LVMH FRAGRANCE BRANDS : revenue, balance sheet and financial ratios

LVMH FRAGRANCE BRANDS is a French company founded 126 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in LEVALLOIS-PERRET (92300), this company of category GE shows in 2024 a revenue of 466.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LVMH FRAGRANCE BRANDS (SIREN 572082253)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 466 201 174 € 459 565 858 € 460 265 365 € 407 785 696 € 575 343 321 € 506 565 893 € 480 032 994 € 400 686 834 €
Net income -17 249 197 € -11 794 824 € 35 592 539 € -4 668 354 € 31 911 943 € 17 931 150 € 8 641 193 € -3 288 182 €
EBITDA 13 286 880 € 11 527 634 € 37 845 687 € 29 278 404 € 69 750 145 € 44 903 706 € 287 462 141 € 9 572 275 €
Net margin -3.7% -2.6% 7.7% -1.1% 5.5% 3.5% 1.8% -0.8%

Revenue and income statement

In 2024, LVMH FRAGRANCE BRANDS achieves revenue of 466.2 M€. Revenue is growing positively over 8 years (CAGR: +1.9%). Vs 2023: +1%. After deducting consumption (120.6 M€), gross margin stands at 345.6 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13.3 M€, representing 2.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -17.2 M€ (-3.7% 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

466 201 174 €

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

345 632 836 €

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

13 286 880 €

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

-19 590 721 €

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

-17 249 197 €

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

2.9%

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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 4%. 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 1%. 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

3.849%

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

0.645%

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

-1.938%

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

-0.001

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

28.3%

Solvency indicators evolution
LVMH FRAGRANCE BRANDS

Sector positioning

Debt ratio
3.85 2024
2021
2023
2024
Q1: 0.02
Med: 16.22
Q3: 72.0
Good +6 pts over 3 years

In 2024, the debt ratio of LVMH FRAGRANCE BRANDS (3.85) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
0.65% 2024
2021
2023
2024
Q1: 13.03%
Med: 38.97%
Q3: 62.54%
Watch -9 pts over 3 years

In 2024, the financial autonomy of LVMH FRAGRANCE BRANDS (0.7%) 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
-0.0 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.85 years
Excellent

In 2024, the repayment capacity of LVMH FRAGRANCE BRANDS (-0.00) 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 77.82. 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 60.0x. Operating income very largely covers interest expenses: high safety margin.

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

77.824

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

59.962

Liquidity indicators evolution
LVMH FRAGRANCE BRANDS

Sector positioning

Liquidity ratio
77.82 2024
2021
2023
2024
Q1: 133.67
Med: 232.72
Q3: 398.8
Watch -9 pts over 3 years

In 2024, the liquidity ratio of LVMH FRAGRANCE BRANDS (77.82) 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
59.96x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.69x
Q3: 9.22x
Excellent

In 2024, the interest coverage of LVMH FRAGRANCE BRANDS (60.0x) 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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 88 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 18 days of revenue, i.e. 23.8 M€ to permanently finance. Notable WCR improvement over the period (-83%), freeing up cash.

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

23 804 232 €

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

41 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

71 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

88 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

18 j

WCR and payment terms evolution
LVMH FRAGRANCE BRANDS

Positioning of LVMH FRAGRANCE BRANDS 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 LVMH FRAGRANCE BRANDS is estimated at 24 393 969 € (range 14 104 415€ - 55 660 223€). With an EBITDA of 13 286 880€, 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
14104k€ 24393k€ 55660k€
24 393 969 € Range: 14 104 415€ - 55 660 223€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 286 880 € × 0.6x
Estimation 8 304 642 €
2 515 926€ - 19 150 764€
Revenue Multiple 30%
466 201 174 € × 0.11x
Estimation 51 209 515 €
33 418 565€ - 116 509 324€
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 LVMH FRAGRANCE BRANDS 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 LVMH FRAGRANCE BRANDS

What is the revenue of LVMH FRAGRANCE BRANDS ?

The revenue of LVMH FRAGRANCE BRANDS in 2024 is 466.2 M€.

Is LVMH FRAGRANCE BRANDS profitable?

LVMH FRAGRANCE BRANDS recorded a net loss in 2024.

Where is the headquarters of LVMH FRAGRANCE BRANDS ?

The headquarters of LVMH FRAGRANCE BRANDS is located in LEVALLOIS-PERRET (92300), in the department Hauts-de-Seine.

Where to find the tax return of LVMH FRAGRANCE BRANDS ?

The tax return of LVMH FRAGRANCE BRANDS 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 LVMH FRAGRANCE BRANDS operate?

LVMH FRAGRANCE BRANDS 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.