L.G.V. COSMETIQUE : revenue, balance sheet and financial ratios

L.G.V. COSMETIQUE is a French company founded 50 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in DAMMARIE-LES-LYS (77190), this company of category ETI shows in 2024 a revenue of 25.2 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 - L.G.V. COSMETIQUE (SIREN 957200306)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 25 227 784 € 17 696 070 € 13 893 935 € 28 000 € 12 211 939 € 11 832 586 € 12 030 466 € 9 502 365 €
Net income 2 619 736 € 1 188 176 € 1 140 056 € 1 747 155 € 288 464 € 257 241 € 572 021 € 478 701 €
EBITDA 3 681 002 € 1 943 200 € 1 860 120 € -360 996 € 1 104 431 € 560 903 € 1 033 265 € 794 713 €
Net margin 10.4% 6.7% 8.2% 6239.8% 2.4% 2.2% 4.8% 5.0%

Revenue and income statement

In 2024, L.G.V. COSMETIQUE achieves revenue of 25.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.0%. Vs 2022, growth of +43% (17.7 M€ -> 25.2 M€). After deducting consumption (12.5 M€), gross margin stands at 12.7 M€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.7 M€, representing 14.6% of revenue. Positive scissor effect: EBITDA margin improves by +3.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.6 M€, i.e. 10.4% 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

25 227 784 €

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

12 745 278 €

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

3 681 002 €

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

3 516 690 €

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

2 619 736 €

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

14.6%

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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 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 11.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.015%

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

59.733%

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

11.033%

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

0.0

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

13.3%

Solvency indicators evolution
L.G.V. COSMETIQUE

Sector positioning

Debt ratio
0.01 2024
2021
2022
2024
Q1: 0.01
Med: 16.11
Q3: 70.67
Excellent

In 2024, the debt ratio of L.G.V. COSMETIQUE (0.01) 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
59.73% 2024
2021
2022
2024
Q1: 13.2%
Med: 39.4%
Q3: 62.54%
Good

In 2024, the financial autonomy of L.G.V. COSMETIQUE (59.7%) 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
0.0 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.85 years
Excellent

In 2024, the repayment capacity of L.G.V. COSMETIQUE (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 248.34. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

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

248.341

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

0.256

Liquidity indicators evolution
L.G.V. COSMETIQUE

Sector positioning

Liquidity ratio
248.34 2024
2021
2022
2024
Q1: 133.56
Med: 232.43
Q3: 400.97
Good

In 2024, the liquidity ratio of L.G.V. COSMETIQUE (248.34) 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
0.26x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.69x
Q3: 9.22x
Average

In 2024, the interest coverage of L.G.V. COSMETIQUE (0.3x) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 62 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 133 days of revenue, i.e. 9.3 M€ to permanently finance. Over 2016-2024, WCR increased by +169%, 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

9 347 651 €

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

23 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

51 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

62 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

133 j

WCR and payment terms evolution
L.G.V. COSMETIQUE

Positioning of L.G.V. COSMETIQUE 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 L.G.V. COSMETIQUE is estimated at 2 263 546 € (range 1 017 873€ - 6 763 946€). With an EBITDA of 3 681 002€, 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
1017k€ 2263k€ 6763k€
2 263 546 € Range: 1 017 873€ - 6 763 946€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 681 002 € × 0.6x
Estimation 2 300 721 €
697 013€ - 5 305 535€
Revenue Multiple 30%
25 227 784 € × 0.11x
Estimation 2 771 127 €
1 808 396€ - 6 304 729€
Net Income Multiple 20%
2 619 736 € × 0.5x
Estimation 1 409 238 €
634 242€ - 11 098 802€
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 L.G.V. COSMETIQUE 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 L.G.V. COSMETIQUE

What is the revenue of L.G.V. COSMETIQUE ?

The revenue of L.G.V. COSMETIQUE in 2024 is 25.2 M€.

Is L.G.V. COSMETIQUE profitable?

Yes, L.G.V. COSMETIQUE generated a net profit of 2.6 M€ in 2024.

Where is the headquarters of L.G.V. COSMETIQUE ?

The headquarters of L.G.V. COSMETIQUE is located in DAMMARIE-LES-LYS (77190), in the department Seine-et-Marne.

Where to find the tax return of L.G.V. COSMETIQUE ?

The tax return of L.G.V. COSMETIQUE 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 L.G.V. COSMETIQUE operate?

L.G.V. COSMETIQUE 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.