GROUPE GM COSMETIQUES FRANCE : revenue, balance sheet and financial ratios

GROUPE GM COSMETIQUES FRANCE is a French company founded 31 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in SAINT-GENIS-LES-OLLIERES (69290), this company of category ETI shows in 2024 a revenue of 19.6 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 - GROUPE GM COSMETIQUES FRANCE (SIREN 399312578)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 19 564 836 € 19 892 892 € 22 033 114 € 12 106 455 € 9 012 924 € 17 784 989 € 17 964 270 € 13 442 897 € 11 746 437 €
Net income 691 974 € 670 701 € 1 183 101 € 447 066 € -86 744 € 149 054 € -414 947 € 33 527 € 370 413 €
EBITDA 1 226 874 € 1 131 741 € 1 294 582 € 720 634 € 192 146 € 299 857 € -639 979 € -1 211 € 654 174 €
Net margin 3.5% 3.4% 5.4% 3.7% -1.0% 0.8% -2.3% 0.2% 3.2%

Revenue and income statement

In 2024, GROUPE GM COSMETIQUES FRANCE achieves revenue of 19.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.6%. Slight decline of -2% vs 2023. After deducting consumption (9.9 M€), gross margin stands at 9.7 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 6.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 692 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

19 564 836 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

9 689 318 €

EBITDA (2024) ?
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

1 226 874 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 063 616 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

691 974 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.3%

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

41.588%

Financial autonomy (2024) ?
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

43.322%

Cash flow / Revenue (2024) ?
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

4.377%

Repayment capacity (2024) ?
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

2.117

Asset age ratio (2024) ?
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

24.9%

Solvency indicators evolution
GROUPE GM COSMETIQUES FRANCE

Sector positioning

Debt ratio
41.59 2024
2022
2023
2024
Q1: 0.02
Med: 16.22
Q3: 72.0
Average -14 pts over 3 years

In 2024, the debt ratio of GROUPE GM COSMETIQUES FRANCE (41.59) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
43.32% 2024
2022
2023
2024
Q1: 13.03%
Med: 38.97%
Q3: 62.54%
Good +20 pts over 3 years

In 2024, the financial autonomy of GROUPE GM COSMETIQUES FRANCE (43.3%) 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.

Repayment capacity
2.12 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.85 years
Average

In 2024, the repayment capacity of GROUPE GM COSMETIQUES FRANCE (2.12) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 232.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

232.715

Interest coverage (2024) ?
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

1.556

Liquidity indicators evolution
GROUPE GM COSMETIQUES FRANCE

Sector positioning

Liquidity ratio
232.72 2024
2022
2023
2024
Q1: 133.67
Med: 232.72
Q3: 398.8
Good +10 pts over 3 years

In 2024, the liquidity ratio of GROUPE GM COSMETIQUES FRANCE (232.72) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.56x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.69x
Q3: 9.22x
Good

In 2024, the interest coverage of GROUPE GM COSMETIQUES FRANCE (1.6x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 134 days of revenue, i.e. 7.3 M€ to permanently finance. Over 2016-2024, WCR increased by +44%, requiring additional financing.

Operating WCR (2024) ?
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

7 277 532 €

Customer credit (2024) ?
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

57 j

Supplier credit (2024) ?
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

68 j

Inventory turnover (2024) ?
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

50 j

WCR in days of revenue (2024) ?
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

134 j

WCR and payment terms evolution
GROUPE GM COSMETIQUES FRANCE

Positioning of GROUPE GM COSMETIQUES FRANCE in its sector

Comparison with sector Fabrication de parfums et de produits pour la toilette

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of GROUPE GM COSMETIQUES FRANCE is estimated at 1 102 586 € (range 570 400€ - 2 937 336€). With an EBITDA of 1 226 874€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.11x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
74 tx
570k€ 1102k€ 2937k€
1 102 586 € Range: 570 400€ - 2 937 336€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 226 874 € × 0.6x
Estimation 766 828 €
232 314€ - 1 768 329€
Revenue Multiple 30%
19 564 836 € × 0.11x
Estimation 2 149 085 €
1 402 461€ - 4 889 490€
Net Income Multiple 20%
691 974 € × 0.5x
Estimation 372 235 €
167 528€ - 2 931 624€
How is this estimate calculated?

This estimate is based on the analysis of 74 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 (Fabrication de parfums et de produits pour la toilette)

Compare GROUPE GM COSMETIQUES FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de parfums et de produits pour la toilette

Frequently asked questions about GROUPE GM COSMETIQUES FRANCE

What is the revenue of GROUPE GM COSMETIQUES FRANCE ?

The revenue of GROUPE GM COSMETIQUES FRANCE in 2024 is 19.6 M€.

Is GROUPE GM COSMETIQUES FRANCE profitable?

Yes, GROUPE GM COSMETIQUES FRANCE generated a net profit of 692 k€ in 2024.

Where is the headquarters of GROUPE GM COSMETIQUES FRANCE ?

The headquarters of GROUPE GM COSMETIQUES FRANCE is located in SAINT-GENIS-LES-OLLIERES (69290), in the department Rhone.

Where to find the tax return of GROUPE GM COSMETIQUES FRANCE ?

The tax return of GROUPE GM COSMETIQUES 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 GROUPE GM COSMETIQUES FRANCE operate?

GROUPE GM COSMETIQUES FRANCE operates in the sector Fabrication de parfums et de produits pour la toilette (NAF code 20.42Z). See the 'Sector positioning' section above to compare the company with its competitors.