DINA COSMETICS FRANCE : revenue, balance sheet and financial ratios

DINA COSMETICS FRANCE is a French company founded 45 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in NICE (06200), this company of category PME shows in 2020 a revenue of 4.7 M€. 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 - DINA COSMETICS FRANCE (SIREN 321068538)
Indicator 2025 2024 2023 2020 2019 2018 2017
Revenue N/C N/C N/C 4 679 855 € 5 523 783 € 4 266 594 € 3 742 323 €
Net income 189 318 € 110 487 € 127 807 € 97 768 € 146 783 € 111 761 € 76 525 €
EBITDA N/C N/C N/C 101 811 € 269 316 € 105 837 € 90 464 €
Net margin N/C N/C N/C 2.1% 2.7% 2.6% 2.0%

Revenue and income statement

In 2025, DINA COSMETICS FRANCE generates positive net income of 189 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 77 k€ -> 189 k€.

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

189 318 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 57%. 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

6.954%

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

57.174%

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

8.8%

Solvency indicators evolution
DINA COSMETICS FRANCE

Sector positioning

Debt ratio
6.95 2025
2023
2024
2025
Q1: 1.24
Med: 14.2
Q3: 46.92
Good

In 2025, the debt ratio of DINA COSMETICS FRANCE (6.95) 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
57.17% 2025
2023
2024
2025
Q1: 21.23%
Med: 48.13%
Q3: 68.65%
Good -14 pts over 3 years

In 2025, the financial autonomy of DINA COSMETICS FRANCE (57.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 253.99. 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

253.989

Liquidity indicators evolution
DINA COSMETICS FRANCE

Sector positioning

Liquidity ratio
253.99 2025
2023
2024
2025
Q1: 151.11
Med: 283.14
Q3: 516.07
Average -9 pts over 3 years

In 2025, the liquidity ratio of DINA COSMETICS FRANCE (253.99) 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.

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

0 €

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

0 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

0 j

WCR and payment terms evolution
DINA COSMETICS FRANCE

Positioning of DINA COSMETICS FRANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of DINA COSMETICS FRANCE is estimated at 341 143 € (range 176 479€ - 2 220 829€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
64 tx
176k€ 341k€ 2220k€
341 143 € Range: 176 479€ - 2 220 829€
NAF 5 all-time

Valuation method used

Net Income Multiple
189 318 € × 1.8x = 341 144 €
Range: 176 480€ - 2 220 829€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare DINA COSMETICS FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about DINA COSMETICS FRANCE

What is the revenue of DINA COSMETICS FRANCE ?

The revenue of DINA COSMETICS FRANCE in 2020 is 4.7 M€.

Is DINA COSMETICS FRANCE profitable?

Yes, DINA COSMETICS FRANCE generated a net profit of 189 k€ in 2025.

Where is the headquarters of DINA COSMETICS FRANCE ?

The headquarters of DINA COSMETICS FRANCE is located in NICE (06200), in the department Alpes-Maritimes.

Where to find the tax return of DINA COSMETICS FRANCE ?

The tax return of DINA COSMETICS FRANCE 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 DINA COSMETICS FRANCE operate?

DINA COSMETICS FRANCE operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.