SIREN : 493361018
FOYER DE LA ROCHE D'OR is a French company founded 19 years ago, specialized in the sector Autres activités manufacturières n.c.a. . Based in BESANCON (25000), this company of category PME shows in 2024 a revenue of 143 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 142 600 € | 123 396 € | 136 663 € | 94 228 € | 85 510 € | 131 972 € | 127 749 € | 166 920 € | 147 692 € |
| Net income | -78 513 € | -64 838 € | -43 390 € | -90 358 € | -50 776 € | -37 848 € | -60 642 € | -11 129 € | -3 795 € |
| EBITDA | -13 016 € | -21 209 € | -11 834 € | -42 383 € | -28 454 € | -12 381 € | -41 765 € | 4 048 € | 4 108 € |
| Net margin | -55.1% | -52.5% | -31.7% | -95.9% | -59.4% | -28.7% | -47.5% | -6.7% | -2.6% |
In 2024, FOYER DE LA ROCHE D'OR achieves revenue of 143 k€. Activity remains stable over the period (CAGR: -0.4%). Vs 2023, growth of +16% (123 k€ -> 143 k€). After deducting consumption (25 k€), gross margin stands at 118 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -13 k€, representing -9.1% of revenue. Positive scissor effect: EBITDA margin improves by +8.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -79 k€ (-55.1% of revenue), which will impact equity.
142 600 €
117 618 €
-13 016 €
-54 485 €
-78 513 €
-9.1%
The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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.
17.901%
73.359%
-20.515%
-1.356
31.7%
In 2024, the debt ratio of FOYER DE LA ROCHE D'OR (17.90) 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 2024, the financial autonomy of FOYER DE LA ROCHE D'OR (73.4%) 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.
In 2024, the repayment capacity of FOYER DE LA ROCHE D'OR (-1.36) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 440.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
440.333
-125.407
In 2024, the liquidity ratio of FOYER DE LA ROCHE D'OR (440.33) 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.
In 2024, the interest coverage of FOYER DE LA ROCHE D'OR (-125.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 304 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 398 days of revenue, i.e. 158 k€ to permanently finance. Over 2016-2024, WCR increased by +116%, requiring additional financing.
157 507 €
18 j
52 j
304 j
398 j
Based on 101 transactions of similar company sales (all years), the value of FOYER DE LA ROCHE D'OR is estimated at 33 578 € (range 16 095€ - 60 756€). 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.
Only this financial indicator is available for this company.
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare FOYER DE LA ROCHE D'OR with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités manufacturières n.c.a.
The revenue of FOYER DE LA ROCHE D'OR in 2024 is 143 k€.
FOYER DE LA ROCHE D'OR recorded a net loss in 2024.
The headquarters of FOYER DE LA ROCHE D'OR is located in BESANCON (25000), in the department Doubs.
The tax return of FOYER DE LA ROCHE D'OR 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).
FOYER DE LA ROCHE D'OR operates in the sector Autres activités manufacturières n.c.a. (NAF code 32.99Z). See the 'Sector positioning' section above to compare the company with its competitors.