ETABLISSEMENT ROUSSELLE PASCAL : revenue, balance sheet and financial ratios

ETABLISSEMENT ROUSSELLE PASCAL is a French company founded 24 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in VOULPAIX (02140), this company of category PME shows in 2025 a revenue of 243 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ETABLISSEMENT ROUSSELLE PASCAL (SIREN 437555865)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 242 839 € 259 530 € 252 236 € 230 343 € 209 675 € 222 224 € 221 417 € 249 927 € 269 960 € 237 285 €
Net income 11 705 € 16 844 € 20 499 € 4 981 € 15 126 € 17 263 € 16 210 € 17 773 € 22 674 € 22 634 €
EBITDA 21 033 € 25 028 € 31 319 € 20 280 € 24 520 € 31 631 € 30 552 € 28 269 € 35 171 € 35 825 €
Net margin 4.8% 6.5% 8.1% 2.2% 7.2% 7.8% 7.3% 7.1% 8.4% 9.5%

Revenue and income statement

In 2025, ETABLISSEMENT ROUSSELLE PASCAL achieves revenue of 243 k€. Revenue is growing positively over 10 years (CAGR: +0.3%). Slight decline of -6% vs 2024. After deducting consumption (37 k€), gross margin stands at 206 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 8.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

242 839 €

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

205 917 €

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

21 033 €

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

13 043 €

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

11 705 €

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

8.7%

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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 -13%. 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 -8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 8.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

-12.598%

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

-7.572%

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

8.104%

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

0.0

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

5.7%

Solvency indicators evolution
ETABLISSEMENT ROUSSELLE PASCAL

Sector positioning

Debt ratio
-12.6 2025
2023
2024
2025
Q1: 5.66
Med: 17.56
Q3: 43.41
Excellent

In 2025, the debt ratio of ETABLISSEMENT ROUSSELLE P... (-12.60) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-7.57% 2025
2023
2024
2025
Q1: 30.26%
Med: 50.96%
Q3: 65.38%
Watch

In 2025, the financial autonomy of ETABLISSEMENT ROUSSELLE P... (-7.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.01 years
Med: 0.41 years
Q3: 1.61 years
Excellent -6 pts over 3 years

In 2025, the repayment capacity of ETABLISSEMENT ROUSSELLE P... (0.00) 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 215.93. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

215.925

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

0.005

Liquidity indicators evolution
ETABLISSEMENT ROUSSELLE PASCAL

Sector positioning

Liquidity ratio
215.93 2025
2023
2024
2025
Q1: 184.78
Med: 260.76
Q3: 377.5
Average

In 2025, the liquidity ratio of ETABLISSEMENT ROUSSELLE P... (215.93) 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
0.01x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.13x
Q3: 5.33x
Average -12 pts over 3 years

In 2025, the interest coverage of ETABLISSEMENT ROUSSELLE P... (0.0x) 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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 15 days of revenue, i.e. 10 k€ to permanently finance. Over 2016-2025, WCR increased by +126%, 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

10 124 €

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

67 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

46 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

12 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

15 j

WCR and payment terms evolution
ETABLISSEMENT ROUSSELLE PASCAL

Positioning of ETABLISSEMENT ROUSSELLE PASCAL in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of ETABLISSEMENT ROUSSELLE PASCAL is estimated at 33 425 € (range 19 902€ - 95 951€). With an EBITDA of 21 033€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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
104 transactions
19k€ 33k€ 95k€
33 425 € Range: 19 902€ - 95 951€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
21 033 € × 1.0x
Estimation 21 628 €
14 929€ - 70 755€
Revenue Multiple 30%
242 839 € × 0.27x
Estimation 65 300 €
34 821€ - 165 847€
Net Income Multiple 20%
11 705 € × 1.3x
Estimation 15 106 €
9 956€ - 54 100€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare ETABLISSEMENT ROUSSELLE PASCAL with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about ETABLISSEMENT ROUSSELLE PASCAL

What is the revenue of ETABLISSEMENT ROUSSELLE PASCAL ?

The revenue of ETABLISSEMENT ROUSSELLE PASCAL in 2025 is 243 k€.

Is ETABLISSEMENT ROUSSELLE PASCAL profitable?

Yes, ETABLISSEMENT ROUSSELLE PASCAL generated a net profit of 12 k€ in 2025.

Where is the headquarters of ETABLISSEMENT ROUSSELLE PASCAL ?

The headquarters of ETABLISSEMENT ROUSSELLE PASCAL is located in VOULPAIX (02140), in the department Aisne.

Where to find the tax return of ETABLISSEMENT ROUSSELLE PASCAL ?

The tax return of ETABLISSEMENT ROUSSELLE PASCAL 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 ROUSSELLE PASCAL operate?

ETABLISSEMENT ROUSSELLE PASCAL operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.