ENTREPRISE ROUSSEAU : revenue, balance sheet and financial ratios

ENTREPRISE ROUSSEAU is a French company founded 36 years ago, specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux. Based in LYS-HAUT-LAYON (49310), this company of category PME shows in 2025 a revenue of 894 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 ROUSSEAU (SIREN 377860655)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 894 028 € 849 291 € 894 023 € 886 234 € N/C N/C N/C N/C N/C
Net income -9 779 € -13 383 € 17 957 € 19 982 € 34 962 € 3 812 € 9 117 € 925 € 17 336 €
EBITDA 2 700 € -13 487 € 21 752 € 2 661 € N/C N/C N/C N/C N/C
Net margin -1.1% -1.6% 2.0% 2.3% N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, ENTREPRISE ROUSSEAU achieves revenue of 894 k€. Revenue is growing positively over 9 years (CAGR: +0.3%). Vs 2024: +5%. After deducting consumption (375 k€), gross margin stands at 519 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 0.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -10 k€ (-1.1% 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

894 028 €

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

518 924 €

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

2 700 €

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

-8 582 €

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

-9 779 €

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

0.3%

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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 18%. 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 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 19.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

17.806%

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

39.124%

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

0.194%

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

19.529

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

12.3%

Solvency indicators evolution
ENTREPRISE ROUSSEAU

Sector positioning

Debt ratio
17.81 2025
2023
2024
2025
Q1: 4.84
Med: 17.02
Q3: 39.87
Average +18 pts over 3 years

In 2025, the debt ratio of ENTREPRISE ROUSSEAU (17.81) 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
39.12% 2025
2023
2024
2025
Q1: 25.1%
Med: 46.33%
Q3: 62.69%
Average -19 pts over 3 years

In 2025, the financial autonomy of ENTREPRISE ROUSSEAU (39.1%) 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
19.53 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.52 years
Q3: 1.63 years
Watch +13 pts over 3 years

In 2025, the repayment capacity of ENTREPRISE ROUSSEAU (19.53) 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 167.44. 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 44.3x. Operating income very largely covers interest expenses: high safety margin.

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

167.438

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

44.333

Liquidity indicators evolution
ENTREPRISE ROUSSEAU

Sector positioning

Liquidity ratio
167.44 2025
2023
2024
2025
Q1: 164.45
Med: 230.78
Q3: 335.49
Average -7 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE ROUSSEAU (167.44) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
44.33x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.8x
Q3: 4.49x
Excellent +16 pts over 3 years

In 2025, the interest coverage of ENTREPRISE ROUSSEAU (44.3x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 71 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 63 days of revenue, i.e. 156 k€ to permanently finance.

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

156 321 €

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

48 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

42 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

71 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

63 j

WCR and payment terms evolution
ENTREPRISE ROUSSEAU

Positioning of ENTREPRISE ROUSSEAU 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 97 207€ to 139 132€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
97k€ 136k€ 139k€
136 852 € Range: 97 207€ - 139 132€
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 ROUSSEAU 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 ROUSSEAU

What is the revenue of ENTREPRISE ROUSSEAU ?

The revenue of ENTREPRISE ROUSSEAU in 2025 is 894 k€.

Is ENTREPRISE ROUSSEAU profitable?

ENTREPRISE ROUSSEAU recorded a net loss in 2025.

Where is the headquarters of ENTREPRISE ROUSSEAU ?

The headquarters of ENTREPRISE ROUSSEAU is located in LYS-HAUT-LAYON (49310), in the department Maine-et-Loire.

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 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.