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

ENTREPRISE ROUMEAS ET FILS is a French company founded 63 years ago, specialized in the sector Activités des sièges sociaux. Based in LAUDUN L'ARDOISE (30290), this company of category PME shows in 2025 a revenue of 502 k€. 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 ROUMEAS ET FILS (SIREN 630200087)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 502 160 € 1 449 701 € 1 661 035 € 1 809 886 € 1 872 957 € 1 878 658 € 2 088 220 € 2 032 735 € 1 917 967 € 1 970 920 €
Net income -39 005 € -170 639 € 205 324 € 70 260 € 156 053 € 26 158 € 173 742 € 145 503 € 292 323 € 98 041 €
EBITDA -148 531 € -116 485 € -923 € 150 022 € 162 527 € 76 054 € 202 516 € 246 373 € -34 840 € 232 007 €
Net margin -7.8% -11.8% 12.4% 3.9% 8.3% 1.4% 8.3% 7.2% 15.2% 5.0%

Revenue and income statement

In 2025, ENTREPRISE ROUMEAS ET FILS achieves revenue of 502 k€. Revenue is declining over the period 2016-2025 (CAGR: -14.1%). Significant drop of -65% vs 2024. After deducting consumption (164 €), gross margin stands at 502 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -149 k€, representing -29.6% of revenue. Warning negative scissor effect: despite revenue change (-65%), EBITDA varies by -28%, reducing margin by 21.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -39 k€ (-7.8% 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

502 160 €

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

501 996 €

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

-148 531 €

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

-172 278 €

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

-39 005 €

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

-29.6%

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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 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 95%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

3.555%

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

94.696%

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

11.644%

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

1.643

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

22.2%

Solvency indicators evolution
ENTREPRISE ROUMEAS ET FILS

Sector positioning

Debt ratio
3.56 2025
2023
2024
2025
Q1: 0.09
Med: 12.76
Q3: 78.81
Good

In 2025, the debt ratio of ENTREPRISE ROUMEAS ET FILS (3.56) 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
94.7% 2025
2023
2024
2025
Q1: 14.02%
Med: 56.52%
Q3: 88.87%
Excellent

In 2025, the financial autonomy of ENTREPRISE ROUMEAS ET FILS (94.7%) 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
1.64 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.28 years
Q3: 3.38 years
Average +8 pts over 3 years

In 2025, the repayment capacity of ENTREPRISE ROUMEAS ET FILS (1.64) 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 986.01. 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

986.009

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

-8.142

Liquidity indicators evolution
ENTREPRISE ROUMEAS ET FILS

Sector positioning

Liquidity ratio
986.01 2025
2023
2024
2025
Q1: 131.38
Med: 522.59
Q3: 2610.36
Good +23 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE ROUMEAS ET FILS (986.01) 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
-8.14x 2025
2023
2024
2025
Q1: -43.56x
Med: 0.0x
Q3: 1.96x
Average +20 pts over 3 years

In 2025, the interest coverage of ENTREPRISE ROUMEAS ET FILS (-8.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 107 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The gap of 70 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1840 days of revenue, i.e. 2.6 M€ to permanently finance. Over 2016-2025, WCR increased by +357%, requiring additional financing.

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

2 567 248 €

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

107 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

37 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

0 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

1840 j

WCR and payment terms evolution
ENTREPRISE ROUMEAS ET FILS

Positioning of ENTREPRISE ROUMEAS ET FILS in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of ENTREPRISE ROUMEAS ET FILS is estimated at 316 775 € (range 131 753€ - 358 056€). The price/revenue ratio is 0.63x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
54 tx
131k€ 316k€ 358k€
316 775 € Range: 131 753€ - 358 056€
NAF 5 année 2025

Valuation method used

Revenue Multiple
502 160 € × 0.63x = 316 775 €
Range: 131 754€ - 358 057€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sièges sociaux)

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

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about ENTREPRISE ROUMEAS ET FILS

What is the revenue of ENTREPRISE ROUMEAS ET FILS ?

The revenue of ENTREPRISE ROUMEAS ET FILS in 2025 is 502 k€.

Is ENTREPRISE ROUMEAS ET FILS profitable?

ENTREPRISE ROUMEAS ET FILS recorded a net loss in 2025.

Where is the headquarters of ENTREPRISE ROUMEAS ET FILS ?

The headquarters of ENTREPRISE ROUMEAS ET FILS is located in LAUDUN L'ARDOISE (30290), in the department Gard.

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

The tax return of ENTREPRISE ROUMEAS 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 ROUMEAS ET FILS operate?

ENTREPRISE ROUMEAS ET FILS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.