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presentation Yves Rocher

This is a presentation about Yves Rocher. It's about the company and its ratios.

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presentation Yves Rocher

  1. 1. Livine Girolami<br />2AF3<br />
  2. 2. Table of contents<br />About<br />Basic principles<br />Ratios<br />Liquidity<br />Net workingcapital<br />Current ratio<br />Quick ratio<br />Solvability<br />Grade of debt<br />Profitability<br />Conclusion<br />
  3. 3. About<br />Since<br />1959<br />Founder<br />Yves Rocher<br />Origin<br />La Gacilly in France<br />Mission<br />Making plant beauty accessible for all women<br />
  4. 4. Basic principles<br />The plant kingdom as the only guide<br />The plant kingdom as the sole inspiration<br />Expertise in plant area<br />Protection of plants<br />The plant kingdom is from and for everyone<br />
  5. 5. Liquidity: Net workingcapital<br />Calculation<br />permanent assets - fixed assets expanded<br />Interpretation<br />Net working capital &gt; 0<br />Positive: buffer<br />Net working capital &lt; 0<br />Negative: potential dangerous situation<br />
  6. 6. Net workingcapital<br />2006<br />2 410 547 &gt; 0<br />2007<br />1 983 547 &gt; 0<br />2008<br />1 183 011 &gt; 0<br />
  7. 7. Net workingcapital<br />Conclusion<br />Evolution: decrease<br />In general: positive<br />Restricted current assets &gt; short-term debts<br />-> Buffer<br />
  8. 8. Liquidity: Current ratio<br />Calculation<br />restricted current assets <br /> short-term debt<br />Interpretation<br />Liquidity in large sense<br />Current ratio &gt; 1<br />Positive: protectedagainstliquidityproblems<br />Current ratio &lt; 1<br />Negative<br />
  9. 9. Current ratio<br />2006<br />1,22 &gt; 1<br />2007<br />1,19 &gt; 1<br />2008<br />1,10 &gt; 1<br />
  10. 10. Current ratio <br />Conclusion<br />Evolution: decrease<br />In general: positive<br />Able to pay short-term debts<br />Protected against liquidity problems<br />
  11. 11. Liquidity: Quick ratio<br />Calculation<br />(claims &lt; 1 year + investments + cash) short-term debt<br />Interpretation<br />Liquidity in narrower sense<br />Quick ratio &gt; 1<br />Positive: very liquid on short term<br />Quick ratio &lt; 1<br />Negative<br />
  12. 12. Quick ratio<br />2006<br />0,96 &lt; 1<br />2007<br />0,88 &lt; 1<br />2008<br />0,85 &lt; 1<br />
  13. 13. Quick ratio<br />Conclusion<br />Evolution: decrease<br />In general: negative<br />Less advantageous, less liquid on short term<br />
  14. 14. Solvability<br />Calculation<br />(equity capital / total assets) x 100<br />Interpretation<br />&lt;&gt; 25% and 40%<br />Balanced<br />&lt; 25%<br />High financial risk<br />
  15. 15. Solvability<br />2006<br />39% &lt;&gt; 25% and 40%<br />2007<br />30% &lt;&gt; 25% and 40%<br />2008<br />22% &lt; 25%<br />
  16. 16. Solvability<br />Conclusion<br />Evolution: decrease<br />In 2006 en 2007: positive<br />In 2008: <br />Negative<br />higher financial risk and expenses<br />
  17. 17. Solvability: Grade of debt<br />Calculation<br />debt capital / equity capital<br />Interpretation<br />&lt;&gt; 1,5 and 3<br />Financial buffer<br />&gt; 3<br />High financial risk<br />
  18. 18. Grade of debt<br />2006<br />1,56 &lt;&gt; 1,5 and 3<br />2007<br />2, 38 &lt;&gt; 1,5 and 3<br />2008<br />3,48 &gt; 3<br />
  19. 19. Grade of debt<br />Conclusion<br />Evolution: increase -> negative!<br />In 2006 and 2007:<br />Positive<br />Relative big financial buffer<br />In 2008:<br />Negative<br />Higher financial risk and expenses<br />
  20. 20. Profitability<br />Calculation<br />(benefice of the financial year after taxes / equity capital) x 100 <br />Interpretation<br />Comparing with:<br />Interest rate of banks<br />Profitability of competitors<br />
  21. 21. Profitability<br />
  22. 22. Profitability<br />Conclusion<br />2007: good year for Yves Rocher<br />Better than banks<br />Better than competitor<br />In general:<br />Cosmetics: not that profitable<br />
  23. 23. Conclusion<br />Good and stable company<br />2006 and 2007: relative good years<br />2008: not their best year <br />Affected by the financial crisis<br />Producer and distributor of luxury-products<br />Luxury: no priority in times of recession<br />
  24. 24. Thank you for watching <br />and listening!<br />

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