ETABLISSEMENT LE ROCH : revenue, balance sheet and financial ratios

ETABLISSEMENT LE ROCH is a French company founded 31 years ago, specialized in the sector Commerce et réparation de motocycles. Based in LES SABLES D'OLONNE (85100), this company of category PME shows in 2025 a revenue of 2.0 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 - ETABLISSEMENT LE ROCH (SIREN 401131404)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 989 226 € 2 501 609 € N/C N/C N/C N/C 1 763 759 € 1 705 848 € 1 471 440 €
Net income -150 169 € -37 922 € 32 728 € 157 139 € 39 812 € 32 215 € 73 415 € 76 378 € 42 741 €
EBITDA -134 767 € -34 778 € N/C N/C N/C N/C 102 023 € 106 840 € 57 755 €
Net margin -7.5% -1.5% N/C N/C N/C N/C 4.2% 4.5% 2.9%

Revenue and income statement

In 2025, ETABLISSEMENT LE ROCH achieves revenue of 2.0 M€. Revenue is growing positively over 9 years (CAGR: +3.8%). Significant drop of -20% vs 2024. After deducting consumption (1.5 M€), gross margin stands at 481 k€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -135 k€, representing -6.8% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -288%, reducing margin by 5.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -150 k€ (-7.5% 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

1 989 226 €

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

481 258 €

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

-134 767 €

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

-143 414 €

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

-150 169 €

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

-6.8%

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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

45.96%

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

40.014%

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

-7.121%

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

-1.827

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

13.9%

Solvency indicators evolution
ETABLISSEMENT LE ROCH

Sector positioning

Debt ratio
45.96 2025
2023
2024
2025
Q1: 6.46
Med: 26.62
Q3: 81.83
Average +12 pts over 3 years

In 2025, the debt ratio of ETABLISSEMENT LE ROCH (45.96) 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
40.01% 2025
2023
2024
2025
Q1: 24.52%
Med: 46.26%
Q3: 63.99%
Average -19 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENT LE ROCH (40.0%) 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
-1.83 years 2025
2024
2025
Q1: 0.0 years
Med: 0.49 years
Q3: 4.39 years
Excellent

In 2025, the repayment capacity of ETABLISSEMENT LE ROCH (-1.83) 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 194.88. 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

194.88

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

-7.983

Liquidity indicators evolution
ETABLISSEMENT LE ROCH

Sector positioning

Liquidity ratio
194.88 2025
2023
2024
2025
Q1: 179.0
Med: 238.48
Q3: 385.79
Average -19 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENT LE ROCH (194.88) 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
-7.98x 2025
2024
2025
Q1: 0.0x
Med: 1.47x
Q3: 8.09x
Watch

In 2025, the interest coverage of ETABLISSEMENT LE ROCH (-8.0x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Excellent situation: suppliers finance 71 days of the operating cycle (retail model). Inventory turnover is 130 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 113 days of revenue, i.e. 623 k€ to permanently finance. Over 2017-2025, WCR increased by +29%, 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

622 906 €

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

3 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

74 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

130 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

113 j

WCR and payment terms evolution
ETABLISSEMENT LE ROCH

Positioning of ETABLISSEMENT LE ROCH in its sector

Comparison with sector Commerce et réparation de motocycles

Valuation estimate

Based on 137 transactions of similar company sales (all years), the value of ETABLISSEMENT LE ROCH is estimated at 338 730 € (range 194 819€ - 531 733€). The price/revenue ratio is 0.17x (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 2025
137 transactions
194k€ 338k€ 531k€
338 730 € Range: 194 819€ - 531 733€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 989 226 € × 0.17x = 338 730 €
Range: 194 820€ - 531 733€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 137 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 (Commerce et réparation de motocycles)

Compare ETABLISSEMENT LE ROCH with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce et réparation de motocycles

Frequently asked questions about ETABLISSEMENT LE ROCH

What is the revenue of ETABLISSEMENT LE ROCH ?

The revenue of ETABLISSEMENT LE ROCH in 2025 is 2.0 M€.

Is ETABLISSEMENT LE ROCH profitable?

ETABLISSEMENT LE ROCH recorded a net loss in 2025.

Where is the headquarters of ETABLISSEMENT LE ROCH ?

The headquarters of ETABLISSEMENT LE ROCH is located in LES SABLES D'OLONNE (85100), in the department Vendee.

Where to find the tax return of ETABLISSEMENT LE ROCH ?

The tax return of ETABLISSEMENT LE ROCH 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 ETABLISSEMENT LE ROCH operate?

ETABLISSEMENT LE ROCH operates in the sector Commerce et réparation de motocycles (NAF code 45.40Z). See the 'Sector positioning' section above to compare the company with its competitors.