ROUERGUE BATI PIERRE : revenue, balance sheet and financial ratios

ROUERGUE BATI PIERRE is a French company founded 26 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in FIRMI (12300), this company of category PME shows in 2025 a revenue of 183 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ROUERGUE BATI PIERRE (SIREN 423855006)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 183 122 € 209 980 € 149 156 € 135 012 € 134 865 € 128 783 € 191 051 € 161 896 € 151 982 € 198 374 €
Net income 35 240 € 1 147 € 1 664 € -3 149 € -50 € 5 589 € -1 217 € -9 890 € -21 434 € 1 362 €
EBITDA 28 970 € 8 120 € 11 702 € 6 818 € 8 655 € 4 211 € 3 019 € -781 € -8 967 € 18 047 €
Net margin 19.2% 0.5% 1.1% -2.3% -0.0% 4.3% -0.6% -6.1% -14.1% 0.7%

Revenue and income statement

In 2025, ROUERGUE BATI PIERRE achieves revenue of 183 k€. Activity remains stable over the period (CAGR: -0.9%). Significant drop of -13% vs 2024. After deducting consumption (33 k€), gross margin stands at 150 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 29 k€, representing 15.8% of revenue. Positive scissor effect: EBITDA margin improves by +12.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 19.2% 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

183 122 €

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

150 369 €

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

28 970 €

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

25 899 €

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

35 240 €

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

15.8%

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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 26%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 25.1% 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

26.419%

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

17.554%

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

25.064%

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

0.487

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

24.8%

Solvency indicators evolution
ROUERGUE BATI PIERRE

Sector positioning

Debt ratio
26.42 2025
2023
2024
2025
Q1: 5.42
Med: 20.64
Q3: 51.81
Average +6 pts over 3 years

In 2025, the debt ratio of ROUERGUE BATI PIERRE (26.42) 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
17.55% 2025
2023
2024
2025
Q1: 23.2%
Med: 42.4%
Q3: 60.31%
Average

In 2025, the financial autonomy of ROUERGUE BATI PIERRE (17.6%) 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
0.49 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.43 years
Q3: 1.31 years
Average -13 pts over 3 years

In 2025, the repayment capacity of ROUERGUE BATI PIERRE (0.49) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 395.13. 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 3.6x. 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

395.134

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

3.597

Liquidity indicators evolution
ROUERGUE BATI PIERRE

Sector positioning

Liquidity ratio
395.13 2025
2023
2024
2025
Q1: 150.74
Med: 211.84
Q3: 324.32
Excellent

In 2025, the liquidity ratio of ROUERGUE BATI PIERRE (395.13) 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
3.6x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.8x
Q3: 3.53x
Excellent

In 2025, the interest coverage of ROUERGUE BATI PIERRE (3.6x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-10 days): operations structurally generate cash. Notable WCR improvement over the period (-109%), 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

-5 204 €

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

0 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

10 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

1 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

-10 j

WCR and payment terms evolution
ROUERGUE BATI PIERRE

Positioning of ROUERGUE BATI PIERRE in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 21 672€ to 168 135€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
21k€ 47k€ 168k€
47 415 € Range: 21 672€ - 168 135€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 maçonnerie générale et gros œuvre de bâtiment)

Compare ROUERGUE BATI PIERRE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about ROUERGUE BATI PIERRE

What is the revenue of ROUERGUE BATI PIERRE ?

The revenue of ROUERGUE BATI PIERRE in 2025 is 183 k€.

Is ROUERGUE BATI PIERRE profitable?

Yes, ROUERGUE BATI PIERRE generated a net profit of 35 k€ in 2025.

Where is the headquarters of ROUERGUE BATI PIERRE ?

The headquarters of ROUERGUE BATI PIERRE is located in FIRMI (12300), in the department Aveyron.

Where to find the tax return of ROUERGUE BATI PIERRE ?

The tax return of ROUERGUE BATI PIERRE 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 BATI PIERRE operate?

ROUERGUE BATI PIERRE operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.