LABORATOIRE COSMETIQUE DOUCEUR DES NEIGES : revenue, balance sheet and financial ratios

In 2025, LABORATOIRE COSMETIQUE DOUCEUR DES NEIGES achieves revenue of 96 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +35.3%. Slight decline of -1% vs 2024. After deducting consumption (34 k€), gross margin stands at 63 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 7.0% of revenue. Positive scissor effect: EBITDA margin improves by +5.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -987 € (-1.0% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 230.22. 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 5.2x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 100 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 67 days of revenue, i.e. 18 k€ to permanently finance. Over 2017-2025, WCR increased by +3704%, requiring additional financing.

Based on 74 transactions of similar company sales (all years), the value of LABORATOIRE COSMETIQUE DOUCEUR DES NEIGES is estimated at 6 604 € (range 3 389€ - 15 107€). With an EBITDA of 6 741€, 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.