PASCAL ROUSSEL : revenue, balance sheet and financial ratios

PASCAL ROUSSEL is a French company founded 25 years ago, specialized in the sector Travaux de charpente. Based in ALENCON (61000), this company of category PME shows in 2019 a revenue of 3.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PASCAL ROUSSEL (SIREN 437799117)
Indicator 2022 2020 2019 2018 2016
Revenue N/C N/C 2 982 328 € 3 225 601 € 3 179 420 €
Net income 161 883 € 8 611 € 119 798 € 117 972 € 126 218 €
EBITDA N/C N/C -433 013 € 146 342 € 110 760 €
Net margin N/C N/C 4.0% 3.7% 4.0%

Revenue and income statement

In 2022, PASCAL ROUSSEL generates positive net income of 162 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 126 k€ -> 162 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

161 883 €

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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 0%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.041%

Financial autonomy (2022) ?
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

72.684%

Solvency indicators evolution
PASCAL ROUSSEL

Sector positioning

Debt ratio
0.04 2022
2019
2020
2022
Q1: 10.32
Med: 35.42
Q3: 96.36
Excellent -50 pts over 3 years

In 2022, the debt ratio of PASCAL ROUSSEL (0.04) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
72.68% 2022
2019
2020
2022
Q1: 19.8%
Med: 36.76%
Q3: 54.33%
Excellent +26 pts over 3 years

In 2022, the financial autonomy of PASCAL ROUSSEL (72.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.91 years 2019
2019
Q1: 0.0 years
Med: 0.5 years
Q3: 1.7 years
Excellent

In 2019, the repayment capacity of PASCAL ROUSSEL (-0.91) 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 359.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

359.468

Liquidity indicators evolution
PASCAL ROUSSEL

Sector positioning

Liquidity ratio
359.47 2022
2019
2020
2022
Q1: 151.21
Med: 204.72
Q3: 291.24
Excellent

In 2022, the liquidity ratio of PASCAL ROUSSEL (359.47) 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
-0.25x 2019
2019
Q1: 0.0x
Med: 0.83x
Q3: 3.17x
Average

In 2019, the interest coverage of PASCAL ROUSSEL (-0.2x) 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.

Operating WCR (2022) ?
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

0 €

Customer credit (2022) ?
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

0 j

Supplier credit (2022) ?
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

0 j

Inventory turnover (2022) ?
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

0 j

WCR and payment terms evolution
PASCAL ROUSSEL

Positioning of PASCAL ROUSSEL in its sector

Comparison with sector Travaux de charpente

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of PASCAL ROUSSEL is estimated at 436 826 € (range 221 733€ - 776 254€). 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 2022
113 transactions
221k€ 436k€ 776k€
436 826 € Range: 221 733€ - 776 254€
NAF 5 all-time

Valuation method used

Net Income Multiple
161 883 € × 2.7x = 436 827 €
Range: 221 734€ - 776 254€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 charpente)

Compare PASCAL ROUSSEL with other companies in the same sector:

Frequently asked questions about PASCAL ROUSSEL

What is the revenue of PASCAL ROUSSEL ?

The revenue of PASCAL ROUSSEL in 2019 is 3.0 M€.

Is PASCAL ROUSSEL profitable?

Yes, PASCAL ROUSSEL generated a net profit of 162 k€ in 2022.

Where is the headquarters of PASCAL ROUSSEL ?

The headquarters of PASCAL ROUSSEL is located in ALENCON (61000), in the department Orne.

Where to find the tax return of PASCAL ROUSSEL ?

The tax return of PASCAL ROUSSEL 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 PASCAL ROUSSEL operate?

PASCAL ROUSSEL operates in the sector Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.