SIREN : 486580210
CODES ROUSSEAU is a French company founded 46 years ago, specialized in the sector Édition de livres. Based in LES SABLES-D'OLONNE (85340), this company of category PME shows in 2023 a revenue of 18.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 18 622 815 € | 18 062 957 € | 18 208 659 € | 14 262 783 € | 13 863 135 € | 12 104 099 € | 13 033 413 € | 14 173 106 € |
| Net income | 1 458 672 € | 521 603 € | 953 032 € | 436 803 € | 246 817 € | 115 452 € | 367 070 € | 355 827 € |
| EBITDA | 2 922 242 € | 976 733 € | 2 208 183 € | 1 073 910 € | 1 145 929 € | 798 942 € | 1 172 353 € | 1 524 531 € |
| Net margin | 7.8% | 2.9% | 5.2% | 3.1% | 1.8% | 1.0% | 2.8% | 2.5% |
In 2023, CODES ROUSSEAU achieves revenue of 18.6 M€. Revenue is growing positively over 8 years (CAGR: +4.0%). Vs 2022: +3%. After deducting consumption (4.1 M€), gross margin stands at 14.5 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.9 M€, representing 15.7% of revenue. Positive scissor effect: EBITDA margin improves by +10.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.5 M€, i.e. 7.8% of revenue. This profit can be retained or distributed to shareholders.
18 622 815 €
14 501 216 €
2 922 242 €
1 920 297 €
1 458 672 €
15.7%
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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 12.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
51.819%
12.373%
0.0
84.4%
In 2023, the debt ratio of CODES ROUSSEAU (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2023, the financial autonomy of CODES ROUSSEAU (51.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2023, the repayment capacity of CODES ROUSSEAU (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 148.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
148.753
0.0
In 2023, the liquidity ratio of CODES ROUSSEAU (148.75) 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.
In 2023, the interest coverage of CODES ROUSSEAU (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 564 k€ to permanently finance. Notable WCR improvement over the period (-93%), freeing up cash.
563 526 €
35 j
73 j
43 j
11 j
Based on 104 transactions of similar company sales (all years), the value of CODES ROUSSEAU is estimated at 4 330 853 € (range 1 849 303€ - 11 885 657€). With an EBITDA of 2 922 242€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.24x (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.
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This estimate is based on the analysis of 104 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare CODES ROUSSEAU with other companies in the same sector:
The revenue of CODES ROUSSEAU in 2023 is 18.6 M€.
Yes, CODES ROUSSEAU generated a net profit of 1.5 M€ in 2023.
The headquarters of CODES ROUSSEAU is located in LES SABLES-D'OLONNE (85340), in the department Vendee.
The tax return of CODES 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).
CODES ROUSSEAU operates in the sector Édition de livres (NAF code 58.11Z). See the 'Sector positioning' section above to compare the company with its competitors.