ENTREPRISE R. ROUSSELIN : revenue, balance sheet and financial ratios

ENTREPRISE R. ROUSSELIN is a French company founded 57 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in BONDY (93140), this company of category PME shows in 2024 a revenue of 8.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ENTREPRISE R. ROUSSELIN (SIREN 692039019)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 278 475 € 10 898 344 € 11 148 277 € 9 913 985 € 9 309 742 € 11 102 121 € 10 073 611 € 9 821 007 € 9 648 708 €
Net income -43 909 € 184 936 € 86 809 € 182 761 € 82 361 € 390 413 € 211 906 € 187 767 € 211 913 €
EBITDA 9 135 € 139 730 € 111 011 € 298 950 € 162 590 € 627 814 € 317 071 € 406 149 € 375 344 €
Net margin -0.5% 1.7% 0.8% 1.8% 0.9% 3.5% 2.1% 1.9% 2.2%

Revenue and income statement

In 2024, ENTREPRISE R. ROUSSELIN achieves revenue of 8.3 M€. Activity remains stable over the period (CAGR: -1.9%). Significant drop of -24% vs 2023. After deducting consumption (1.5 M€), gross margin stands at 6.8 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 0.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -44 k€ (-0.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 278 475 €

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

6 827 449 €

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

9 135 €

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

-78 678 €

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

-43 909 €

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

0.1%

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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 4%. 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 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

3.919%

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

57.136%

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

-0.395%

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

-2.725

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

15.8%

Solvency indicators evolution
ENTREPRISE R. ROUSSELIN

Sector positioning

Debt ratio
3.92 2024
2022
2023
2024
Q1: 1.22
Med: 17.23
Q3: 51.19
Good -18 pts over 3 years

In 2024, the debt ratio of ENTREPRISE R. ROUSSELIN (3.92) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
57.14% 2024
2022
2023
2024
Q1: 11.24%
Med: 33.41%
Q3: 54.18%
Excellent +11 pts over 3 years

In 2024, the financial autonomy of ENTREPRISE R. ROUSSELIN (57.1%) 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
-2.73 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.03 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of ENTREPRISE R. ROUSSELIN (-2.73) 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 227.64. 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 26.3x. 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

227.643

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

26.316

Liquidity indicators evolution
ENTREPRISE R. ROUSSELIN

Sector positioning

Liquidity ratio
227.64 2024
2022
2023
2024
Q1: 138.85
Med: 197.41
Q3: 306.86
Good +8 pts over 3 years

In 2024, the liquidity ratio of ENTREPRISE R. ROUSSELIN (227.64) 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
26.32x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Excellent

In 2024, the interest coverage of ENTREPRISE R. ROUSSELIN (26.3x) 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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. The company must finance 22 days of gap between collections and payments. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 102 days of revenue, i.e. 2.3 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

2 337 262 €

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

72 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

50 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

8 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

102 j

WCR and payment terms evolution
ENTREPRISE R. ROUSSELIN

Positioning of ENTREPRISE R. ROUSSELIN in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 418 429€ to 1 292 077€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
418k€ 674k€ 1292k€
674 009 € Range: 418 429€ - 1 292 077€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 maçonnerie générale et gros œuvre de bâtiment)

Compare ENTREPRISE R. ROUSSELIN with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about ENTREPRISE R. ROUSSELIN

What is the revenue of ENTREPRISE R. ROUSSELIN ?

The revenue of ENTREPRISE R. ROUSSELIN in 2024 is 8.3 M€.

Is ENTREPRISE R. ROUSSELIN profitable?

ENTREPRISE R. ROUSSELIN recorded a net loss in 2024.

Where is the headquarters of ENTREPRISE R. ROUSSELIN ?

The headquarters of ENTREPRISE R. ROUSSELIN is located in BONDY (93140), in the department Seine-Saint-Denis.

Where to find the tax return of ENTREPRISE R. ROUSSELIN ?

The tax return of ENTREPRISE R. ROUSSELIN 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 R. ROUSSELIN operate?

ENTREPRISE R. ROUSSELIN operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.