ETABLISSEMENTS LE ROLLAND : revenue, balance sheet and financial ratios

ETABLISSEMENTS LE ROLLAND is a French company founded 61 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in PLOUISY (22200), this company of category PME shows in 2019 a revenue of 2.2 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 - ETABLISSEMENTS LE ROLLAND (SIREN 437250020)
Indicator 2019 2017 2016
Revenue 2 178 683 € 1 788 729 € 1 569 911 €
Net income 91 936 € 70 199 € 1 009 €
EBITDA 127 796 € 66 377 € 5 373 €
Net margin 4.2% 3.9% 0.1%

Revenue and income statement

In 2019, ETABLISSEMENTS LE ROLLAND achieves revenue of 2.2 M€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +11.5%. Vs 2017, growth of +22% (1.8 M€ -> 2.2 M€). After deducting consumption (859 k€), gross margin stands at 1.3 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 128 k€, representing 5.9% of revenue. Positive scissor effect: EBITDA margin improves by +2.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 92 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 178 683 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 319 932 €

EBITDA (2019) ?
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

127 796 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

128 928 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

91 936 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 9%. 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 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.983%

Financial autonomy (2019) ?
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

36.345%

Cash flow / Revenue (2019) ?
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

4.169%

Repayment capacity (2019) ?
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

0.395

Asset age ratio (2019) ?
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

32.7%

Solvency indicators evolution
ETABLISSEMENTS LE ROLLAND

Sector positioning

Debt ratio
8.98 2019
2016
2017
2019
Q1: 1.74
Med: 14.46
Q3: 48.51
Good -22 pts over 3 years

In 2019, the debt ratio of ETABLISSEMENTS LE ROLLAND (8.98) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
36.34% 2019
2016
2017
2019
Q1: 17.6%
Med: 39.79%
Q3: 57.85%
Average

In 2019, the financial autonomy of ETABLISSEMENTS LE ROLLAND (36.3%) 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
0.4 years 2019
2016
2017
2019
Q1: 0.0 years
Med: 0.19 years
Q3: 1.24 years
Average -20 pts over 3 years

In 2019, the repayment capacity of ETABLISSEMENTS LE ROLLAND (0.40) 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 150.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

150.879

Interest coverage (2019) ?
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

0.0

Liquidity indicators evolution
ETABLISSEMENTS LE ROLLAND

Sector positioning

Liquidity ratio
150.88 2019
2016
2017
2019
Q1: 142.97
Med: 199.43
Q3: 291.38
Average

In 2019, the liquidity ratio of ETABLISSEMENTS LE ROLLAND (150.88) 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
0.0x 2019
2016
2017
2019
Q1: 0.0x
Med: 0.4x
Q3: 2.99x
Average -50 pts over 3 years

In 2019, the interest coverage of ETABLISSEMENTS LE ROLLAND (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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 102 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 97 days of revenue, i.e. 585 k€ to permanently finance. Over 2016-2019, WCR increased by +75%, requiring additional financing.

Operating WCR (2019) ?
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

584 976 €

Customer credit (2019) ?
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

37 j

Supplier credit (2019) ?
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

61 j

Inventory turnover (2019) ?
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

102 j

WCR in days of revenue (2019) ?
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

97 j

WCR and payment terms evolution
ETABLISSEMENTS LE ROLLAND

Positioning of ETABLISSEMENTS LE ROLLAND in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 249 039€ to 903 965€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
249k€ 453k€ 903k€
453 127 € Range: 249 039€ - 903 965€
NAF 5 année 2019

Valuation evolution

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 (Travaux de menuiserie métallique et serrurerie)

Compare ETABLISSEMENTS LE ROLLAND with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about ETABLISSEMENTS LE ROLLAND

What is the revenue of ETABLISSEMENTS LE ROLLAND ?

The revenue of ETABLISSEMENTS LE ROLLAND in 2019 is 2.2 M€.

Is ETABLISSEMENTS LE ROLLAND profitable?

Yes, ETABLISSEMENTS LE ROLLAND generated a net profit of 92 k€ in 2019.

Where is the headquarters of ETABLISSEMENTS LE ROLLAND ?

The headquarters of ETABLISSEMENTS LE ROLLAND is located in PLOUISY (22200), in the department Cotes-d'Armor.

Where to find the tax return of ETABLISSEMENTS LE ROLLAND ?

The tax return of ETABLISSEMENTS LE ROLLAND 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 LE ROLLAND operate?

ETABLISSEMENTS LE ROLLAND operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.