J M RESCOUSSIER EXPERTISES : revenue, balance sheet and financial ratios

J M RESCOUSSIER EXPERTISES is a French company founded 15 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in ROQUEFORT-LA-BEDOULE (13830), this company of category PME shows in 2024 a revenue of 45 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 - J M RESCOUSSIER EXPERTISES (SIREN 532217122)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 44 875 € 65 820 € 98 764 € 93 128 € 121 359 € 86 311 € 119 530 € 91 688 €
Net income 23 177 € 35 758 € 50 705 € 38 382 € 27 740 € 33 864 € 31 490 € 32 250 €
EBITDA 31 184 € 43 965 € 64 872 € 49 036 € 32 943 € 41 444 € 38 271 € 38 322 €
Net margin 51.6% 54.3% 51.3% 41.2% 22.9% 39.2% 26.3% 35.2%

Revenue and income statement

In 2024, J M RESCOUSSIER EXPERTISES achieves revenue of 45 k€. Revenue is declining over the period 2016-2024 (CAGR: -8.5%). Significant drop of -32% vs 2023. After deducting consumption (0 €), gross margin stands at 45 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 69.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 51.6% 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

44 875 €

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

44 875 €

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

31 184 €

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

28 089 €

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

23 177 €

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

69.5%

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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 168%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 58.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

167.568%

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

33.7%

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

58.547%

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

6.34

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

87.4%

Solvency indicators evolution
J M RESCOUSSIER EXPERTISES

Sector positioning

Debt ratio
167.57 2024
2021
2023
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Average

In 2024, the debt ratio of J M RESCOUSSIER EXPERTISES (167.57) 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
33.7% 2024
2021
2023
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Good +9 pts over 3 years

In 2024, the financial autonomy of J M RESCOUSSIER EXPERTISES (33.7%) 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
6.34 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.43 years
Watch

In 2024, the repayment capacity of J M RESCOUSSIER EXPERTISES (6.34) 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 903.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

903.404

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

0.0

Liquidity indicators evolution
J M RESCOUSSIER EXPERTISES

Sector positioning

Liquidity ratio
903.4 2024
2021
2023
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Excellent

In 2024, the liquidity ratio of J M RESCOUSSIER EXPERTISES (903.40) 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
0.0x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Average

In 2024, the interest coverage of J M RESCOUSSIER EXPERTISES (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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 192 days. Excellent situation: suppliers finance 118 days of the operating cycle (retail model). Inventory turnover is 201 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 316 days of revenue, i.e. 39 k€ to permanently finance. Over 2016-2024, WCR increased by +1387%, 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

39 365 €

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

74 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

192 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

201 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

316 j

WCR and payment terms evolution
J M RESCOUSSIER EXPERTISES

Positioning of J M RESCOUSSIER EXPERTISES in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of J M RESCOUSSIER EXPERTISES is estimated at 81 406 € (range 19 595€ - 134 674€). With an EBITDA of 31 184€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
98 tx
19k€ 81k€ 134k€
81 406 € Range: 19 595€ - 134 674€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
31 184 € × 3.5x
Estimation 108 029 €
26 918€ - 177 100€
Revenue Multiple 30%
44 875 € × 0.36x
Estimation 16 311 €
5 356€ - 27 600€
Net Income Multiple 20%
23 177 € × 4.9x
Estimation 112 491 €
22 649€ - 189 225€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)

Compare J M RESCOUSSIER EXPERTISES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about J M RESCOUSSIER EXPERTISES

What is the revenue of J M RESCOUSSIER EXPERTISES ?

The revenue of J M RESCOUSSIER EXPERTISES in 2024 is 45 k€.

Is J M RESCOUSSIER EXPERTISES profitable?

Yes, J M RESCOUSSIER EXPERTISES generated a net profit of 23 k€ in 2024.

Where is the headquarters of J M RESCOUSSIER EXPERTISES ?

The headquarters of J M RESCOUSSIER EXPERTISES is located in ROQUEFORT-LA-BEDOULE (13830), in the department Bouches-du-Rhone.

Where to find the tax return of J M RESCOUSSIER EXPERTISES ?

The tax return of J M RESCOUSSIER EXPERTISES 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 J M RESCOUSSIER EXPERTISES operate?

J M RESCOUSSIER EXPERTISES operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.