SOC MULLER ET KOSTER FRANCE : revenue, balance sheet and financial ratios

SOC MULLER ET KOSTER FRANCE is a French company founded 33 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in GRASSE (06130), this company of category PME shows in 2019 a revenue of 337 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SOC MULLER ET KOSTER FRANCE (SIREN 388767071)
Indicator 2019 2018 2017 2016
Revenue 336 563 € 378 222 € 376 399 € 352 237 €
Net income 38 862 € 63 703 € 36 343 € 22 904 €
EBITDA 60 612 € 87 553 € 57 953 € 45 383 €
Net margin 11.5% 16.8% 9.7% 6.5%

Revenue and income statement

In 2019, SOC MULLER ET KOSTER FRANCE achieves revenue of 337 k€. Activity remains stable over the period (CAGR: -1.5%). Significant drop of -11% vs 2018. After deducting consumption (0 €), gross margin stands at 337 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 18.0% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -31%, reducing margin by 5.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39 k€, i.e. 11.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

336 563 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

336 563 €

EBITDA (2019) ?
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

60 612 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

39 730 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

38 862 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.0%

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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 1%. 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 73%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.8% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.549%

Financial autonomy (2019) ?
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

73.202%

Cash flow / Revenue (2019) ?
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

17.764%

Repayment capacity (2019) ?
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

0.017

Asset age ratio (2019) ?
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

27.8%

Solvency indicators evolution
SOC MULLER ET KOSTER FRANCE

Sector positioning

Debt ratio
0.55 2019
2017
2018
2019
Q1: 0.06
Med: 20.19
Q3: 76.35
Good

In 2019, the debt ratio of SOC MULLER ET KOSTER FRANCE (0.55) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
73.2% 2019
2017
2018
2019
Q1: 15.09%
Med: 40.29%
Q3: 60.88%
Excellent +36 pts over 3 years

In 2019, the financial autonomy of SOC MULLER ET KOSTER FRANCE (73.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.02 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.12 years
Q3: 2.07 years
Good

In 2019, the repayment capacity of SOC MULLER ET KOSTER FRANCE (0.02) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 66.06. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2019) ?
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

66.061

Interest coverage (2019) ?
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

1.432

Liquidity indicators evolution
SOC MULLER ET KOSTER FRANCE

Sector positioning

Liquidity ratio
66.06 2019
2017
2018
2019
Q1: 132.46
Med: 205.29
Q3: 352.48
Watch +5 pts over 3 years

In 2019, the liquidity ratio of SOC MULLER ET KOSTER FRANCE (66.06) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
1.43x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.52x
Q3: 3.61x
Good -16 pts over 3 years

In 2019, the interest coverage of SOC MULLER ET KOSTER FRANCE (1.4x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 162 days. Excellent situation: suppliers finance 133 days of the operating cycle (retail model). Overall, WCR represents 12 days of revenue, i.e. 11 k€ to permanently finance. Notable WCR improvement over the period (-73%), freeing up cash.

Operating WCR (2019) ?
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

11 049 €

Customer credit (2019) ?
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

29 j

Supplier credit (2019) ?
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

162 j

Inventory turnover (2019) ?
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 in days of revenue (2019) ?
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

12 j

WCR and payment terms evolution
SOC MULLER ET KOSTER FRANCE

Positioning of SOC MULLER ET KOSTER FRANCE 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 SOC MULLER ET KOSTER FRANCE is estimated at 34 213 € (range 14 858€ - 101 842€). With an EBITDA of 60 612€, 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 2019
74 tx
14k€ 34k€ 101k€
34 213 € Range: 14 858€ - 101 842€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
60 612 € × 0.6x
Estimation 37 884 €
11 477€ - 87 362€
Revenue Multiple 30%
336 563 € × 0.11x
Estimation 36 970 €
24 126€ - 84 111€
Net Income Multiple 20%
38 862 € × 0.5x
Estimation 20 905 €
9 409€ - 164 643€
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 SOC MULLER ET KOSTER FRANCE 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 SOC MULLER ET KOSTER FRANCE

What is the revenue of SOC MULLER ET KOSTER FRANCE ?

The revenue of SOC MULLER ET KOSTER FRANCE in 2019 is 337 k€.

Is SOC MULLER ET KOSTER FRANCE profitable?

Yes, SOC MULLER ET KOSTER FRANCE generated a net profit of 39 k€ in 2019.

Where is the headquarters of SOC MULLER ET KOSTER FRANCE ?

The headquarters of SOC MULLER ET KOSTER FRANCE is located in GRASSE (06130), in the department Alpes-Maritimes.

Where to find the tax return of SOC MULLER ET KOSTER FRANCE ?

The tax return of SOC MULLER ET KOSTER FRANCE 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 SOC MULLER ET KOSTER FRANCE operate?

SOC MULLER ET KOSTER FRANCE 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.