ETABLISSEMENTS ROUSSET ET FILS : revenue, balance sheet and financial ratios

ETABLISSEMENTS ROUSSET ET FILS is a French company founded 30 years ago, specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux. Based in PARIS (75020), this company of category PME shows in 2024 a revenue of 979 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 - ETABLISSEMENTS ROUSSET ET FILS (SIREN 403472798)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 979 151 € 978 155 € 986 323 € 869 410 € 794 237 € 854 440 € 893 315 € 975 968 € 915 275 €
Net income 2 050 € 1 540 € 1 016 € 1 243 € 3 245 € 2 301 € 5 249 € 39 401 € 7 852 €
EBITDA 6 716 € -2 227 € 25 249 € 7 002 € 6 637 € 7 812 € 5 651 € 41 379 € 9 838 €
Net margin 0.2% 0.2% 0.1% 0.1% 0.4% 0.3% 0.6% 4.0% 0.9%

Revenue and income statement

In 2024, ETABLISSEMENTS ROUSSET ET FILS achieves revenue of 979 k€. Revenue is growing positively over 9 years (CAGR: +0.8%). Vs 2023: +0%. After deducting consumption (268 k€), gross margin stands at 711 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 0.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

979 151 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

711 007 €

EBITDA (2024) ?
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

6 716 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 681 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 050 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.7%

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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 43%. 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 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.018%

Financial autonomy (2024) ?
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

42.873%

Cash flow / Revenue (2024) ?
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

1.0%

Repayment capacity (2024) ?
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

2.043

Asset age ratio (2024) ?
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

4.3%

Solvency indicators evolution
ETABLISSEMENTS ROUSSET ET FILS

Sector positioning

Debt ratio
9.02 2024
2022
2023
2024
Q1: 1.98
Med: 14.74
Q3: 43.33
Good -11 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS ROUSSET ET... (9.02) 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
42.87% 2024
2022
2023
2024
Q1: 11.67%
Med: 37.82%
Q3: 58.38%
Good

In 2024, the financial autonomy of ETABLISSEMENTS ROUSSET ET... (42.9%) 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
2.04 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.07 years
Q3: 1.06 years
Watch

In 2024, the repayment capacity of ETABLISSEMENTS ROUSSET ET... (2.04) 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 161.29. 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 27.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

161.295

Interest coverage (2024) ?
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

27.204

Liquidity indicators evolution
ETABLISSEMENTS ROUSSET ET FILS

Sector positioning

Liquidity ratio
161.29 2024
2022
2023
2024
Q1: 156.36
Med: 226.44
Q3: 343.82
Average

In 2024, the liquidity ratio of ETABLISSEMENTS ROUSSET ET... (161.29) 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
27.2x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.01x
Excellent

In 2024, the interest coverage of ETABLISSEMENTS ROUSSET ET... (27.2x) 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: 107 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 98 days. The company must finance 9 days of gap between collections and payments. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 102 days of revenue, i.e. 278 k€ to permanently finance. Over 2016-2024, WCR increased by +186%, requiring additional financing.

Operating WCR (2024) ?
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

277 775 €

Customer credit (2024) ?
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

107 j

Supplier credit (2024) ?
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

98 j

Inventory turnover (2024) ?
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

23 j

WCR in days of revenue (2024) ?
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

102 j

WCR and payment terms evolution
ETABLISSEMENTS ROUSSET ET FILS

Positioning of ETABLISSEMENTS ROUSSET ET FILS 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 (28 transactions). This range of 34 803€ to 63 428€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
34k€ 52k€ 63k€
52 221 € Range: 34 803€ - 63 428€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 ETABLISSEMENTS ROUSSET ET FILS 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 ETABLISSEMENTS ROUSSET ET FILS

What is the revenue of ETABLISSEMENTS ROUSSET ET FILS ?

The revenue of ETABLISSEMENTS ROUSSET ET FILS in 2024 is 979 k€.

Is ETABLISSEMENTS ROUSSET ET FILS profitable?

Yes, ETABLISSEMENTS ROUSSET ET FILS generated a net profit of 2 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS ROUSSET ET FILS ?

The headquarters of ETABLISSEMENTS ROUSSET ET FILS is located in PARIS (75020), in the department Paris.

Where to find the tax return of ETABLISSEMENTS ROUSSET ET FILS ?

The tax return of ETABLISSEMENTS ROUSSET 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 ROUSSET ET FILS operate?

ETABLISSEMENTS ROUSSET ET FILS 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.