YVES ROCHER FRANCE : revenue, balance sheet and financial ratios

YVES ROCHER FRANCE is a French company founded 11 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in RENNES (35000), this company of category GE shows in 2023 a revenue of 430.9 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 - YVES ROCHER FRANCE (SIREN 808529184)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 430 921 000 € 419 174 000 € 384 521 000 € 383 323 000 € 454 082 000 € 452 665 000 € 450 785 000 € 468 919 000 €
Net income 26 064 000 € 18 984 000 € 23 467 000 € 15 883 000 € 28 995 000 € 26 177 000 € 26 284 000 € 40 686 000 €
EBITDA 77 282 000 € 68 308 000 € 71 898 000 € 67 720 000 € 85 917 000 € 89 723 000 € 86 540 000 € 101 857 000 €
Net margin 6.0% 4.5% 6.1% 4.1% 6.4% 5.8% 5.8% 8.7%

Revenue and income statement

In 2023, YVES ROCHER FRANCE achieves revenue of 430.9 M€. Activity remains stable over the period (CAGR: -1.2%). Vs 2022: +3%. After deducting consumption (112.8 M€), gross margin stands at 318.1 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 77.3 M€, representing 17.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26.1 M€, i.e. 6.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

430 921 000 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

318 078 000 €

EBITDA (2023) ?
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

77 282 000 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

32 679 000 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

26 064 000 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.9%

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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 62%. 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 8.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.399%

Financial autonomy (2023) ?
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

62.276%

Cash flow / Revenue (2023) ?
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

8.627%

Repayment capacity (2023) ?
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

0.03

Asset age ratio (2023) ?
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

13.3%

Solvency indicators evolution
YVES ROCHER FRANCE

Sector positioning

Debt ratio
0.4 2023
2021
2022
2023
Q1: 0.0
Med: 11.29
Q3: 62.01
Good

In 2023, the debt ratio of YVES ROCHER FRANCE (0.40) 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
62.28% 2023
2021
2022
2023
Q1: 7.45%
Med: 29.8%
Q3: 57.23%
Excellent

In 2023, the financial autonomy of YVES ROCHER FRANCE (62.3%) 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
0.03 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.28 years
Average

In 2023, the repayment capacity of YVES ROCHER FRANCE (0.03) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 210.90. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

210.895

Interest coverage (2023) ?
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

1.038

Liquidity indicators evolution
YVES ROCHER FRANCE

Sector positioning

Liquidity ratio
210.9 2023
2021
2022
2023
Q1: 127.81
Med: 213.37
Q3: 371.25
Average +6 pts over 3 years

In 2023, the liquidity ratio of YVES ROCHER FRANCE (210.90) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
1.04x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 4.11x
Good -13 pts over 3 years

In 2023, the interest coverage of YVES ROCHER FRANCE (1.0x) 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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 101 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 222 days of revenue, i.e. 266.2 M€ to permanently finance. Over 2016-2023, WCR increased by +43%, requiring additional financing.

Operating WCR (2023) ?
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

266 210 066 €

Customer credit (2023) ?
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

72 j

Supplier credit (2023) ?
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

101 j

Inventory turnover (2023) ?
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

2 j

WCR in days of revenue (2023) ?
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

222 j

WCR and payment terms evolution
YVES ROCHER FRANCE

Positioning of YVES ROCHER FRANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of YVES ROCHER FRANCE is estimated at 150 075 237 € (range 82 713 198€ - 570 433 458€). With an EBITDA of 77 282 000€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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 2023
64 tx
82713k€ 150075k€ 570433k€
150 075 237 € Range: 82 713 198€ - 570 433 458€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
77 282 000 € × 2.4x
Estimation 182 748 778 €
90 153 750€ - 859 706 202€
Revenue Multiple 30%
430 921 000 € × 0.38x
Estimation 164 358 604 €
109 256 749€ - 264 768 843€
Net Income Multiple 20%
26 064 000 € × 1.8x
Estimation 46 966 336 €
24 296 496€ - 305 748 523€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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) de parfumerie et de produits de beauté)

Compare YVES ROCHER FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about YVES ROCHER FRANCE

What is the revenue of YVES ROCHER FRANCE ?

The revenue of YVES ROCHER FRANCE in 2023 is 430.9 M€.

Is YVES ROCHER FRANCE profitable?

Yes, YVES ROCHER FRANCE generated a net profit of 26.1 M€ in 2023.

Where is the headquarters of YVES ROCHER FRANCE ?

The headquarters of YVES ROCHER FRANCE is located in RENNES (35000), in the department Ille-et-Vilaine.

Where to find the tax return of YVES ROCHER FRANCE ?

The tax return of YVES ROCHER FRANCE 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 YVES ROCHER FRANCE operate?

YVES ROCHER FRANCE operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.