BIJOUTERIE GEOFFREY ROQUEFLOT : revenue, balance sheet and financial ratios

BIJOUTERIE GEOFFREY ROQUEFLOT is a French company founded 21 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in BISCARROSSE (40600), this company of category PME shows in 2024 a revenue of 438 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - BIJOUTERIE GEOFFREY ROQUEFLOT (SIREN 481378677)
Indicator 2024 2023 2022 2021 2020 2019 2016
Revenue 437 653 € 365 719 € 394 958 € 290 684 € 243 101 € 210 834 € 120 583 €
Net income 34 358 € 25 448 € 32 819 € 23 221 € 11 493 € 21 725 € -26 362 €
EBITDA 42 901 € 31 916 € 45 062 € 27 897 € 11 908 € 23 127 € -25 815 €
Net margin 7.9% 7.0% 8.3% 8.0% 4.7% 10.3% -21.9%

Revenue and income statement

In 2024, BIJOUTERIE GEOFFREY ROQUEFLOT achieves revenue of 438 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.5%. Vs 2023, growth of +20% (366 k€ -> 438 k€). After deducting consumption (192 k€), gross margin stands at 245 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 43 k€, representing 9.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 7.9% 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

437 653 €

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

245 419 €

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

42 901 €

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

40 761 €

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

34 358 €

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

9.8%

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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 3%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 8.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

2.737%

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

2.048%

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

8.084%

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

10.1%

Solvency indicators evolution
BIJOUTERIE GEOFFREY ROQUEFLOT

Sector positioning

Debt ratio
2.74 2024
2022
2023
2024
Q1: 0.57
Med: 9.67
Q3: 48.77
Good -18 pts over 3 years

In 2024, the debt ratio of BIJOUTERIE GEOFFREY ROQUE... (2.74) 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
2.05% 2024
2022
2023
2024
Q1: 11.12%
Med: 45.04%
Q3: 71.21%
Watch

In 2024, the financial autonomy of BIJOUTERIE GEOFFREY ROQUE... (2.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.05 years
Q3: 1.33 years
Excellent

In 2024, the repayment capacity of BIJOUTERIE GEOFFREY ROQUE... (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 357.56. 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

357.562

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

0.0

Liquidity indicators evolution
BIJOUTERIE GEOFFREY ROQUEFLOT

Sector positioning

Liquidity ratio
357.56 2024
2022
2023
2024
Q1: 194.32
Med: 312.53
Q3: 555.86
Good +23 pts over 3 years

In 2024, the liquidity ratio of BIJOUTERIE GEOFFREY ROQUE... (357.56) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.03x
Q3: 2.95x
Average -6 pts over 3 years

In 2024, the interest coverage of BIJOUTERIE GEOFFREY ROQUE... (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model). 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 56 days of revenue, i.e. 68 k€ to permanently finance. Over 2016-2024, WCR increased by +1529%, 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

67 521 €

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

48 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

100 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

56 j

WCR and payment terms evolution
BIJOUTERIE GEOFFREY ROQUEFLOT

Positioning of BIJOUTERIE GEOFFREY ROQUEFLOT in its sector

Comparison with sector Fabrication d’articles de joaillerie et bijouterie

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of BIJOUTERIE GEOFFREY ROQUEFLOT is estimated at 104 533 € (range 35 250€ - 195 793€). With an EBITDA of 42 901€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.

Estimated enterprise value 2024
101 transactions
35k€ 104k€ 195k€
104 533 € Range: 35 250€ - 195 793€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
42 901 € × 2.5x
Estimation 108 941 €
30 204€ - 201 467€
Revenue Multiple 30%
437 653 € × 0.24x
Estimation 103 057 €
49 398€ - 186 469€
Net Income Multiple 20%
34 358 € × 2.8x
Estimation 95 728 €
26 642€ - 195 597€
How is this estimate calculated?

This estimate is based on the analysis of 101 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 d’articles de joaillerie et bijouterie)

Compare BIJOUTERIE GEOFFREY ROQUEFLOT with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie

Frequently asked questions about BIJOUTERIE GEOFFREY ROQUEFLOT

What is the revenue of BIJOUTERIE GEOFFREY ROQUEFLOT ?

The revenue of BIJOUTERIE GEOFFREY ROQUEFLOT in 2024 is 438 k€.

Is BIJOUTERIE GEOFFREY ROQUEFLOT profitable?

Yes, BIJOUTERIE GEOFFREY ROQUEFLOT generated a net profit of 34 k€ in 2024.

Where is the headquarters of BIJOUTERIE GEOFFREY ROQUEFLOT ?

The headquarters of BIJOUTERIE GEOFFREY ROQUEFLOT is located in BISCARROSSE (40600), in the department Landes.

Where to find the tax return of BIJOUTERIE GEOFFREY ROQUEFLOT ?

The tax return of BIJOUTERIE GEOFFREY ROQUEFLOT 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 BIJOUTERIE GEOFFREY ROQUEFLOT operate?

BIJOUTERIE GEOFFREY ROQUEFLOT operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.