LE RUISSEAU COOPERATIVE : revenue, balance sheet and financial ratios

LE RUISSEAU COOPERATIVE is a French company founded 10 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in EPINIAC (35120), this company of category PME shows in 2023 a revenue of 223 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 - LE RUISSEAU COOPERATIVE (SIREN 898448675)
Indicator 2023 2022 2021
Revenue 222 587 € 181 853 € 1 676 €
Net income -13 364 € -4 142 € -626 €
EBITDA -2 398 € -5 759 € -951 €
Net margin -6.0% -2.3% -37.4%

Revenue and income statement

In 2023, LE RUISSEAU COOPERATIVE achieves revenue of 223 k€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +1052.4%. Vs 2022, growth of +22% (182 k€ -> 223 k€). After deducting consumption (127 k€), gross margin stands at 95 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -1.1% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -13 k€ (-6.0% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

222 587 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

95 359 €

EBITDA (2023) ?
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

-2 398 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-10 842 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-13 364 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.9%

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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 2226%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2226.48%

Financial autonomy (2023) ?
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

2.07%

Cash flow / Revenue (2023) ?
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

-2.398%

Repayment capacity (2023) ?
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

-45.725

Asset age ratio (2023) ?
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

93.0%

Solvency indicators evolution
LE RUISSEAU COOPERATIVE

Sector positioning

Debt ratio
2226.48 2023
2021
2022
2023
Q1: 0.0
Med: 5.04
Q3: 47.13
Watch +8 pts over 3 years

In 2023, the debt ratio of LE RUISSEAU COOPERATIVE (2226.48) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
2.07% 2023
2021
2022
2023
Q1: 4.21%
Med: 32.28%
Q3: 62.31%
Average

In 2023, the financial autonomy of LE RUISSEAU COOPERATIVE (2.1%) 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
-45.73 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.59 years
Excellent

In 2023, the repayment capacity of LE RUISSEAU COOPERATIVE (-45.73) 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 535.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

535.511

Interest coverage (2023) ?
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

-66.722

Liquidity indicators evolution
LE RUISSEAU COOPERATIVE

Sector positioning

Liquidity ratio
535.51 2023
2021
2022
2023
Q1: 141.95
Med: 253.16
Q3: 501.55
Excellent

In 2023, the liquidity ratio of LE RUISSEAU COOPERATIVE (535.51) 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
-66.72x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.76x
Watch

In 2023, the interest coverage of LE RUISSEAU COOPERATIVE (-66.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 115 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. The gap of 45 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 45 days of revenue, i.e. 28 k€ to permanently finance. Over 2021-2023, WCR increased by +158%, requiring additional financing.

Operating WCR (2023) ?
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

27 819 €

Customer credit (2023) ?
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

115 j

Supplier credit (2023) ?
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

70 j

Inventory turnover (2023) ?
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 (2023) ?
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

45 j

WCR and payment terms evolution
LE RUISSEAU COOPERATIVE

Positioning of LE RUISSEAU COOPERATIVE 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 LE RUISSEAU COOPERATIVE is estimated at 80 906 € (range 26 567€ - 136 898€). 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 2023
98 tx
26k€ 80k€ 136k€
80 906 € Range: 26 567€ - 136 898€
NAF 5 all-time

Valuation method used

Revenue Multiple
222 587 € × 0.36x = 80 907 €
Range: 26 567€ - 136 899€

Only this financial indicator is available for this company.

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 LE RUISSEAU COOPERATIVE with other companies in the same sector:

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

Frequently asked questions about LE RUISSEAU COOPERATIVE

What is the revenue of LE RUISSEAU COOPERATIVE ?

The revenue of LE RUISSEAU COOPERATIVE in 2023 is 223 k€.

Is LE RUISSEAU COOPERATIVE profitable?

LE RUISSEAU COOPERATIVE recorded a net loss in 2023.

Where is the headquarters of LE RUISSEAU COOPERATIVE ?

The headquarters of LE RUISSEAU COOPERATIVE is located in EPINIAC (35120), in the department Ille-et-Vilaine.

Where to find the tax return of LE RUISSEAU COOPERATIVE ?

The tax return of LE RUISSEAU COOPERATIVE 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 LE RUISSEAU COOPERATIVE operate?

LE RUISSEAU COOPERATIVE 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.