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MAISON ROUSSEAU PERE ET FILS : revenue, balance sheet and financial ratios

MAISON ROUSSEAU PERE ET FILS is a French company founded 70 years ago, specialized in the sector Transports routiers de fret de proximité. Based in MONTLUCON (03100), this company of category PME shows in 2015 a revenue of 491 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 - MAISON ROUSSEAU PERE ET FILS (SIREN 915650477)
Indicator 2015
Revenue 490 676 €
Net income 13 112 €
EBITDA 15 082 €
Net margin 2.7%

Revenue and income statement

In 2015, MAISON ROUSSEAU PERE ET FILS achieves revenue of 491 k€. After deducting consumption (65 k€), gross margin stands at 425 k€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 3.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

490 676 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

425 355 €

EBITDA (2015) ?
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

15 082 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 943 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

13 112 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.1%

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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 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.114%

Financial autonomy (2015) ?
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

36.8%

Cash flow / Revenue (2015) ?
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

1.385%

Repayment capacity (2015) ?
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

3.279

Asset age ratio (2015) ?
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

0.6%

Solvency indicators evolution
MAISON ROUSSEAU PERE ET FILS

Sector positioning

Debt ratio
32.11 2015
2015
Q1: 0.0
Med: 13.65
Q3: 63.07
Average

In 2015, the debt ratio of MAISON ROUSSEAU PERE ET FILS (32.11) 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
36.8% 2015
2015
Q1: 2.62%
Med: 20.2%
Q3: 44.9%
Good

In 2015, the financial autonomy of MAISON ROUSSEAU PERE ET FILS (36.8%) 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
3.28 years 2015
2015
Q1: 0.0 years
Med: 0.0 years
Q3: 0.97 years
Watch

In 2015, the repayment capacity of MAISON ROUSSEAU PERE ET FILS (3.28) 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 167.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2015) ?
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

167.065

Interest coverage (2015) ?
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
MAISON ROUSSEAU PERE ET FILS

Sector positioning

Liquidity ratio
167.06 2015
2015
Q1: 100.59
Med: 138.58
Q3: 211.24
Good

In 2015, the liquidity ratio of MAISON ROUSSEAU PERE ET FILS (167.06) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2015
2015
Q1: 0.0x
Med: 0.0x
Q3: 3.39x
Average

In 2015, the interest coverage of MAISON ROUSSEAU PERE ET FILS (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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. The company must finance 26 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 75 days of revenue, i.e. 102 k€ to permanently finance.

Operating WCR (2015) ?
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

102 095 €

Customer credit (2015) ?
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

75 j

Supplier credit (2015) ?
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

49 j

Inventory turnover (2015) ?
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

6 j

WCR in days of revenue (2015) ?
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

75 j

WCR and payment terms evolution
MAISON ROUSSEAU PERE ET FILS

Positioning of MAISON ROUSSEAU PERE ET FILS in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Based on 511 transactions of similar company sales (all years), the value of MAISON ROUSSEAU PERE ET FILS is estimated at 40 395 € (range 22 627€ - 103 836€). With an EBITDA of 15 082€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2015
511 transactions
22k€ 40k€ 103k€
40 395 € Range: 22 627€ - 103 836€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
15 082 € × 1.4x
Estimation 21 076 €
10 398€ - 78 961€
Revenue Multiple 30%
490 676 € × 0.16x
Estimation 80 845 €
50 502€ - 152 316€
Net Income Multiple 20%
13 112 € × 2.1x
Estimation 28 021 €
11 387€ - 93 308€
How is this estimate calculated?

This estimate is based on the analysis of 511 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 (Transports routiers de fret de proximité)

Compare MAISON ROUSSEAU PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret de proximité

Frequently asked questions about MAISON ROUSSEAU PERE ET FILS

What is the revenue of MAISON ROUSSEAU PERE ET FILS ?

The revenue of MAISON ROUSSEAU PERE ET FILS in 2015 is 491 k€.

Is MAISON ROUSSEAU PERE ET FILS profitable?

Yes, MAISON ROUSSEAU PERE ET FILS generated a net profit of 13 k€ in 2015.

Where is the headquarters of MAISON ROUSSEAU PERE ET FILS ?

The headquarters of MAISON ROUSSEAU PERE ET FILS is located in MONTLUCON (03100), in the department Allier.

Where to find the tax return of MAISON ROUSSEAU PERE ET FILS ?

The tax return of MAISON ROUSSEAU PERE 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 MAISON ROUSSEAU PERE ET FILS operate?

MAISON ROUSSEAU PERE ET FILS operates in the sector Transports routiers de fret de proximité (NAF code 49.41B). See the 'Sector positioning' section above to compare the company with its competitors.