Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
COTT'UP : revenue, balance sheet and financial ratios
COTT'UP is a French company
founded 6 years ago,
specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé.
Based in ORVAULT (44700),
this company of category PME
shows in 2021 a revenue of 530 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-08
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Synthèse
Santé financière :
Fragile
Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.
In summary, COTT'UP posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.
Revenue and income statement
In 2021, COTT'UP achieves revenue of 530 k€. After deducting consumption (283 k€), gross margin stands at 247 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 8.3% of revenue. This ratio is more favorable than the sector median (4.3%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 57 k€, i.e. 10.8% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2021)
?
529 927 €
Gross margin (2021)
?
246 851 €
Net income (2021)
?
57 191 €
EBITDA margin (2021)
?
7.6%
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The detailed income statement is not available for this company (simplified accounts or confidential data).
Assets
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Assets balance sheet data not available for this company
Liabilities
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 20%. This ratio is more favorable than the sector median (39.7%). Financial autonomy (= Equity / Total assets x 100) reaches 25%. This ratio is slightly less favorable than the sector median (33.3%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (3.9%).
Debt ratio (2021)
?
19.86%
Financial autonomy (2021)
?
25.19%
Cash flow / Revenue (2021)
?
6.89%
Repayment capacity (2021)
?
0.4
Asset age ratio (2021)
?
74.0%
| Indicator |
2021 |
| Debt ratio |
19.862 |
| Financial autonomy |
25.192 |
| Repayment capacity |
0.4 |
| Cash flow / Revenue |
6.888% |
Sector positioning
Q1: 0.03%
Med: 39.7%
Q3: 150.45%
Good
In 2021, the debt ratio of COTT'UP (19.9%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Q1: 12.22%
Med: 33.29%
Q3: 58.44%
Average
In 2021, the financial autonomy of COTT'UP (25.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 1.40. This ratio is slightly less favorable than the sector median (1.7). The interest coverage ratio (= EBIT / Interest expenses) is 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
Liquidity ratio (2021)
?
1.4
Interest coverage (2021)
?
0.13
| Indicator |
2021 |
| Liquidity ratio |
1.40403 |
| Interest coverage |
0.133 |
Sector positioning
Q1: 0.96
Med: 1.69
Q3: 2.91
Average
In 2021, the liquidity ratio of COTT'UP (1.40) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
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: 171 days. Excellent situation: suppliers finance 171 days of the operating cycle (retail model). Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 61 days of revenue, i.e. 90 k€ to permanently finance.
Operating WCR (2021)
?
89 849 €
Customer credit (2021)
?
0 j
Supplier credit (2021)
?
171 j
Inventory turnover (2021)
?
65 j
WCR in days of revenue (2021)
?
61 j
| Indicator |
2021 |
| Operating WCR |
89 849 € |
| Inventory turnover (days) |
65 |
| Customer payment term (days) |
0 |
| Supplier payment term (days) |
171 |
Positioning of COTT'UP in its sector
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (46 transactions).
This range of 84 140€ to 428 970€ is provided for information purposes only and requires in-depth analysis to be confirmed.
238 249 €
Range: 84 140€ - 428 970€
NAF 5 année 2021
How is this estimate calculated?
This estimate is based on the analysis of 46 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...).
Top companies in Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé
Largest companies by revenue in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé:
Frequently asked questions about COTT'UP
What is the revenue of COTT'UP ?
The revenue of COTT'UP in 2021 is 530 k€.
Is COTT'UP profitable?
Yes, COTT'UP generated a net profit of 57 k€ in 2021.
Where is the headquarters of COTT'UP ?
The headquarters of COTT'UP is located in ORVAULT (44700), in the department Loire-Atlantique.
Where to find the tax return of COTT'UP ?
The tax return of COTT'UP 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 COTT'UP operate?
COTT'UP 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.