LABORATOIRES KOSMETO : revenue, balance sheet and financial ratios

LABORATOIRES KOSMETO is a French company founded 39 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in HARNES (62440), this company of category PME shows in 2022 a revenue of 3.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LABORATOIRES KOSMETO (SIREN 339606345)
Indicator 2024 2023 2022 2020 2018 2016
Revenue N/C N/C 2 970 661 € 3 542 630 € 5 460 421 € N/C
Net income 32 207 € -196 785 € -372 994 € -27 132 € -288 917 € 43 667 €
EBITDA N/C N/C -214 590 € 129 299 € -82 360 € N/C
Net margin N/C N/C -12.6% -0.8% -5.3% N/C

Revenue and income statement

In 2024, LABORATOIRES KOSMETO generates positive net income of 32 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 44 k€ -> 32 k€.

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

32 207 €

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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 439%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

438.631%

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

12.45%

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

6.1%

Solvency indicators evolution
LABORATOIRES KOSMETO

Sector positioning

Debt ratio
438.63 2024
2022
2023
2024
Q1: 0.01
Med: 16.11
Q3: 70.67
Watch

In 2024, the debt ratio of LABORATOIRES KOSMETO (438.63) 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
12.45% 2024
2022
2023
2024
Q1: 13.2%
Med: 39.4%
Q3: 62.54%
Average

In 2024, the financial autonomy of LABORATOIRES KOSMETO (12.4%) 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
-6.03 years 2022
2022
Q1: -0.04 years
Med: 0.01 years
Q3: 1.93 years
Excellent

In 2022, the repayment capacity of LABORATOIRES KOSMETO (-6.03) 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 278.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

278.902

Liquidity indicators evolution
LABORATOIRES KOSMETO

Sector positioning

Liquidity ratio
278.9 2024
2022
2023
2024
Q1: 133.56
Med: 232.43
Q3: 400.97
Good

In 2024, the liquidity ratio of LABORATOIRES KOSMETO (278.90) 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
-11.86x 2022
2022
Q1: 0.0x
Med: 0.16x
Q3: 5.09x
Watch

In 2022, the interest coverage of LABORATOIRES KOSMETO (-11.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
LABORATOIRES KOSMETO

Positioning of LABORATOIRES KOSMETO 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 LABORATOIRES KOSMETO is estimated at 17 325 € (range 7 797€ - 136 448€). 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
7k€ 17k€ 136k€
17 325 € Range: 7 797€ - 136 448€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
32 207 € × 0.5x = 17 325 €
Range: 7 797€ - 136 449€

Only this financial indicator is available for this company.

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 LABORATOIRES KOSMETO 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 LABORATOIRES KOSMETO

What is the revenue of LABORATOIRES KOSMETO ?

The revenue of LABORATOIRES KOSMETO in 2022 is 3.0 M€.

Is LABORATOIRES KOSMETO profitable?

Yes, LABORATOIRES KOSMETO generated a net profit of 32 k€ in 2024.

Where is the headquarters of LABORATOIRES KOSMETO ?

The headquarters of LABORATOIRES KOSMETO is located in HARNES (62440), in the department Pas-de-Calais.

Where to find the tax return of LABORATOIRES KOSMETO ?

The tax return of LABORATOIRES KOSMETO 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 LABORATOIRES KOSMETO operate?

LABORATOIRES KOSMETO 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.