ENTREPRISE ROSATI ET COMPAGNIE : revenue, balance sheet and financial ratios

ENTREPRISE ROSATI ET COMPAGNIE is a French company founded 61 years ago, specialized in the sector Construction d'autres bâtiments. Based in BOURG-SAINT-ANDEOL (07700), this company of category PME shows in 2024 a revenue of 1.4 M€. 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 ROSATI ET COMPAGNIE (SIREN 386520175)
Indicator 2024 2023 2022 2021 2020 2019 2017
Revenue 1 416 099 € 1 275 031 € 1 095 409 € 985 457 € 684 178 € 682 987 € 420 080 €
Net income 42 446 € 41 580 € 25 138 € 89 840 € 62 802 € 88 900 € -71 716 €
EBITDA 117 888 € 100 055 € 68 184 € 148 640 € 67 502 € 91 503 € -95 229 €
Net margin 3.0% 3.3% 2.3% 9.1% 9.2% 13.0% -17.1%

Revenue and income statement

In 2024, ENTREPRISE ROSATI ET COMPAGNIE achieves revenue of 1.4 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +19.0%. Vs 2023, growth of +11% (1.3 M€ -> 1.4 M€). After deducting consumption (442 k€), gross margin stands at 974 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 118 k€, representing 8.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 3.0% 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

1 416 099 €

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

974 366 €

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

117 888 €

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

55 414 €

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

42 446 €

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

8.3%

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 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (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

58.941%

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

53.693%

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

7.541%

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

2.054

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

42.0%

Solvency indicators evolution
ENTREPRISE ROSATI ET COMPAGNIE

Sector positioning

Debt ratio
58.94 2024
2022
2023
2024
Q1: 0.03
Med: 12.73
Q3: 55.62
Average +18 pts over 3 years

In 2024, the debt ratio of ENTREPRISE ROSATI ET COMP... (58.94) 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
53.69% 2024
2022
2023
2024
Q1: 6.61%
Med: 24.84%
Q3: 47.54%
Excellent

In 2024, the financial autonomy of ENTREPRISE ROSATI ET COMP... (53.7%) 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
2.05 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.09 years
Average

In 2024, the repayment capacity of ENTREPRISE ROSATI ET COMP... (2.05) 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 396.65. 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 4.7x. 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

396.653

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

4.704

Liquidity indicators evolution
ENTREPRISE ROSATI ET COMPAGNIE

Sector positioning

Liquidity ratio
396.65 2024
2022
2023
2024
Q1: 127.57
Med: 179.6
Q3: 283.39
Excellent

In 2024, the liquidity ratio of ENTREPRISE ROSATI ET COMP... (396.65) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
4.7x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.65x
Excellent +9 pts over 3 years

In 2024, the interest coverage of ENTREPRISE ROSATI ET COMP... (4.7x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 72 k€ to permanently finance. Over 2017-2024, WCR increased by +1541%, 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

72 094 €

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

12 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

22 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

14 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

18 j

WCR and payment terms evolution
ENTREPRISE ROSATI ET COMPAGNIE

Positioning of ENTREPRISE ROSATI ET COMPAGNIE in its sector

Comparison with sector Construction d'autres bâtiments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ENTREPRISE ROSATI ET COMPAGNIE is estimated at 282 860 € (range 120 714€ - 548 642€). With an EBITDA of 117 888€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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.

Estimated enterprise value 2024
113 transactions
120k€ 282k€ 548k€
282 860 € Range: 120 714€ - 548 642€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
117 888 € × 3.6x
Estimation 430 083 €
162 076€ - 594 807€
Revenue Multiple 30%
1 416 099 € × 0.11x
Estimation 155 822 €
108 441€ - 610 951€
Net Income Multiple 20%
42 446 € × 2.5x
Estimation 105 363 €
35 719€ - 339 768€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction d'autres bâtiments)

Compare ENTREPRISE ROSATI ET COMPAGNIE with other companies in the same sector:

Voir toutes les statistiques du secteur Construction d'autres bâtiments

Frequently asked questions about ENTREPRISE ROSATI ET COMPAGNIE

What is the revenue of ENTREPRISE ROSATI ET COMPAGNIE ?

The revenue of ENTREPRISE ROSATI ET COMPAGNIE in 2024 is 1.4 M€.

Is ENTREPRISE ROSATI ET COMPAGNIE profitable?

Yes, ENTREPRISE ROSATI ET COMPAGNIE generated a net profit of 42 k€ in 2024.

Where is the headquarters of ENTREPRISE ROSATI ET COMPAGNIE ?

The headquarters of ENTREPRISE ROSATI ET COMPAGNIE is located in BOURG-SAINT-ANDEOL (07700), in the department Ardeche.

Where to find the tax return of ENTREPRISE ROSATI ET COMPAGNIE ?

The tax return of ENTREPRISE ROSATI ET COMPAGNIE 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 ROSATI ET COMPAGNIE operate?

ENTREPRISE ROSATI ET COMPAGNIE operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.