Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

BLUE ROCK : revenue, balance sheet and financial ratios

BLUE ROCK is a French company founded 32 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in CAVAILLON (84300), this company of category PME shows in 2022 a revenue of 2.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : exercice déficitaire.

In summary, BLUE ROCK is currently loss-making, which weighs on its accounts. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - BLUE ROCK (SIREN 397453341)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue N/C N/C 2 585 109 € N/C N/C N/C N/C 2 768 507 €
Net income -4 433 € 102 281 € 209 386 € 270 822 € 139 403 € 291 425 € 297 975 € 123 278 €
EBITDA N/C N/C 341 063 € N/C N/C N/C N/C 345 303 €
Net margin N/C N/C 8.1% N/C N/C N/C N/C 4.5%

Revenue and income statement

In 2024, BLUE ROCK records a net loss of 4 k€. This deficit will reduce equity on the balance sheet.

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

2 585 109 €

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

1 252 290 €

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

341 063 €

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

260 730 €

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

209 386 €

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

13.2%

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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 ratio is more favorable than the sector median (10.8%). Financial autonomy (= Equity / Total assets x 100) reaches 92%. Compared with its sector, this ratio places the company among the best positioned (sector median: 29.3%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.8%).

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

1.36%

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

91.54%

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

11.21%

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

0.13

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

55.6%

Solvency indicators evolution
BLUE ROCK

Sector positioning

Debt ratio
4.44% 2024
Q1: 0.0%
Med: 10.79%
Q3: 55.4%
Good +10 pts over 3 years

In 2024, the debt ratio of BLUE ROCK (4.4%) 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
88.89% 2024
Q1: 5.11%
Med: 29.34%
Q3: 56.94%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of BLUE ROCK (88.9%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 9.52. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.9).

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

9.52

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

0.0

Liquidity indicators evolution
BLUE ROCK

Sector positioning

Liquidity ratio
9.83 2024
Q1: 1.09
Med: 1.87
Q3: 3.55
Excellent

In 2024, the liquidity ratio of BLUE ROCK (9.83) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 153 days of revenue, i.e. 0 € to permanently finance. Between 2016 and 2022, WCR worsened by 82 days of revenue, signaling an increased financing need.

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

1 100 429 €

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

0 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

18 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

164 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

153 j

WCR and payment terms evolution
BLUE ROCK

Positioning of BLUE ROCK in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Similar companies (Commerce de gros (commerce interentreprises) d'habillement et de chaussures)

Compare BLUE ROCK with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Top companies in Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:

Top companies in Vaucluse

Largest companies by revenue in the department Vaucluse:

Voir le classement complet du département Vaucluse

Frequently asked questions about BLUE ROCK

What is the revenue of BLUE ROCK ?

The revenue of BLUE ROCK in 2022 is 2.6 M€.

Is BLUE ROCK profitable?

BLUE ROCK recorded a net loss in 2024.

Where is the headquarters of BLUE ROCK ?

The headquarters of BLUE ROCK is located in CAVAILLON (84300), in the department Vaucluse.

Where to find the tax return of BLUE ROCK ?

The tax return of BLUE ROCK 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 BLUE ROCK operate?

BLUE ROCK operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.