ENTREPRISE MARC ROUSSEL : revenue, balance sheet and financial ratios

ENTREPRISE MARC ROUSSEL is a French company founded 37 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in COUPVRAY (77700), this company of category PME shows in 2024 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ENTREPRISE MARC ROUSSEL (SIREN 347990319)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 306 277 € 1 384 229 € 2 143 549 € 2 102 280 € 2 650 055 € 2 189 282 € 2 195 925 € 3 767 681 € 2 138 045 €
Net income 18 259 € 27 361 € 86 703 € 52 805 € 45 207 € 27 249 € 58 856 € 34 192 € 73 734 €
EBITDA 185 712 € 189 835 € 227 506 € 228 424 € 387 440 € 267 177 € 55 014 € 46 330 € 104 700 €
Net margin 1.4% 2.0% 4.0% 2.5% 1.7% 1.2% 2.7% 0.9% 3.4%

Revenue and income statement

In 2024, ENTREPRISE MARC ROUSSEL achieves revenue of 1.3 M€. Revenue is declining over the period 2016-2024 (CAGR: -6.0%). Slight decline of -6% vs 2023. After deducting consumption (466 k€), gross margin stands at 840 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 186 k€, representing 14.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 1.4% 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

1 306 277 €

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

840 334 €

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

185 712 €

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

71 864 €

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

18 259 €

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

14.0%

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 161%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 9.9% 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

160.838%

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

18.418%

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

9.914%

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

3.174

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

30.5%

Solvency indicators evolution
ENTREPRISE MARC ROUSSEL

Sector positioning

Debt ratio
160.84 2024
2022
2023
2024
Q1: 1.0
Med: 13.24
Q3: 41.25
Average

In 2024, the debt ratio of ENTREPRISE MARC ROUSSEL (160.84) 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
18.42% 2024
2022
2023
2024
Q1: 17.51%
Med: 38.82%
Q3: 57.73%
Average -9 pts over 3 years

In 2024, the financial autonomy of ENTREPRISE MARC ROUSSEL (18.4%) 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
3.17 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 1.03 years
Average +50 pts over 3 years

In 2024, the repayment capacity of ENTREPRISE MARC ROUSSEL (3.17) 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 158.29. 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 2.4x. Financial charges are adequately covered by operations.

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

158.291

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

2.408

Liquidity indicators evolution
ENTREPRISE MARC ROUSSEL

Sector positioning

Liquidity ratio
158.29 2024
2022
2023
2024
Q1: 154.24
Med: 215.08
Q3: 312.23
Average -30 pts over 3 years

In 2024, the liquidity ratio of ENTREPRISE MARC ROUSSEL (158.29) 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
2.41x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.3x
Excellent

In 2024, the interest coverage of ENTREPRISE MARC ROUSSEL (2.4x) 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: 387 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 130 days. The gap of 257 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 318 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2024, WCR increased by +69%, 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

1 153 260 €

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

387 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

130 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

68 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

318 j

WCR and payment terms evolution
ENTREPRISE MARC ROUSSEL

Positioning of ENTREPRISE MARC ROUSSEL 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 (28 transactions). This range of 72 575€ to 356 001€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
72k€ 199k€ 356k€
199 926 € Range: 72 575€ - 356 001€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 MARC ROUSSEL 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 MARC ROUSSEL

What is the revenue of ENTREPRISE MARC ROUSSEL ?

The revenue of ENTREPRISE MARC ROUSSEL in 2024 is 1.3 M€.

Is ENTREPRISE MARC ROUSSEL profitable?

Yes, ENTREPRISE MARC ROUSSEL generated a net profit of 18 k€ in 2024.

Where is the headquarters of ENTREPRISE MARC ROUSSEL ?

The headquarters of ENTREPRISE MARC ROUSSEL is located in COUPVRAY (77700), in the department Seine-et-Marne.

Where to find the tax return of ENTREPRISE MARC ROUSSEL ?

The tax return of ENTREPRISE MARC ROUSSEL 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 MARC ROUSSEL operate?

ENTREPRISE MARC ROUSSEL 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.