SIREN : 481132595
DAY SPA LA ROCHE is a French company founded 21 years ago, specialized in the sector Entretien corporel. Based in LA ROCHE-SUR-YON (85000), this company of category PME shows in 2025 a revenue of 398 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 398 372 € | 463 380 € | 434 277 € | 432 798 € | 357 995 € | 484 473 € | 504 678 € | 525 094 € | 498 031 € |
| Net income | 8 241 € | 28 673 € | 27 392 € | 117 774 € | 45 750 € | 10 421 € | 19 031 € | 51 384 € | 32 595 € |
| EBITDA | 26 068 € | 57 505 € | 51 594 € | 100 119 € | 70 816 € | 90 204 € | 99 654 € | 142 248 € | 124 305 € |
| Net margin | 2.1% | 6.2% | 6.3% | 27.2% | 12.8% | 2.2% | 3.8% | 9.8% | 6.5% |
In 2025, DAY SPA LA ROCHE achieves revenue of 398 k€. Activity remains stable over the period (CAGR: -2.8%). Significant drop of -14% vs 2024. After deducting consumption (15 k€), gross margin stands at 384 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 6.5% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -55%, reducing margin by 5.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.
398 372 €
383 643 €
26 068 €
2 998 €
8 241 €
6.5%
The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
1.778%
36.871%
1.879%
0.423
1.7%
In 2025, the debt ratio of DAY SPA LA ROCHE (1.78) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of DAY SPA LA ROCHE (36.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2025, the repayment capacity of DAY SPA LA ROCHE (0.42) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 31.85. 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 7.4x. Operating income very largely covers interest expenses: high safety margin.
31.847
7.396
In 2025, the liquidity ratio of DAY SPA LA ROCHE (31.85) 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.
In 2025, the interest coverage of DAY SPA LA ROCHE (7.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 201 days. Excellent situation: suppliers finance 200 days of the operating cycle (retail model). Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-140 days): operations structurally generate cash. Over 2017-2025, WCR increased by +30%, requiring additional financing.
-154 592 €
1 j
201 j
18 j
-140 j
Based on 77 transactions of similar company sales
(all years),
the value of DAY SPA LA ROCHE is estimated at
142 227 €
(range 79 529€ - 256 819€).
With an EBITDA of 26 068€, the sector multiple of 5.4x is applied.
The price/revenue ratio is 0.53x
(in line with sector norms).
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.
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This estimate is based on the analysis of 77 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare DAY SPA LA ROCHE with other companies in the same sector:
The revenue of DAY SPA LA ROCHE in 2025 is 398 k€.
Yes, DAY SPA LA ROCHE generated a net profit of 8 k€ in 2025.
The headquarters of DAY SPA LA ROCHE is located in LA ROCHE-SUR-YON (85000), in the department Vendee.
The tax return of DAY SPA LA ROCHE 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).
DAY SPA LA ROCHE operates in the sector Entretien corporel (NAF code 96.04Z). See the 'Sector positioning' section above to compare the company with its competitors.