LA PHOCEENNE DE COSMETIQUE SA : revenue, balance sheet and financial ratios

LA PHOCEENNE DE COSMETIQUE SA is a French company founded 29 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in SALON-DE-PROVENCE (13300), this company of category PME shows in 2023 a revenue of 38.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LA PHOCEENNE DE COSMETIQUE SA (SIREN 408156131)
Indicator 2023 2022 2021 2020 2019
Revenue 38 504 852 € 31 098 411 € 31 015 934 € 30 599 361 € 28 522 703 €
Net income 1 084 246 € 1 120 275 € 1 682 925 € 1 100 353 € 164 702 €
EBITDA 2 538 792 € 2 098 597 € 3 243 772 € 3 545 801 € 493 203 €
Net margin 2.8% 3.6% 5.4% 3.6% 0.6%

Revenue and income statement

In 2023, LA PHOCEENNE DE COSMETIQUE SA achieves revenue of 38.5 M€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.8%. Vs 2022, growth of +24% (31.1 M€ -> 38.5 M€). After deducting consumption (9.2 M€), gross margin stands at 29.3 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.5 M€, representing 6.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 2.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

38 504 852 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

29 286 148 €

EBITDA (2023) ?
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

2 538 792 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 927 994 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 084 246 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.6%

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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 130%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

130.339%

Financial autonomy (2023) ?
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

26.661%

Cash flow / Revenue (2023) ?
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

3.936%

Repayment capacity (2023) ?
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

6.145

Asset age ratio (2023) ?
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

27.0%

Solvency indicators evolution
LA PHOCEENNE DE COSMETIQUE SA

Sector positioning

Debt ratio
130.34 2023
2021
2022
2023
Q1: 0.01
Med: 22.32
Q3: 80.72
Watch

In 2023, the debt ratio of LA PHOCEENNE DE COSMETIQU... (130.34) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
26.66% 2023
2021
2022
2023
Q1: 9.74%
Med: 36.27%
Q3: 61.12%
Average +7 pts over 3 years

In 2023, the financial autonomy of LA PHOCEENNE DE COSMETIQU... (26.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
6.14 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.04 years
Q3: 2.23 years
Watch

In 2023, the repayment capacity of LA PHOCEENNE DE COSMETIQU... (6.14) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 172.51. 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 17.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

172.512

Interest coverage (2023) ?
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

17.948

Liquidity indicators evolution
LA PHOCEENNE DE COSMETIQUE SA

Sector positioning

Liquidity ratio
172.51 2023
2021
2022
2023
Q1: 132.01
Med: 218.38
Q3: 395.32
Average -11 pts over 3 years

In 2023, the liquidity ratio of LA PHOCEENNE DE COSMETIQU... (172.51) 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.

Interest coverage
17.95x 2023
2021
2022
2023
Q1: -0.0x
Med: 0.56x
Q3: 5.76x
Excellent

In 2023, the interest coverage of LA PHOCEENNE DE COSMETIQU... (17.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 124 days of revenue, i.e. 13.2 M€ to permanently finance.

Operating WCR (2023) ?
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

13 223 336 €

Customer credit (2023) ?
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

67 j

Supplier credit (2023) ?
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

79 j

Inventory turnover (2023) ?
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

43 j

WCR in days of revenue (2023) ?
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

124 j

WCR and payment terms evolution
LA PHOCEENNE DE COSMETIQUE SA

Positioning of LA PHOCEENNE DE COSMETIQUE SA 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 LA PHOCEENNE DE COSMETIQUE SA is estimated at 2 178 916 € (range 1 120 904€ - 5 635 171€). With an EBITDA of 2 538 792€, 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 2023
74 tx
1120k€ 2178k€ 5635k€
2 178 916 € Range: 1 120 904€ - 5 635 171€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 538 792 € × 0.6x
Estimation 1 586 810 €
480 731€ - 3 659 234€
Revenue Multiple 30%
38 504 852 € × 0.11x
Estimation 4 229 536 €
2 760 132€ - 9 622 829€
Net Income Multiple 20%
1 084 246 € × 0.5x
Estimation 583 250 €
262 498€ - 4 593 528€
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 LA PHOCEENNE DE COSMETIQUE SA 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 LA PHOCEENNE DE COSMETIQUE SA

What is the revenue of LA PHOCEENNE DE COSMETIQUE SA ?

The revenue of LA PHOCEENNE DE COSMETIQUE SA in 2023 is 38.5 M€.

Is LA PHOCEENNE DE COSMETIQUE SA profitable?

Yes, LA PHOCEENNE DE COSMETIQUE SA generated a net profit of 1.1 M€ in 2023.

Where is the headquarters of LA PHOCEENNE DE COSMETIQUE SA ?

The headquarters of LA PHOCEENNE DE COSMETIQUE SA is located in SALON-DE-PROVENCE (13300), in the department Bouches-du-Rhone.

Where to find the tax return of LA PHOCEENNE DE COSMETIQUE SA ?

The tax return of LA PHOCEENNE DE COSMETIQUE SA 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 LA PHOCEENNE DE COSMETIQUE SA operate?

LA PHOCEENNE DE COSMETIQUE SA 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.