CHARPENTE MENUISERIE ROUSSEAU : revenue, balance sheet and financial ratios

CHARPENTE MENUISERIE ROUSSEAU is a French company founded 62 years ago, specialized in the sector Travaux de charpente. Based in LONGUENEE-EN-ANJOU (49220), 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 - CHARPENTE MENUISERIE ROUSSEAU (SIREN 302004460)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 12 517 586 € 20 108 561 € 17 000 928 € 15 226 638 € 13 717 582 € 15 045 266 € 15 842 423 € 13 082 421 €
Net income 832 577 € 1 233 922 € 84 114 € 35 112 € 36 332 € -28 709 € -216 136 € -438 025 €
EBITDA -433 123 € 804 309 € 208 655 € 221 356 € 134 952 € 128 554 € 47 510 € -176 945 €
Net margin 6.7% 6.1% 0.5% 0.2% 0.3% -0.2% -1.4% -3.3%

Revenue and income statement

In 2024, CHARPENTE MENUISERIE ROUSSEAU achieves revenue of 12.5 M€. Activity remains stable over the period (CAGR: -0.6%). Significant drop of -38% vs 2023. After deducting consumption (3.5 M€), gross margin stands at 9.0 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -433 k€, representing -3.5% of revenue. Warning negative scissor effect: despite revenue change (-38%), EBITDA varies by -154%, reducing margin by 7.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 833 k€, i.e. 6.7% 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

12 517 586 €

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

8 999 818 €

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

-433 123 €

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

615 997 €

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

832 577 €

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

-3.5%

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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.

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

32.168%

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

31.63%

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

-1.871%

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

-4.488

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

24.4%

Solvency indicators evolution
CHARPENTE MENUISERIE ROUSSEAU

Sector positioning

Debt ratio
32.17 2024
2022
2023
2024
Q1: 7.44
Med: 26.53
Q3: 64.5
Average -21 pts over 3 years

In 2024, the debt ratio of CHARPENTE MENUISERIE ROUS... (32.17) 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
31.63% 2024
2022
2023
2024
Q1: 25.07%
Med: 42.94%
Q3: 59.56%
Average +9 pts over 3 years

In 2024, the financial autonomy of CHARPENTE MENUISERIE ROUS... (31.6%) 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
-4.49 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.48 years
Q3: 1.61 years
Excellent -51 pts over 3 years

In 2024, the repayment capacity of CHARPENTE MENUISERIE ROUS... (-4.49) 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 162.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

162.23

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

-7.204

Liquidity indicators evolution
CHARPENTE MENUISERIE ROUSSEAU

Sector positioning

Liquidity ratio
162.23 2024
2022
2023
2024
Q1: 162.4
Med: 230.31
Q3: 341.59
Average

In 2024, the liquidity ratio of CHARPENTE MENUISERIE ROUS... (162.23) 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
-7.2x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.88x
Q3: 4.05x
Average -55 pts over 3 years

In 2024, the interest coverage of CHARPENTE MENUISERIE ROUS... (-7.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 90 days of revenue, i.e. 3.1 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

3 133 778 €

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

64 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

47 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

15 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

90 j

WCR and payment terms evolution
CHARPENTE MENUISERIE ROUSSEAU

Positioning of CHARPENTE MENUISERIE ROUSSEAU in its sector

Comparison with sector Travaux de charpente

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 1 030 673€ to 3 705 471€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1030k€ 1902k€ 3705k€
1 902 954 € Range: 1 030 673€ - 3 705 471€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Travaux de charpente)

Compare CHARPENTE MENUISERIE ROUSSEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de charpente

Frequently asked questions about CHARPENTE MENUISERIE ROUSSEAU

What is the revenue of CHARPENTE MENUISERIE ROUSSEAU ?

The revenue of CHARPENTE MENUISERIE ROUSSEAU in 2024 is 12.5 M€.

Is CHARPENTE MENUISERIE ROUSSEAU profitable?

Yes, CHARPENTE MENUISERIE ROUSSEAU generated a net profit of 833 k€ in 2024.

Where is the headquarters of CHARPENTE MENUISERIE ROUSSEAU ?

The headquarters of CHARPENTE MENUISERIE ROUSSEAU is located in LONGUENEE-EN-ANJOU (49220), in the department Maine-et-Loire.

Where to find the tax return of CHARPENTE MENUISERIE ROUSSEAU ?

The tax return of CHARPENTE MENUISERIE ROUSSEAU 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 CHARPENTE MENUISERIE ROUSSEAU operate?

CHARPENTE MENUISERIE ROUSSEAU operates in the sector Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.