LORRAINE COSMETIQUE : revenue, balance sheet and financial ratios

LORRAINE COSMETIQUE is a French company founded 28 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in LUNEVILLE (54300), this company of category PME shows in 2022 a revenue of 11.7 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 - LORRAINE COSMETIQUE (SIREN 413821182)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 11 665 362 € 13 299 051 € 10 502 958 € 10 820 562 € 10 896 501 € 9 711 210 € 8 993 021 €
Net income -105 222 € 533 332 € -134 637 € 15 864 € 190 582 € 16 298 € 178 456 €
EBITDA 12 361 418 € 681 401 € 110 980 € 136 959 € 465 616 € 447 218 € 474 328 €
Net margin -0.9% 4.0% -1.3% 0.1% 1.7% 0.2% 2.0%

Revenue and income statement

In 2022, LORRAINE COSMETIQUE achieves revenue of 11.7 M€. Revenue is growing positively over 7 years (CAGR: +4.4%). Significant drop of -12% vs 2021. After deducting consumption (0 €), gross margin stands at 11.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12.4 M€, representing 106.0% of revenue. Positive scissor effect: EBITDA margin improves by +100.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -105 k€ (-0.9% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 665 362 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

11 665 362 €

EBITDA (2022) ?
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

12 361 418 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 375 205 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-105 222 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

105.9%

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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 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

88.005%

Financial autonomy (2022) ?
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

32.694%

Cash flow / Revenue (2022) ?
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

-1.98%

Repayment capacity (2022) ?
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

-7.13

Asset age ratio (2022) ?
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

14.6%

Solvency indicators evolution
LORRAINE COSMETIQUE

Sector positioning

Debt ratio
88.0 2022
2020
2021
2022
Q1: 0.0
Med: 18.24
Q3: 85.68
Average

In 2022, the debt ratio of LORRAINE COSMETIQUE (88.00) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
32.69% 2022
2020
2021
2022
Q1: 13.42%
Med: 37.26%
Q3: 63.46%
Average +6 pts over 3 years

In 2022, the financial autonomy of LORRAINE COSMETIQUE (32.7%) 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
-7.13 years 2022
2020
2021
2022
Q1: -0.04 years
Med: 0.01 years
Q3: 1.93 years
Excellent -54 pts over 3 years

In 2022, the repayment capacity of LORRAINE COSMETIQUE (-7.13) 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 195.82. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

195.824

Interest coverage (2022) ?
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

0.6

Liquidity indicators evolution
LORRAINE COSMETIQUE

Sector positioning

Liquidity ratio
195.82 2022
2020
2021
2022
Q1: 131.85
Med: 218.76
Q3: 395.21
Average +10 pts over 3 years

In 2022, the liquidity ratio of LORRAINE COSMETIQUE (195.82) 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
0.6x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.16x
Q3: 5.09x
Good -26 pts over 3 years

In 2022, the interest coverage of LORRAINE COSMETIQUE (0.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 34 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 82 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 98 days of revenue, i.e. 3.2 M€ to permanently finance. Over 2016-2022, WCR increased by +92%, requiring additional financing.

Operating WCR (2022) ?
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

3 184 644 €

Customer credit (2022) ?
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

34 j

Supplier credit (2022) ?
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 (2022) ?
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

82 j

WCR in days of revenue (2022) ?
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

98 j

WCR and payment terms evolution
LORRAINE COSMETIQUE

Positioning of LORRAINE 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 LORRAINE COSMETIQUE is estimated at 5 309 392 € (range 1 776 505€ - 12 228 786€). With an EBITDA of 12 361 418€, 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 2022
74 tx
1776k€ 5309k€ 12228k€
5 309 392 € Range: 1 776 505€ - 12 228 786€
Section all-time Aggregated at NAF section level

Valuation detail by method

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EBITDA Multiple 50%
12 361 418 € × 0.6x
Estimation 7 726 205 €
2 340 686€ - 17 816 869€
Revenue Multiple 30%
11 665 362 € × 0.11x
Estimation 1 281 373 €
836 205€ - 2 915 315€
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 LORRAINE 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 LORRAINE COSMETIQUE

What is the revenue of LORRAINE COSMETIQUE ?

The revenue of LORRAINE COSMETIQUE in 2022 is 11.7 M€.

Is LORRAINE COSMETIQUE profitable?

LORRAINE COSMETIQUE recorded a net loss in 2022.

Where is the headquarters of LORRAINE COSMETIQUE ?

The headquarters of LORRAINE COSMETIQUE is located in LUNEVILLE (54300), in the department Meurthe-et-Moselle.

Where to find the tax return of LORRAINE COSMETIQUE ?

The tax return of LORRAINE 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 LORRAINE COSMETIQUE operate?

LORRAINE 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.