BLEU LIBELLULE FRANCE : revenue, balance sheet and financial ratios

BLEU LIBELLULE FRANCE is a French company founded 15 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in GALLARGUES-LE-MONTUEUX (30660), this company of category ETI shows in 2024 a revenue of 104.8 M€. 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 - BLEU LIBELLULE FRANCE (SIREN 523885622)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 104 804 421 € 102 351 981 € 98 169 703 € 80 784 769 € 72 866 446 € 6 136 894 € 4 813 815 € 4 728 746 €
Net income -10 531 262 € -4 703 452 € -1 096 945 € 1 474 064 € 289 302 € 124 101 € 270 714 € 76 607 €
EBITDA -729 245 € 159 949 € 3 209 375 € 4 498 573 € 3 422 402 € 271 391 € 474 212 € 405 104 €
Net margin -10.0% -4.6% -1.1% 1.8% 0.4% 2.0% 5.6% 1.6%

Revenue and income statement

In 2024, BLEU LIBELLULE FRANCE achieves revenue of 104.8 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +55.7%. Vs 2023: +2%. After deducting consumption (64.0 M€), gross margin stands at 40.8 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -729 k€, representing -0.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -10.5 M€ (-10.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

104 804 421 €

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

40 792 697 €

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

-729 245 €

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

-5 167 765 €

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

-10 531 262 €

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

-0.7%

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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 -215%. 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 -52%. 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

-215.088%

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

-52.376%

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

-5.423%

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

-8.047

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

37.8%

Solvency indicators evolution
BLEU LIBELLULE FRANCE

Sector positioning

Debt ratio
-215.09 2024
2022
2023
2024
Q1: 0.0
Med: 13.57
Q3: 64.43
Excellent

In 2024, the debt ratio of BLEU LIBELLULE FRANCE (-215.09) 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
-52.38% 2024
2022
2023
2024
Q1: 6.03%
Med: 28.93%
Q3: 55.74%
Average

In 2024, the financial autonomy of BLEU LIBELLULE FRANCE (-52.4%) 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
-8.05 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Excellent -51 pts over 3 years

In 2024, the repayment capacity of BLEU LIBELLULE FRANCE (-8.05) 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 142.47. 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

142.473

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

-499.072

Liquidity indicators evolution
BLEU LIBELLULE FRANCE

Sector positioning

Liquidity ratio
142.47 2024
2022
2023
2024
Q1: 101.35
Med: 173.98
Q3: 313.72
Average -6 pts over 3 years

In 2024, the liquidity ratio of BLEU LIBELLULE FRANCE (142.47) 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
-499.07x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.94x
Watch -60 pts over 3 years

In 2024, the interest coverage of BLEU LIBELLULE FRANCE (-499.1x) 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. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 69 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 67 days of revenue, i.e. 19.6 M€ to permanently finance. Over 2017-2024, WCR increased by +1972%, 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

19 604 715 €

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

2 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

49 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

69 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

67 j

WCR and payment terms evolution
BLEU LIBELLULE FRANCE

Positioning of BLEU LIBELLULE FRANCE in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of BLEU LIBELLULE FRANCE is estimated at 36 419 508 € (range 24 337 746€ - 65 638 921€). The price/revenue ratio is 0.35x (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
132 transactions
24337k€ 36419k€ 65638k€
36 419 508 € Range: 24 337 746€ - 65 638 921€
NAF 5 all-time

Valuation method used

Revenue Multiple
104 804 421 € × 0.35x = 36 419 509 €
Range: 24 337 747€ - 65 638 921€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 (Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé)

Compare BLEU LIBELLULE FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about BLEU LIBELLULE FRANCE

What is the revenue of BLEU LIBELLULE FRANCE ?

The revenue of BLEU LIBELLULE FRANCE in 2024 is 104.8 M€.

Is BLEU LIBELLULE FRANCE profitable?

BLEU LIBELLULE FRANCE recorded a net loss in 2024.

Where is the headquarters of BLEU LIBELLULE FRANCE ?

The headquarters of BLEU LIBELLULE FRANCE is located in GALLARGUES-LE-MONTUEUX (30660), in the department Gard.

Where to find the tax return of BLEU LIBELLULE FRANCE ?

The tax return of BLEU LIBELLULE 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 BLEU LIBELLULE FRANCE operate?

BLEU LIBELLULE FRANCE operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.