A. ROULAUD ET FILS : revenue, balance sheet and financial ratios

A. ROULAUD ET FILS is a French company founded 55 years ago, specialized in the sector Transports routiers de fret interurbains. Based in SAINT-LAURENT-SUR-GORRE (87310), this company of category PME shows in 2024 a revenue of 12.5 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 - A. ROULAUD ET FILS (SIREN 771500568)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 12 479 784 € 12 525 809 € N/C 10 903 680 € 16 898 485 € 10 984 510 € 11 240 629 € 10 315 479 €
Net income 339 981 € 407 863 € 264 113 € 261 822 € 269 098 € 288 209 € 289 194 € 280 687 €
EBITDA 955 457 € 973 684 € N/C 687 398 € 709 659 € 562 985 € 512 286 € 571 674 €
Net margin 2.7% 3.3% N/C 2.4% 1.6% 2.6% 2.6% 2.7%

Revenue and income statement

In 2024, A. ROULAUD ET FILS achieves revenue of 12.5 M€. Revenue is growing positively over 8 years (CAGR: +2.4%). Slight decline of -0% vs 2023. After deducting consumption (2.5 M€), gross margin stands at 10.0 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 955 k€, representing 7.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 340 k€, i.e. 2.7% 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

12 479 784 €

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

9 989 502 €

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

955 457 €

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

383 727 €

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

339 981 €

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

7.7%

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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 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.7% 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

47.564%

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

52.126%

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

6.707%

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

3.151

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

42.0%

Solvency indicators evolution
A. ROULAUD ET FILS

Sector positioning

Debt ratio
47.56 2024
2022
2023
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Average +10 pts over 3 years

In 2024, the debt ratio of A. ROULAUD ET FILS (47.56) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
52.13% 2024
2022
2023
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Excellent

In 2024, the financial autonomy of A. ROULAUD ET FILS (52.1%) 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
3.15 years 2024
2023
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Average

In 2024, the repayment capacity of A. ROULAUD ET FILS (3.15) 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 235.03. 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 7.1x. 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

235.027

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

7.075

Liquidity indicators evolution
A. ROULAUD ET FILS

Sector positioning

Liquidity ratio
235.03 2024
2022
2023
2024
Q1: 122.42
Med: 168.88
Q3: 241.43
Good +10 pts over 3 years

In 2024, the liquidity ratio of A. ROULAUD ET FILS (235.03) 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
7.08x 2024
2023
2024
Q1: -0.19x
Med: 0.0x
Q3: 4.8x
Excellent

In 2024, the interest coverage of A. ROULAUD ET FILS (7.1x) 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The company must finance 20 days of gap between collections and payments. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 36 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2024, WCR increased by +1505%, 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

1 254 967 €

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

60 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

40 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

3 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

36 j

WCR and payment terms evolution
A. ROULAUD ET FILS

Positioning of A. ROULAUD ET FILS in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of A. ROULAUD ET FILS is estimated at 1 517 345 € (range 738 495€ - 3 781 352€). With an EBITDA of 955 457€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.23x (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
71 tx
738k€ 1517k€ 3781k€
1 517 345 € Range: 738 495€ - 3 781 352€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
955 457 € × 0.9x
Estimation 877 464 €
624 440€ - 3 539 407€
Revenue Multiple 30%
12 479 784 € × 0.23x
Estimation 2 828 968 €
1 321 480€ - 4 613 232€
Net Income Multiple 20%
339 981 € × 3.4x
Estimation 1 149 617 €
149 158€ - 3 138 401€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 (Transports routiers de fret interurbains)

Compare A. ROULAUD ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about A. ROULAUD ET FILS

What is the revenue of A. ROULAUD ET FILS ?

The revenue of A. ROULAUD ET FILS in 2024 is 12.5 M€.

Is A. ROULAUD ET FILS profitable?

Yes, A. ROULAUD ET FILS generated a net profit of 340 k€ in 2024.

Where is the headquarters of A. ROULAUD ET FILS ?

The headquarters of A. ROULAUD ET FILS is located in SAINT-LAURENT-SUR-GORRE (87310), in the department Haute-Vienne.

Where to find the tax return of A. ROULAUD ET FILS ?

The tax return of A. ROULAUD ET FILS 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 A. ROULAUD ET FILS operate?

A. ROULAUD ET FILS operates in the sector Transports routiers de fret interurbains (NAF code 49.41A). See the 'Sector positioning' section above to compare the company with its competitors.