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ENTREPRISE ROUSSEAU : revenue, balance sheet and financial ratios

ENTREPRISE ROUSSEAU is a French company founded 62 years ago, specialized in the sector Transports routiers de fret interurbains. Based in LES SABLES D'OLONNE (85100), this company of category PME shows in 2014 a revenue of 4.2 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 ROUSSEAU (SIREN 304688393)
Indicator 2014
Revenue 4 227 866 €
Net income -130 170 €
EBITDA 849 037 €
Net margin -3.1%

Revenue and income statement

In 2014, ENTREPRISE ROUSSEAU achieves revenue of 4.2 M€. After deducting consumption (182 k€), gross margin stands at 4.0 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 849 k€, representing 20.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -130 k€ (-3.1% of revenue), which will impact equity.

Revenue (2014) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 227 866 €

Gross margin (2014) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 046 031 €

EBITDA (2014) ?
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

849 037 €

EBIT (2014) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-180 566 €

Net income (2014) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-130 170 €

EBITDA margin (2014) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.1%

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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 93%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.9% 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 (2014) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

92.685%

Financial autonomy (2014) ?
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

23.857%

Cash flow / Revenue (2014) ?
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

18.917%

Repayment capacity (2014) ?
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

1.775

Asset age ratio (2014) ?
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

38.9%

Solvency indicators evolution
ENTREPRISE ROUSSEAU

Sector positioning

Debt ratio
92.69 2014
2014
Q1: 0.0
Med: 18.31
Q3: 72.72
Watch

In 2014, the debt ratio of ENTREPRISE ROUSSEAU (92.69) 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
23.86% 2014
2014
Q1: 6.19%
Med: 22.91%
Q3: 42.37%
Good

In 2014, the financial autonomy of ENTREPRISE ROUSSEAU (23.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.77 years 2014
2014
Q1: 0.0 years
Med: 0.0 years
Q3: 1.16 years
Watch

In 2014, the repayment capacity of ENTREPRISE ROUSSEAU (1.77) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 51.27. 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 9.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2014) ?
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

51.267

Interest coverage (2014) ?
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

9.212

Liquidity indicators evolution
ENTREPRISE ROUSSEAU

Sector positioning

Liquidity ratio
51.27 2014
2014
Q1: 99.15
Med: 136.25
Q3: 204.35
Watch

In 2014, the liquidity ratio of ENTREPRISE ROUSSEAU (51.27) 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
9.21x 2014
2014
Q1: 0.0x
Med: 0.13x
Q3: 3.44x
Excellent

In 2014, the interest coverage of ENTREPRISE ROUSSEAU (9.2x) 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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-132 days): operations structurally generate cash.

Operating WCR (2014) ?
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

-1 552 768 €

Customer credit (2014) ?
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

75 j

Supplier credit (2014) ?
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

74 j

Inventory turnover (2014) ?
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

9 j

WCR in days of revenue (2014) ?
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

-132 j

WCR and payment terms evolution
ENTREPRISE ROUSSEAU

Positioning of ENTREPRISE ROUSSEAU in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 511 transactions of similar company sales (all years), the value of ENTREPRISE ROUSSEAU is estimated at 1 002 764 € (range 529 037€ - 3 270 320€). With an EBITDA of 849 037€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.16x (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 2014
511 transactions
529k€ 1002k€ 3270k€
1 002 764 € Range: 529 037€ - 3 270 320€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
849 037 € × 1.4x
Estimation 1 186 469 €
585 372€ - 4 445 063€
Revenue Multiple 30%
4 227 866 € × 0.16x
Estimation 696 591 €
435 146€ - 1 312 418€
How is this estimate calculated?

This estimate is based on the analysis of 511 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 (Transports routiers de fret interurbains)

Compare ENTREPRISE ROUSSEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about ENTREPRISE ROUSSEAU

What is the revenue of ENTREPRISE ROUSSEAU ?

The revenue of ENTREPRISE ROUSSEAU in 2014 is 4.2 M€.

Is ENTREPRISE ROUSSEAU profitable?

ENTREPRISE ROUSSEAU recorded a net loss in 2014.

Where is the headquarters of ENTREPRISE ROUSSEAU ?

The headquarters of ENTREPRISE ROUSSEAU is located in LES SABLES D'OLONNE (85100), in the department Vendee.

Where to find the tax return of ENTREPRISE ROUSSEAU ?

The tax return of ENTREPRISE ROUSSEAU 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 ROUSSEAU operate?

ENTREPRISE ROUSSEAU operates in the sector Transports routiers de fret interurbains (NAF code 49.41A). See the 'Sector positioning' section above to compare the company with its competitors.