GUERANDE COSMETIQUES : revenue, balance sheet and financial ratios

GUERANDE COSMETIQUES is a French company founded 9 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in GUERANDE (44350), this company of category ETI shows in 2021 a revenue of 795 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 - GUERANDE COSMETIQUES (SIREN 821149283)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 794 935 € 620 912 € 469 844 € 381 761 € 250 234 € 12 761 €
Net income -9 060 € -218 366 € -238 285 € -169 529 € -150 477 € -137 156 €
EBITDA -230 229 € -202 231 € -203 262 € -143 422 € -131 303 € -129 783 €
Net margin -1.1% -35.2% -50.7% -44.4% -60.1% -1074.8%

Revenue and income statement

In 2021, GUERANDE COSMETIQUES achieves revenue of 795 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +128.5%. Vs 2020, growth of +28% (621 k€ -> 795 k€). After deducting consumption (240 k€), gross margin stands at 555 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -230 k€, representing -29.0% of revenue. Positive scissor effect: EBITDA margin improves by +3.6 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -9 k€ (-1.1% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

794 935 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

555 421 €

EBITDA (2021) ?
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

-230 229 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-242 039 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-9 060 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-29.0%

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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 0%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2021) ?
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

66.079%

Cash flow / Revenue (2021) ?
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

-30.862%

Repayment capacity (2021) ?
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

0.0

Solvency indicators evolution
GUERANDE COSMETIQUES

Sector positioning

Debt ratio
0.0 2021
2019
2020
2021
Q1: 0.0
Med: 17.5
Q3: 89.09
Excellent

In 2021, the debt ratio of GUERANDE COSMETIQUES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
66.08% 2021
2019
2020
2021
Q1: 9.99%
Med: 33.18%
Q3: 58.7%
Excellent +50 pts over 3 years

In 2021, the financial autonomy of GUERANDE COSMETIQUES (66.1%) 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
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.84 years
Excellent

In 2021, the repayment capacity of GUERANDE COSMETIQUES (0.00) 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 288.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

288.11

Interest coverage (2021) ?
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
GUERANDE COSMETIQUES

Sector positioning

Liquidity ratio
288.11 2021
2019
2020
2021
Q1: 128.39
Med: 209.25
Q3: 357.22
Good +53 pts over 3 years

In 2021, the liquidity ratio of GUERANDE COSMETIQUES (288.11) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 2.75x
Average

In 2021, the interest coverage of GUERANDE COSMETIQUES (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 55 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 108 days of revenue, i.e. 237 k€ to permanently finance. Over 2016-2021, WCR increased by +225%, requiring additional financing.

Operating WCR (2021) ?
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

237 455 €

Customer credit (2021) ?
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

25 j

Supplier credit (2021) ?
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

28 j

Inventory turnover (2021) ?
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

55 j

WCR in days of revenue (2021) ?
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

108 j

WCR and payment terms evolution
GUERANDE COSMETIQUES

Positioning of GUERANDE COSMETIQUES 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 GUERANDE COSMETIQUES is estimated at 303 198 € (range 201 549€ - 488 428€). The price/revenue ratio is 0.38x (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 2021
64 tx
201k€ 303k€ 488k€
303 198 € Range: 201 549€ - 488 428€
NAF 5 all-time

Valuation method used

Revenue Multiple
794 935 € × 0.38x = 303 198 €
Range: 201 550€ - 488 428€

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 GUERANDE COSMETIQUES 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 GUERANDE COSMETIQUES

What is the revenue of GUERANDE COSMETIQUES ?

The revenue of GUERANDE COSMETIQUES in 2021 is 795 k€.

Is GUERANDE COSMETIQUES profitable?

GUERANDE COSMETIQUES recorded a net loss in 2021.

Where is the headquarters of GUERANDE COSMETIQUES ?

The headquarters of GUERANDE COSMETIQUES is located in GUERANDE (44350), in the department Loire-Atlantique.

Where to find the tax return of GUERANDE COSMETIQUES ?

The tax return of GUERANDE COSMETIQUES 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 GUERANDE COSMETIQUES operate?

GUERANDE COSMETIQUES 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.