GROUPE ROCHER OPERATIONS : revenue, balance sheet and financial ratios

GROUPE ROCHER OPERATIONS is a French company founded 11 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in LA GACILLY (56200), this company of category GE shows in 2024 a revenue of 361.6 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 - GROUPE ROCHER OPERATIONS (SIREN 808528731)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 361 571 000 € 382 542 000 € 379 317 000 € 381 928 000 € 439 270 000 € 464 556 € 485 320 000 € 472 697 000 €
Net income 22 951 000 € 16 522 000 € -2 905 000 € 8 147 000 € 8 597 000 € 14 613 € 9 059 000 € 7 662 000 €
EBITDA 19 631 000 € 21 561 000 € 15 694 000 € 16 741 000 € 19 336 000 € 22 110 € 38 242 000 € 21 516 000 €
Net margin 6.3% 4.3% -0.8% 2.1% 2.0% 3.1% 1.9% 1.6%

Revenue and income statement

In 2024, GROUPE ROCHER OPERATIONS achieves revenue of 361.6 M€. Activity remains stable over the period (CAGR: -3.3%). Slight decline of -5% vs 2023. After deducting consumption (171.0 M€), gross margin stands at 190.6 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 19.6 M€, representing 5.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23.0 M€, i.e. 6.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

361 571 000 €

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

190 587 000 €

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

19 631 000 €

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

15 357 000 €

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

22 951 000 €

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

5.4%

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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 0%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.016%

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

65.753%

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

5.157%

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

0.002

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

16.8%

Solvency indicators evolution
GROUPE ROCHER OPERATIONS

Sector positioning

Debt ratio
0.02 2024
2022
2023
2024
Q1: 0.02
Med: 16.22
Q3: 72.0
Excellent

In 2024, the debt ratio of GROUPE ROCHER OPERATIONS (0.02) 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
65.75% 2024
2022
2023
2024
Q1: 13.03%
Med: 38.97%
Q3: 62.54%
Excellent

In 2024, the financial autonomy of GROUPE ROCHER OPERATIONS (65.8%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.85 years
Good

In 2024, the repayment capacity of GROUPE ROCHER OPERATIONS (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 281.21. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

281.208

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

1.08

Liquidity indicators evolution
GROUPE ROCHER OPERATIONS

Sector positioning

Liquidity ratio
281.21 2024
2022
2023
2024
Q1: 133.67
Med: 232.72
Q3: 398.8
Good

In 2024, the liquidity ratio of GROUPE ROCHER OPERATIONS (281.21) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.08x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.69x
Q3: 9.22x
Good

In 2024, the interest coverage of GROUPE ROCHER OPERATIONS (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 89 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 180 days of revenue, i.e. 180.4 M€ to permanently finance. Over 2016-2024, WCR increased by +36%, requiring additional financing.

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

180 355 231 €

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

54 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

65 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

89 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

180 j

WCR and payment terms evolution
GROUPE ROCHER OPERATIONS

Positioning of GROUPE ROCHER OPERATIONS in its sector

Comparison with sector Fabrication de parfums et de produits pour la toilette

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of GROUPE ROCHER OPERATIONS is estimated at 20 519 101 € (range 10 745 416€ - 60 702 546€). With an EBITDA of 19 631 000€, the sector multiple of 0.6x is applied. 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
10745k€ 20519k€ 60702k€
20 519 101 € Range: 10 745 416€ - 60 702 546€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
19 631 000 € × 0.6x
Estimation 12 269 881 €
3 717 211€ - 28 294 727€
Revenue Multiple 30%
361 571 000 € × 0.11x
Estimation 39 716 493 €
25 918 391€ - 90 360 975€
Net Income Multiple 20%
22 951 000 € × 0.5x
Estimation 12 346 065 €
5 556 470€ - 97 234 452€
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 de parfums et de produits pour la toilette)

Compare GROUPE ROCHER OPERATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de parfums et de produits pour la toilette

Frequently asked questions about GROUPE ROCHER OPERATIONS

What is the revenue of GROUPE ROCHER OPERATIONS ?

The revenue of GROUPE ROCHER OPERATIONS in 2024 is 361.6 M€.

Is GROUPE ROCHER OPERATIONS profitable?

Yes, GROUPE ROCHER OPERATIONS generated a net profit of 23.0 M€ in 2024.

Where is the headquarters of GROUPE ROCHER OPERATIONS ?

The headquarters of GROUPE ROCHER OPERATIONS is located in LA GACILLY (56200), in the department Morbihan.

Where to find the tax return of GROUPE ROCHER OPERATIONS ?

The tax return of GROUPE ROCHER OPERATIONS 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 GROUPE ROCHER OPERATIONS operate?

GROUPE ROCHER OPERATIONS operates in the sector Fabrication de parfums et de produits pour la toilette (NAF code 20.42Z). See the 'Sector positioning' section above to compare the company with its competitors.