ENTREPRISE ROGNARD ET FILS : revenue, balance sheet and financial ratios

ENTREPRISE ROGNARD ET FILS is a French company founded 33 years ago, specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux. Based in AMBERIEUX-EN-DOMBES (01330), this company of category PME shows in 2025 a revenue of 769 k€. 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 - ENTREPRISE ROGNARD ET FILS (SIREN 388281826)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 768 861 € 957 607 € 1 127 942 € 1 134 901 € 1 037 855 € 1 007 350 € 915 371 € 919 130 € 821 112 € 828 107 €
Net income -37 713 € 694 € 16 782 € 33 477 € 31 980 € 21 778 € 25 557 € 17 644 € 30 617 € 12 525 €
EBITDA -34 581 € -10 123 € 20 990 € 44 253 € 50 733 € 17 448 € 29 415 € 19 618 € 21 352 € 6 619 €
Net margin -4.9% 0.1% 1.5% 2.9% 3.1% 2.2% 2.8% 1.9% 3.7% 1.5%

Revenue and income statement

In 2025, ENTREPRISE ROGNARD ET FILS achieves revenue of 769 k€. Activity remains stable over the period (CAGR: -0.8%). Significant drop of -20% vs 2024. After deducting consumption (375 k€), gross margin stands at 394 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -35 k€, representing -4.5% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -242%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -38 k€ (-4.9% of revenue), which will impact equity.

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

768 861 €

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

393 877 €

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

-34 581 €

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

-36 971 €

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

-37 713 €

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

-4.5%

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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 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory.

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

65.408%

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

36.635%

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

-4.614%

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

-1.873

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

6.5%

Solvency indicators evolution
ENTREPRISE ROGNARD ET FILS

Sector positioning

Debt ratio
65.41 2025
2023
2024
2025
Q1: 4.84
Med: 17.02
Q3: 39.87
Watch +13 pts over 3 years

In 2025, the debt ratio of ENTREPRISE ROGNARD ET FILS (65.41) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
36.63% 2025
2023
2024
2025
Q1: 25.1%
Med: 46.33%
Q3: 62.69%
Average -27 pts over 3 years

In 2025, the financial autonomy of ENTREPRISE ROGNARD ET FILS (36.6%) 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
-1.87 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.52 years
Q3: 1.63 years
Excellent -50 pts over 3 years

In 2025, the repayment capacity of ENTREPRISE ROGNARD ET FILS (-1.87) 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 158.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

158.961

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

-3.791

Liquidity indicators evolution
ENTREPRISE ROGNARD ET FILS

Sector positioning

Liquidity ratio
158.96 2025
2023
2024
2025
Q1: 164.45
Med: 230.78
Q3: 335.49
Watch -9 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE ROGNARD ET FILS (158.96) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-3.79x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.8x
Q3: 4.49x
Watch -51 pts over 3 years

In 2025, the interest coverage of ENTREPRISE ROGNARD ET FILS (-3.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 61 days of revenue, i.e. 130 k€ to permanently finance. Notable WCR improvement over the period (-21%), freeing up cash.

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

130 061 €

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

26 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

43 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

57 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

61 j

WCR and payment terms evolution
ENTREPRISE ROGNARD ET FILS

Positioning of ENTREPRISE ROGNARD ET FILS in its sector

Comparison with sector Travaux d'installation d'eau et de gaz en tous locaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 221 131€ to 309 664€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
221k€ 304k€ 309k€
304 436 € Range: 221 131€ - 309 664€
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'eau et de gaz en tous locaux)

Compare ENTREPRISE ROGNARD ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'eau et de gaz en tous locaux

Frequently asked questions about ENTREPRISE ROGNARD ET FILS

What is the revenue of ENTREPRISE ROGNARD ET FILS ?

The revenue of ENTREPRISE ROGNARD ET FILS in 2025 is 769 k€.

Is ENTREPRISE ROGNARD ET FILS profitable?

ENTREPRISE ROGNARD ET FILS recorded a net loss in 2025.

Where is the headquarters of ENTREPRISE ROGNARD ET FILS ?

The headquarters of ENTREPRISE ROGNARD ET FILS is located in AMBERIEUX-EN-DOMBES (01330), in the department Ain.

Where to find the tax return of ENTREPRISE ROGNARD ET FILS ?

The tax return of ENTREPRISE ROGNARD ET FILS 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 ROGNARD ET FILS operate?

ENTREPRISE ROGNARD ET FILS operates in the sector Travaux d'installation d'eau et de gaz en tous locaux (NAF code 43.22A). See the 'Sector positioning' section above to compare the company with its competitors.