COSMOCOIF DROMEL : revenue, balance sheet and financial ratios

COSMOCOIF DROMEL is a French company founded 23 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in MARSEILLE (13009), this company of category PME shows in 2025 a revenue of 143 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - COSMOCOIF DROMEL (SIREN 443293477)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 143 132 € 163 754 € 201 603 € 221 556 € 244 279 € 240 703 € 234 267 € 260 063 € 283 674 €
Net income 15 237 € -10 269 € 5 604 € 20 812 € 32 534 € 4 294 € 6 411 € 16 071 € -2 173 €
EBITDA -43 861 € -25 649 € 1 495 € 19 666 € 35 762 € -452 € 7 086 € 14 867 € 14 266 €
Net margin 10.6% -6.3% 2.8% 9.4% 13.3% 1.8% 2.7% 6.2% -0.8%

Revenue and income statement

In 2025, COSMOCOIF DROMEL achieves revenue of 143 k€. Revenue is declining over the period 2017-2025 (CAGR: -8.2%). Significant drop of -13% vs 2024. After deducting consumption (93 k€), gross margin stands at 50 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -44 k€, representing -30.6% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -71%, reducing margin by 15.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 10.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

143 132 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

50 302 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-43 861 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

371 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

15 237 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-30.6%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 96%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.677%

Financial autonomy (2025) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

95.912%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-20.26%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-0.093

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

9.3%

Solvency indicators evolution
COSMOCOIF DROMEL

Sector positioning

Debt ratio
0.68 2025
2023
2024
2025
Q1: 0.0
Med: 6.93
Q3: 37.96
Good

In 2025, the debt ratio of COSMOCOIF DROMEL (0.68) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
95.91% 2025
2023
2024
2025
Q1: 11.18%
Med: 39.46%
Q3: 64.39%
Excellent +20 pts over 3 years

In 2025, the financial autonomy of COSMOCOIF DROMEL (95.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.09 years 2025
2023
2024
2025
Q1: -0.07 years
Med: 0.0 years
Q3: 1.4 years
Excellent -27 pts over 3 years

In 2025, the repayment capacity of COSMOCOIF DROMEL (-0.09) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2673.16. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

2673.163

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
COSMOCOIF DROMEL

Sector positioning

Liquidity ratio
2673.16 2025
2023
2024
2025
Q1: 109.12
Med: 193.81
Q3: 350.5
Excellent

In 2025, the liquidity ratio of COSMOCOIF DROMEL (2673.16) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: -0.35x
Med: 0.0x
Q3: 1.96x
Good +25 pts over 3 years

In 2025, the interest coverage of COSMOCOIF DROMEL (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 114 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 866 days of revenue, i.e. 344 k€ to permanently finance. Over 2017-2025, WCR increased by +24%, requiring additional financing.

Operating WCR (2025) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

344 293 €

Customer credit (2025) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2025) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

10 j

Inventory turnover (2025) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

114 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

866 j

WCR and payment terms evolution
COSMOCOIF DROMEL

Positioning of COSMOCOIF DROMEL in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of COSMOCOIF DROMEL is estimated at 55 935 € (range 31 760€ - 105 474€). The price/revenue ratio is 0.35x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2025
132 transactions
31k€ 55k€ 105k€
55 935 € Range: 31 760€ - 105 474€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
143 132 € × 0.35x
Estimation 49 738 €
33 238€ - 89 643€
Net Income Multiple 20%
15 237 € × 4.3x
Estimation 65 232 €
29 544€ - 129 221€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé)

Compare COSMOCOIF DROMEL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about COSMOCOIF DROMEL

What is the revenue of COSMOCOIF DROMEL ?

The revenue of COSMOCOIF DROMEL in 2025 is 143 k€.

Is COSMOCOIF DROMEL profitable?

Yes, COSMOCOIF DROMEL generated a net profit of 15 k€ in 2025.

Where is the headquarters of COSMOCOIF DROMEL ?

The headquarters of COSMOCOIF DROMEL is located in MARSEILLE (13009), in the department Bouches-du-Rhone.

Where to find the tax return of COSMOCOIF DROMEL ?

The tax return of COSMOCOIF DROMEL is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does COSMOCOIF DROMEL operate?

COSMOCOIF DROMEL operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.