ENTREPRISE GARDES ET LAROCHE : revenue, balance sheet and financial ratios

ENTREPRISE GARDES ET LAROCHE is a French company founded 51 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in ROANNE (42300), this company of category PME shows in 2025 a revenue of 4.6 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

Financial history - ENTREPRISE GARDES ET LAROCHE (SIREN 302344007)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 4 616 120 € 5 091 662 € 5 212 027 € 4 746 635 € 4 331 298 € 3 975 650 € 4 045 598 € 4 081 429 € 4 064 305 €
Net income 134 503 € 231 595 € 333 142 € 204 209 € 227 016 € 114 741 € 195 658 € 198 570 € 212 969 €
EBITDA 234 670 € 342 796 € 463 519 € 279 774 € 326 851 € 203 269 € 254 785 € 235 427 € 277 547 €
Net margin 2.9% 4.5% 6.4% 4.3% 5.2% 2.9% 4.8% 4.9% 5.2%

Revenue and income statement

In 2025, ENTREPRISE GARDES ET LAROCHE achieves revenue of 4.6 M€. Revenue is growing positively over 9 years (CAGR: +1.6%). Slight decline of -9% vs 2024. After deducting consumption (1.8 M€), gross margin stands at 2.8 M€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 235 k€, representing 5.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 135 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 616 120 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 847 951 €

EBITDA (2025) ?
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

234 670 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

160 734 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

134 503 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.1%

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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 17%. 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 56%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.403%

Financial autonomy (2025) ?
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

55.563%

Cash flow / Revenue (2025) ?
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

5.514%

Repayment capacity (2025) ?
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

0.873

Asset age ratio (2025) ?
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

14.4%

Solvency indicators evolution
ENTREPRISE GARDES ET LAROCHE

Sector positioning

Debt ratio
17.4 2025
2023
2024
2025
Q1: 2.81
Med: 13.61
Q3: 36.09
Average

In 2025, the debt ratio of ENTREPRISE GARDES ET LAROCHE (17.40) 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
55.56% 2025
2023
2024
2025
Q1: 26.38%
Med: 47.22%
Q3: 63.03%
Good

In 2025, the financial autonomy of ENTREPRISE GARDES ET LAROCHE (55.6%) 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.

Repayment capacity
0.87 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.27 years
Q3: 1.27 years
Average

In 2025, the repayment capacity of ENTREPRISE GARDES ET LAROCHE (0.87) 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 239.69. 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 3.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

239.694

Interest coverage (2025) ?
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

3.548

Liquidity indicators evolution
ENTREPRISE GARDES ET LAROCHE

Sector positioning

Liquidity ratio
239.69 2025
2023
2024
2025
Q1: 162.61
Med: 224.39
Q3: 319.79
Good +10 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE GARDES ET LAROCHE (239.69) 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
3.55x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.7x
Q3: 3.51x
Excellent +23 pts over 3 years

In 2025, the interest coverage of ENTREPRISE GARDES ET LAROCHE (3.5x) 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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 45 days of revenue, i.e. 577 k€ to permanently finance.

Operating WCR (2025) ?
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

576 784 €

Customer credit (2025) ?
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

39 j

Supplier credit (2025) ?
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

45 j

Inventory turnover (2025) ?
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

35 j

WCR in days of revenue (2025) ?
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

45 j

WCR and payment terms evolution
ENTREPRISE GARDES ET LAROCHE

Positioning of ENTREPRISE GARDES ET LAROCHE in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 461 090€ to 920 946€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
461k€ 888k€ 920k€
888 058 € Range: 461 090€ - 920 946€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 d'installation d'équipements thermiques et de climatisation)

Compare ENTREPRISE GARDES ET LAROCHE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about ENTREPRISE GARDES ET LAROCHE

What is the revenue of ENTREPRISE GARDES ET LAROCHE ?

The revenue of ENTREPRISE GARDES ET LAROCHE in 2025 is 4.6 M€.

Is ENTREPRISE GARDES ET LAROCHE profitable?

Yes, ENTREPRISE GARDES ET LAROCHE generated a net profit of 135 k€ in 2025.

Where is the headquarters of ENTREPRISE GARDES ET LAROCHE ?

The headquarters of ENTREPRISE GARDES ET LAROCHE is located in ROANNE (42300), in the department Loire.

Where to find the tax return of ENTREPRISE GARDES ET LAROCHE ?

The tax return of ENTREPRISE GARDES ET LAROCHE 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 ENTREPRISE GARDES ET LAROCHE operate?

ENTREPRISE GARDES ET LAROCHE operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.