GIVAUDAN LAVIROTTE : revenue, balance sheet and financial ratios

GIVAUDAN LAVIROTTE is a French company founded 71 years ago, specialized in the sector Fabrication d'autres produits chimiques organiques de base. Based in LYON (69008), this company of category PME shows in 2024 a revenue of 14.3 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 - GIVAUDAN LAVIROTTE (SIREN 955509211)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 14 280 096 € 13 074 417 € 16 480 439 € 16 237 723 € 20 120 159 € 18 176 061 € 14 661 055 € 15 289 471 €
Net income -3 777 446 € -2 454 104 € 351 327 € -701 326 € 220 904 € -2 073 808 € -3 891 893 € -1 306 469 €
EBITDA -2 317 476 € -3 975 926 € 1 190 665 € 174 887 € 531 626 € -937 799 € -418 404 € -455 838 €
Net margin -26.5% -18.8% 2.1% -4.3% 1.1% -11.4% -26.5% -8.5%

Revenue and income statement

In 2024, GIVAUDAN LAVIROTTE achieves revenue of 14.3 M€. Activity remains stable over the period (CAGR: -0.9%). Vs 2023: +9%. After deducting consumption (6.7 M€), gross margin stands at 7.6 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.3 M€, representing -16.2% of revenue. Positive scissor effect: EBITDA margin improves by +14.2 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3.8 M€ (-26.5% 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

14 280 096 €

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

7 593 895 €

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

-2 317 476 €

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

-3 654 066 €

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

-3 777 446 €

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

-16.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -203%. 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 -7%. 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

-202.661%

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

-7.384%

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

-17.41%

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

-0.366

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

16.7%

Solvency indicators evolution
GIVAUDAN LAVIROTTE

Sector positioning

Debt ratio
-202.66 2024
2022
2023
2024
Q1: 0.02
Med: 15.63
Q3: 39.8
Excellent -25 pts over 3 years

In 2024, the debt ratio of GIVAUDAN LAVIROTTE (-202.66) 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
-7.38% 2024
2022
2023
2024
Q1: 17.28%
Med: 49.25%
Q3: 67.99%
Watch -16 pts over 3 years

In 2024, the financial autonomy of GIVAUDAN LAVIROTTE (-7.4%) 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
-0.37 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.54 years
Q3: 2.08 years
Excellent -38 pts over 3 years

In 2024, the repayment capacity of GIVAUDAN LAVIROTTE (-0.37) 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 64.92. 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

64.925

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

-6.396

Liquidity indicators evolution
GIVAUDAN LAVIROTTE

Sector positioning

Liquidity ratio
64.92 2024
2022
2023
2024
Q1: 135.13
Med: 215.57
Q3: 394.65
Watch -14 pts over 3 years

In 2024, the liquidity ratio of GIVAUDAN LAVIROTTE (64.92) 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.

Interest coverage
-6.4x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.77x
Q3: 9.91x
Watch -51 pts over 3 years

In 2024, the interest coverage of GIVAUDAN LAVIROTTE (-6.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 188 days. Excellent situation: suppliers finance 135 days of the operating cycle (retail model). Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 95 days of revenue, i.e. 3.8 M€ to permanently finance.

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

3 763 662 €

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

53 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

188 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

87 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

95 j

WCR and payment terms evolution
GIVAUDAN LAVIROTTE

Positioning of GIVAUDAN LAVIROTTE in its sector

Comparison with sector Fabrication d'autres produits chimiques organiques de base

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of GIVAUDAN LAVIROTTE is estimated at 1 568 586 € (range 1 023 636€ - 3 568 769€). The price/revenue ratio is 0.11x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
74 tx
1023k€ 1568k€ 3568k€
1 568 586 € Range: 1 023 636€ - 3 568 769€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
14 280 096 € × 0.11x = 1 568 586 €
Range: 1 023 636€ - 3 568 769€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 74 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'autres produits chimiques organiques de base)

Compare GIVAUDAN LAVIROTTE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits chimiques organiques de base

Frequently asked questions about GIVAUDAN LAVIROTTE

What is the revenue of GIVAUDAN LAVIROTTE ?

The revenue of GIVAUDAN LAVIROTTE in 2024 is 14.3 M€.

Is GIVAUDAN LAVIROTTE profitable?

GIVAUDAN LAVIROTTE recorded a net loss in 2024.

Where is the headquarters of GIVAUDAN LAVIROTTE ?

The headquarters of GIVAUDAN LAVIROTTE is located in LYON (69008), in the department Rhone.

Where to find the tax return of GIVAUDAN LAVIROTTE ?

The tax return of GIVAUDAN LAVIROTTE 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 GIVAUDAN LAVIROTTE operate?

GIVAUDAN LAVIROTTE operates in the sector Fabrication d'autres produits chimiques organiques de base (NAF code 20.14Z). See the 'Sector positioning' section above to compare the company with its competitors.