ROUERGUE AUVERGNE GEVAUDAN TARNAIS : revenue, balance sheet and financial ratios

ROUERGUE AUVERGNE GEVAUDAN TARNAIS is a French company founded 69 years ago, specialized in the sector Activités des sièges sociaux. Based in RODEZ (12000), this company of category ETI shows in 2025 a revenue of 14.2 M€. 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 - ROUERGUE AUVERGNE GEVAUDAN TARNAIS (SIREN 425780434)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 14 191 915 € 13 147 165 € 10 639 240 € 10 480 462 € 10 232 298 € 11 529 817 € 10 003 631 € 9 924 531 € 11 070 524 €
Net income 3 693 575 € 3 163 438 € 4 531 828 € 3 911 714 € 3 704 608 € 2 174 046 € 2 038 533 € 2 452 023 € 2 835 336 €
EBITDA -1 126 630 € -1 858 782 € -1 568 404 € -1 297 018 € -792 094 € -1 136 138 € -788 369 € -574 976 € -701 748 €
Net margin 26.0% 24.1% 42.6% 37.3% 36.2% 18.9% 20.4% 24.7% 25.6%

Revenue and income statement

In 2025, ROUERGUE AUVERGNE GEVAUDAN TARNAIS achieves revenue of 14.2 M€. Revenue is growing positively over 9 years (CAGR: +3.2%). Vs 2024: +8%. After deducting consumption (0 €), gross margin stands at 14.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.1 M€, representing -7.9% of revenue. Positive scissor effect: EBITDA margin improves by +6.2 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.7 M€, i.e. 26.0% 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

14 191 915 €

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

14 191 915 €

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

-1 126 630 €

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

-1 179 702 €

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

3 693 575 €

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

-7.9%

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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 243%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 57.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 26.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

243.113%

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

25.172%

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

26.111%

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

56.959

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

41.6%

Solvency indicators evolution
ROUERGUE AUVERGNE GEVAUDAN TARNAIS

Sector positioning

Debt ratio
243.11 2025
2023
2024
2025
Q1: 0.09
Med: 12.76
Q3: 79.1
Average

In 2025, the debt ratio of ROUERGUE AUVERGNE GEVAUDA... (243.11) 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
25.17% 2025
2023
2024
2025
Q1: 14.0%
Med: 56.52%
Q3: 88.88%
Average -9 pts over 3 years

In 2025, the financial autonomy of ROUERGUE AUVERGNE GEVAUDA... (25.2%) 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
56.96 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.28 years
Q3: 3.39 years
Watch

In 2025, the repayment capacity of ROUERGUE AUVERGNE GEVAUDA... (56.96) 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 130.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

130.255

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

-597.186

Liquidity indicators evolution
ROUERGUE AUVERGNE GEVAUDAN TARNAIS

Sector positioning

Liquidity ratio
130.25 2025
2023
2024
2025
Q1: 131.57
Med: 525.4
Q3: 2625.3
Watch

In 2025, the liquidity ratio of ROUERGUE AUVERGNE GEVAUDA... (130.25) 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
-597.19x 2025
2023
2024
2025
Q1: -43.68x
Med: 0.0x
Q3: 1.99x
Average

In 2025, the interest coverage of ROUERGUE AUVERGNE GEVAUDA... (-597.2x) 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. Average customer payment term: 102 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. The gap of 69 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-628 days): operations structurally generate cash. Notable WCR improvement over the period (-567%), freeing up cash.

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

-24 759 641 €

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

102 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

33 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

-628 j

WCR and payment terms evolution
ROUERGUE AUVERGNE GEVAUDAN TARNAIS

Positioning of ROUERGUE AUVERGNE GEVAUDAN TARNAIS in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of ROUERGUE AUVERGNE GEVAUDAN TARNAIS is estimated at 9 456 123 € (range 3 465 013€ - 14 480 954€). The price/revenue ratio is 0.63x (in line with sector norms). 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 2025
54 tx
3465k€ 9456k€ 14480k€
9 456 123 € Range: 3 465 013€ - 14 480 954€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
14 191 915 € × 0.63x
Estimation 8 952 624 €
3 723 596€ - 10 119 301€
Net Income Multiple 20%
3 693 575 € × 2.8x
Estimation 10 211 372 €
3 077 141€ - 21 023 435€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 des sièges sociaux)

Compare ROUERGUE AUVERGNE GEVAUDAN TARNAIS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about ROUERGUE AUVERGNE GEVAUDAN TARNAIS

What is the revenue of ROUERGUE AUVERGNE GEVAUDAN TARNAIS ?

The revenue of ROUERGUE AUVERGNE GEVAUDAN TARNAIS in 2025 is 14.2 M€.

Is ROUERGUE AUVERGNE GEVAUDAN TARNAIS profitable?

Yes, ROUERGUE AUVERGNE GEVAUDAN TARNAIS generated a net profit of 3.7 M€ in 2025.

Where is the headquarters of ROUERGUE AUVERGNE GEVAUDAN TARNAIS ?

The headquarters of ROUERGUE AUVERGNE GEVAUDAN TARNAIS is located in RODEZ (12000), in the department Aveyron.

Where to find the tax return of ROUERGUE AUVERGNE GEVAUDAN TARNAIS ?

The tax return of ROUERGUE AUVERGNE GEVAUDAN TARNAIS 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 ROUERGUE AUVERGNE GEVAUDAN TARNAIS operate?

ROUERGUE AUVERGNE GEVAUDAN TARNAIS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.