GIVENCHY : revenue, balance sheet and financial ratios

GIVENCHY is a French company founded 71 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in PARIS (75008), this company of category GE shows in 2022 a revenue of 301.9 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 - GIVENCHY (SIREN 552051229)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 301 938 225 € 261 071 342 € 219 797 700 € 313 642 077 € 351 610 556 € 321 611 843 € 333 806 209 €
Net income -1 401 008 € -26 821 804 € -57 690 342 € 4 507 156 € 21 373 910 € 26 107 794 € 24 155 539 €
EBITDA 8 513 389 € -9 207 749 € -8 659 714 € 4 420 398 € 61 961 766 € 45 463 754 € 51 484 612 €
Net margin -0.5% -10.3% -26.2% 1.4% 6.1% 8.1% 7.2%

Revenue and income statement

In 2022, GIVENCHY achieves revenue of 301.9 M€. Activity remains stable over the period (CAGR: -1.7%). Vs 2021, growth of +16% (261.1 M€ -> 301.9 M€). After deducting consumption (131.6 M€), gross margin stands at 170.3 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8.5 M€, representing 2.8% of revenue. Positive scissor effect: EBITDA margin improves by +6.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1.4 M€ (-0.5% of revenue), which will impact equity.

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

301 938 225 €

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

170 323 970 €

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

8 513 389 €

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

-8 191 515 €

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

-1 401 008 €

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

2.8%

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

59.579%

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

2.593%

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

-0.659%

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

-0.929

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

25.2%

Solvency indicators evolution
GIVENCHY

Sector positioning

Debt ratio
59.58 2022
2020
2021
2022
Q1: 0.04
Med: 21.43
Q3: 82.08
Average +41 pts over 3 years

In 2022, the debt ratio of GIVENCHY (59.58) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
2.59% 2022
2020
2021
2022
Q1: 8.13%
Med: 30.53%
Q3: 56.78%
Average

In 2022, the financial autonomy of GIVENCHY (2.6%) 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
-0.93 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 2.58 years
Excellent

In 2022, the repayment capacity of GIVENCHY (-0.93) 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 86.83. 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 147.8x. Operating income very largely covers interest expenses: high safety margin.

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

86.833

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

147.825

Liquidity indicators evolution
GIVENCHY

Sector positioning

Liquidity ratio
86.83 2022
2020
2021
2022
Q1: 112.41
Med: 189.25
Q3: 344.71
Watch

In 2022, the liquidity ratio of GIVENCHY (86.83) 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
147.82x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 4.99x
Excellent +51 pts over 3 years

In 2022, the interest coverage of GIVENCHY (147.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 94 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 66 days of revenue, i.e. 55.4 M€ to permanently finance. Notable WCR improvement over the period (-28%), freeing up cash.

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

55 420 761 €

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

52 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

94 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

43 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

66 j

WCR and payment terms evolution
GIVENCHY

Positioning of GIVENCHY in its sector

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

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of GIVENCHY is estimated at 32 592 255 € (range 15 437 660€ - 83 409 377€). With an EBITDA of 8 513 389€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (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 2022
124 transactions
15437k€ 32592k€ 83409k€
32 592 255 € Range: 15 437 660€ - 83 409 377€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
8 513 389 € × 2.4x
Estimation 20 617 453 €
8 478 761€ - 42 659 323€
Revenue Multiple 30%
301 938 225 € × 0.17x
Estimation 52 550 260 €
27 035 825€ - 151 326 136€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 gros (commerce interentreprises) d'habillement et de chaussures)

Compare GIVENCHY with other companies in the same sector:

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

Frequently asked questions about GIVENCHY

What is the revenue of GIVENCHY ?

The revenue of GIVENCHY in 2022 is 301.9 M€.

Is GIVENCHY profitable?

GIVENCHY recorded a net loss in 2022.

Where is the headquarters of GIVENCHY ?

The headquarters of GIVENCHY is located in PARIS (75008), in the department Paris.

Where to find the tax return of GIVENCHY ?

The tax return of GIVENCHY 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 GIVENCHY operate?

GIVENCHY 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.