YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF : revenue, balance sheet and financial ratios

YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF is a French company founded 20 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in RENNES (35000), this company of category GE shows in 2024 a revenue of 5.5 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 RETAIL FRANCE PAR ABREVIATION YRRF (SIREN 489470856)
Indicator 2024 2023 2022 2021 2020 2019 2018 2015 2014
Revenue 5 459 568 € 5 261 166 € 4 454 466 € 3 153 263 € 2 948 633 € 5 958 426 € 2 238 638 € N/C N/C
Net income 499 286 € 65 310 € 71 137 € -223 580 € -850 271 € -192 497 € -209 205 € 4 021 € 1 913 757 €
EBITDA 650 354 € -32 702 € 332 019 € -399 684 € -1 016 795 € -215 366 € -314 260 € -1 080 € -362 €
Net margin 9.1% 1.2% 1.6% -7.1% -28.8% -3.2% -9.3% N/C N/C

Revenue and income statement

In 2024, YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF achieves revenue of 5.5 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.0%. Vs 2023: +4%. After deducting consumption (82 k€), gross margin stands at 5.4 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 650 k€, representing 11.9% of revenue. Positive scissor effect: EBITDA margin improves by +12.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 499 k€, i.e. 9.1% 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

5 459 568 €

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

5 377 603 €

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

650 354 €

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

659 759 €

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

499 286 €

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

11.5%

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 3%. 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 28%. The balance between equity and debt is satisfactory. 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 8.5% 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

3.208%

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

28.02%

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

8.478%

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

0.034

Solvency indicators evolution
YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF

Sector positioning

Debt ratio
3.21 2024
2022
2023
2024
Q1: 0.0
Med: 13.57
Q3: 64.43
Good +6 pts over 3 years

In 2024, the debt ratio of YVES ROCHER RETAIL FRANCE... (3.21) 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
28.02% 2024
2022
2023
2024
Q1: 6.03%
Med: 28.93%
Q3: 55.74%
Average +24 pts over 3 years

In 2024, the financial autonomy of YVES ROCHER RETAIL FRANCE... (28.0%) 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
0.03 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Average

In 2024, the repayment capacity of YVES ROCHER RETAIL 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 159.49. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

159.494

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

0.438

Liquidity indicators evolution
YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF

Sector positioning

Liquidity ratio
159.49 2024
2022
2023
2024
Q1: 101.35
Med: 173.98
Q3: 313.72
Average +18 pts over 3 years

In 2024, the liquidity ratio of YVES ROCHER RETAIL FRANCE... (159.49) 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
0.44x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.94x
Good -12 pts over 3 years

In 2024, the interest coverage of YVES ROCHER RETAIL FRANCE... (0.4x) 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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Overall, WCR represents 66 days of revenue, i.e. 1.0 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

1 001 449 €

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

67 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

79 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

0 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

66 j

WCR and payment terms evolution
YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF

Positioning of YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF is estimated at 2 041 114 € (range 1 028 345€ - 4 005 001€). With an EBITDA of 650 354€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.35x (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 2024
132 transactions
1028k€ 2041k€ 4005k€
2 041 114 € Range: 1 028 345€ - 4 005 001€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
650 354 € × 3.2x
Estimation 2 088 894 €
908 761€ - 4 264 683€
Revenue Multiple 30%
5 459 568 € × 0.35x
Estimation 1 897 198 €
1 267 824€ - 3 419 323€
Net Income Multiple 20%
499 286 € × 4.3x
Estimation 2 137 537 €
968 088€ - 4 234 313€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 détail de parfumerie et de produits de beauté en magasin spécialisé)

Compare YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF

What is the revenue of YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF ?

The revenue of YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF in 2024 is 5.5 M€.

Is YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF profitable?

Yes, YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF generated a net profit of 499 k€ in 2024.

Where is the headquarters of YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF ?

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

Where to find the tax return of YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF ?

The tax return of YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF 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 RETAIL FRANCE PAR ABREVIATION YRRF operate?

YVES ROCHER RETAIL FRANCE PAR ABREVIATION YRRF operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.