ETABLISSEMENTS GASTON ROZE ET FILS : revenue, balance sheet and financial ratios

ETABLISSEMENTS GASTON ROZE ET FILS is a French company founded 68 years ago, specialized in the sector Fabrication d'autres articles métalliques. Based in GESPUNSART (08700), this company of category PME shows in 2016 a revenue of 4.4 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 - ETABLISSEMENTS GASTON ROZE ET FILS (SIREN 785820465)
Indicator 2016 2015 2014 2013
Revenue 4 351 595 € 5 042 935 € 5 843 658 € 5 377 266 €
Net income 26 283 € 298 109 € 320 671 € 379 727 €
EBITDA 324 660 € 482 605 € 584 370 € 598 450 €
Net margin 0.6% 5.9% 5.5% 7.1%

Revenue and income statement

In 2016, ETABLISSEMENTS GASTON ROZE ET FILS achieves revenue of 4.4 M€. Revenue is declining over the period 2013-2016 (CAGR: -6.8%). Significant drop of -14% vs 2015. After deducting consumption (2.0 M€), gross margin stands at 2.4 M€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 325 k€, representing 7.5% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -33%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 351 595 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 363 854 €

EBITDA (2016) ?
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

324 660 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

32 050 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

26 283 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.5%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

31.66%

Financial autonomy (2016) ?
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

62.869%

Cash flow / Revenue (2016) ?
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

7.087%

Repayment capacity (2016) ?
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

2.125

Asset age ratio (2016) ?
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

30.1%

Solvency indicators evolution
ETABLISSEMENTS GASTON ROZE ET FILS

Sector positioning

Debt ratio
31.66 2016
2014
2015
2016
Q1: 1.24
Med: 14.52
Q3: 48.05
Average +37 pts over 3 years

In 2016, the debt ratio of ETABLISSEMENTS GASTON ROZ... (31.66) 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
62.87% 2016
2014
2015
2016
Q1: 21.46%
Med: 45.3%
Q3: 64.42%
Good -5 pts over 3 years

In 2016, the financial autonomy of ETABLISSEMENTS GASTON ROZ... (62.9%) 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
2.12 years 2016
2014
2015
2016
Q1: 0.0 years
Med: 0.24 years
Q3: 1.6 years
Average +24 pts over 3 years

In 2016, the repayment capacity of ETABLISSEMENTS GASTON ROZ... (2.12) 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 507.75. 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 4.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2016) ?
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

507.753

Interest coverage (2016) ?
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

4.374

Liquidity indicators evolution
ETABLISSEMENTS GASTON ROZE ET FILS

Sector positioning

Liquidity ratio
507.75 2016
2014
2015
2016
Q1: 155.71
Med: 221.92
Q3: 321.02
Excellent +5 pts over 3 years

In 2016, the liquidity ratio of ETABLISSEMENTS GASTON ROZ... (507.75) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
4.37x 2016
2014
2015
2016
Q1: 0.0x
Med: 0.73x
Q3: 4.56x
Good

In 2016, the interest coverage of ETABLISSEMENTS GASTON ROZ... (4.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The company must finance 30 days of gap between collections and payments. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 181 days of revenue, i.e. 2.2 M€ to permanently finance.

Operating WCR (2016) ?
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

2 190 158 €

Customer credit (2016) ?
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

66 j

Supplier credit (2016) ?
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

36 j

Inventory turnover (2016) ?
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

50 j

WCR in days of revenue (2016) ?
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

181 j

WCR and payment terms evolution
ETABLISSEMENTS GASTON ROZE ET FILS

Positioning of ETABLISSEMENTS GASTON ROZE ET FILS in its sector

Comparison with sector Fabrication d'autres articles métalliques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 229 867€ to 981 538€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2016
Indicative
229k€ 366k€ 981k€
366 501 € Range: 229 867€ - 981 538€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fabrication d'autres articles métalliques)

Compare ETABLISSEMENTS GASTON ROZE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres articles métalliques

Frequently asked questions about ETABLISSEMENTS GASTON ROZE ET FILS

What is the revenue of ETABLISSEMENTS GASTON ROZE ET FILS ?

The revenue of ETABLISSEMENTS GASTON ROZE ET FILS in 2016 is 4.4 M€.

Is ETABLISSEMENTS GASTON ROZE ET FILS profitable?

Yes, ETABLISSEMENTS GASTON ROZE ET FILS generated a net profit of 26 k€ in 2016.

Where is the headquarters of ETABLISSEMENTS GASTON ROZE ET FILS ?

The headquarters of ETABLISSEMENTS GASTON ROZE ET FILS is located in GESPUNSART (08700), in the department Ardennes.

Where to find the tax return of ETABLISSEMENTS GASTON ROZE ET FILS ?

The tax return of ETABLISSEMENTS GASTON ROZE 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 ETABLISSEMENTS GASTON ROZE ET FILS operate?

ETABLISSEMENTS GASTON ROZE ET FILS operates in the sector Fabrication d'autres articles métalliques (NAF code 25.99B). See the 'Sector positioning' section above to compare the company with its competitors.