ROSAY TECHNIQUES COUVERTURES : revenue, balance sheet and financial ratios

ROSAY TECHNIQUES COUVERTURES is a French company founded 37 years ago, specialized in the sector Travaux de couverture par éléments. Based in SAINT VIGOR D'YMONVILLE (76430), this company of category ETI shows in 2025 a revenue of 24.5 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 - ROSAY TECHNIQUES COUVERTURES (SIREN 349186791)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 24 510 994 € 21 098 375 € 17 731 566 € 13 515 245 € 9 755 784 € 5 687 595 € 4 275 814 € 4 169 843 € 3 992 092 € 3 608 720 €
Net income 398 728 € 369 680 € 237 856 € 179 807 € 138 778 € 18 819 € 4 337 € 19 877 € 26 168 € -246 860 €
EBITDA 1 438 678 € 1 185 950 € 778 627 € 636 775 € 478 192 € 131 892 € -548 525 € -442 360 € -249 203 € -790 617 €
Net margin 1.6% 1.8% 1.3% 1.3% 1.4% 0.3% 0.1% 0.5% 0.7% -6.8%

Revenue and income statement

In 2025, ROSAY TECHNIQUES COUVERTURES achieves revenue of 24.5 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +23.7%. Vs 2024, growth of +16% (21.1 M€ -> 24.5 M€). After deducting consumption (8.6 M€), gross margin stands at 15.9 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 5.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 399 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

24 510 994 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

15 862 583 €

EBITDA (2025) ?
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

1 438 678 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 018 188 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

398 728 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 282%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 5.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

282.286%

Financial autonomy (2025) ?
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

7.877%

Cash flow / Revenue (2025) ?
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

5.469%

Repayment capacity (2025) ?
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

1.955

Asset age ratio (2025) ?
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

39.4%

Solvency indicators evolution
ROSAY TECHNIQUES COUVERTURES

Sector positioning

Debt ratio
282.29 2025
2023
2024
2025
Q1: 5.5
Med: 19.37
Q3: 43.02
Watch

In 2025, the debt ratio of ROSAY TECHNIQUES COUVERTURES (282.29) 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
7.88% 2025
2023
2024
2025
Q1: 30.43%
Med: 48.45%
Q3: 62.62%
Watch

In 2025, the financial autonomy of ROSAY TECHNIQUES COUVERTURES (7.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
1.96 years 2025
2023
2024
2025
Q1: 0.11 years
Med: 0.62 years
Q3: 1.55 years
Watch

In 2025, the repayment capacity of ROSAY TECHNIQUES COUVERTURES (1.96) 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 160.42. 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 4.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

160.424

Interest coverage (2025) ?
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

4.401

Liquidity indicators evolution
ROSAY TECHNIQUES COUVERTURES

Sector positioning

Liquidity ratio
160.42 2025
2023
2024
2025
Q1: 162.47
Med: 222.06
Q3: 326.0
Watch

In 2025, the liquidity ratio of ROSAY TECHNIQUES COUVERTURES (160.42) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
4.4x 2025
2023
2024
2025
Q1: 0.16x
Med: 1.23x
Q3: 4.4x
Excellent +11 pts over 3 years

In 2025, the interest coverage of ROSAY TECHNIQUES COUVERTURES (4.4x) 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: 120 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. The gap of 52 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 98 days of revenue, i.e. 6.7 M€ to permanently finance. Over 2016-2025, WCR increased by +823%, requiring additional financing.

Operating WCR (2025) ?
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

6 652 039 €

Customer credit (2025) ?
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

120 j

Supplier credit (2025) ?
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

68 j

Inventory turnover (2025) ?
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 in days of revenue (2025) ?
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

98 j

WCR and payment terms evolution
ROSAY TECHNIQUES COUVERTURES

Positioning of ROSAY TECHNIQUES COUVERTURES in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ROSAY TECHNIQUES COUVERTURES is estimated at 2 973 902 € (range 1 518 683€ - 4 845 400€). With an EBITDA of 1 438 678€, the sector multiple of 2.2x 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 2025
113 transactions
1518k€ 2973k€ 4845k€
2 973 902 € Range: 1 518 683€ - 4 845 400€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 438 678 € × 2.2x
Estimation 3 236 537 €
1 335 888€ - 5 192 997€
Revenue Multiple 30%
24 510 994 € × 0.16x
Estimation 3 801 491 €
2 471 702€ - 6 221 697€
Net Income Multiple 20%
398 728 € × 2.7x
Estimation 1 075 932 €
546 144€ - 1 911 963€

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 couverture par éléments)

Compare ROSAY TECHNIQUES COUVERTURES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about ROSAY TECHNIQUES COUVERTURES

What is the revenue of ROSAY TECHNIQUES COUVERTURES ?

The revenue of ROSAY TECHNIQUES COUVERTURES in 2025 is 24.5 M€.

Is ROSAY TECHNIQUES COUVERTURES profitable?

Yes, ROSAY TECHNIQUES COUVERTURES generated a net profit of 399 k€ in 2025.

Where is the headquarters of ROSAY TECHNIQUES COUVERTURES ?

The headquarters of ROSAY TECHNIQUES COUVERTURES is located in SAINT VIGOR D'YMONVILLE (76430), in the department Seine-Maritime.

Where to find the tax return of ROSAY TECHNIQUES COUVERTURES ?

The tax return of ROSAY TECHNIQUES COUVERTURES 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 ROSAY TECHNIQUES COUVERTURES operate?

ROSAY TECHNIQUES COUVERTURES operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.