ROSELINE : revenue, balance sheet and financial ratios

ROSELINE is a French company founded 5 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in AUBERVILLIERS (93300), this company of category PME shows in 2024 a revenue of 1.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-01

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

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, ROSELINE posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector. Point of attention: short-term liquidity is tight.

Financial history - ROSELINE (SIREN 900477720)
Indicator 2024 2023 2022
Revenue 1 564 765 € 1 702 294 € 1 576 587 €
Net income 18 380 € 649 € 1 370 €
EBITDA -21 957 € 6 372 € 5 875 €
Net margin 1.2% 0.0% 0.1%

Revenue and income statement

In 2024, ROSELINE achieves revenue of 1.6 M€. Activity remains stable over the period (CAGR: -0.4%). Slight decline of -8% vs 2023. After deducting consumption (1.2 M€), gross margin stands at 380 k€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -22 k€, representing -1.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 1.2% 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

1 564 765 €

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

379 662 €

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

-21 957 €

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

-27 621 €

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

18 380 €

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

-1.4%

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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%. Compared with its sector, this ratio places the company among the best positioned (sector median: 10.8%). Financial autonomy (= Equity / Total assets x 100) reaches 12%. This ratio is slightly less favorable than the sector median (29.3%). Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (2.6%).

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

0.0%

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

12.0%

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

1.54%

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

0.0

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

44.6%

Solvency indicators evolution
ROSELINE

Sector positioning

Debt ratio
0.0% 2024
Q1: 0.0%
Med: 10.79%
Q3: 55.4%
Excellent

In 2024, the debt ratio of ROSELINE (0.0%) 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
12.0% 2024
Q1: 5.11%
Med: 29.34%
Q3: 56.94%
Average +23 pts over 3 years

In 2024, the financial autonomy of ROSELINE (12.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.96. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

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

0.96

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
ROSELINE

Sector positioning

Liquidity ratio
0.96 2024
Q1: 1.09
Med: 1.87
Q3: 3.55
Watch

In 2024, the liquidity ratio of ROSELINE (0.96) 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.

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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 69 k€ to permanently finance.

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

68 912 €

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

10 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

32 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

19 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

16 j

WCR and payment terms evolution
ROSELINE

Positioning of ROSELINE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of ROSELINE is estimated at 180 235 € (range 88 538€ - 500 401€). The price/revenue ratio is 0.17x (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 2024
124 transactions
88k€ 180k€ 500k€
180 235 € Range: 88 538€ - 500 401€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 564 765 € × 0.17x
Estimation 272 337 €
140 110€ - 784 233€
Net Income Multiple 20%
18 380 € × 2.3x
Estimation 42 085 €
11 182€ - 74 655€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 (Commerce de gros (commerce interentreprises) d'habillement et de chaussures)

Compare ROSELINE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Top companies in Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:

Top companies in Seine-Saint-Denis

Largest companies by revenue in the department Seine-Saint-Denis:

Voir le classement complet du département Seine-Saint-Denis

Frequently asked questions about ROSELINE

What is the revenue of ROSELINE ?

The revenue of ROSELINE in 2024 is 1.6 M€.

Is ROSELINE profitable?

Yes, ROSELINE generated a net profit of 18 k€ in 2024.

Where is the headquarters of ROSELINE ?

The headquarters of ROSELINE is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of ROSELINE ?

The tax return of ROSELINE 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 ROSELINE operate?

ROSELINE operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.