ROUFFIAC DISTRIBUTION : revenue, balance sheet and financial ratios

ROUFFIAC DISTRIBUTION is a French company founded 42 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in ROUFFIAC-TOLOSAN (31180), this company of category ETI shows in 2025 a revenue of 111.6 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 - ROUFFIAC DISTRIBUTION (SIREN 327216883)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 111 565 327 € 115 333 584 € 102 646 393 € 98 934 018 € 94 590 533 € 98 797 804 € 99 130 587 € 95 131 149 € 94 871 151 €
Net income 2 541 410 € 1 654 223 € 1 435 215 € 1 648 100 € 1 727 464 € 1 154 934 € 1 555 213 € 1 705 771 € 1 790 864 €
EBITDA 6 124 180 € 4 955 521 € 1 682 333 € 3 652 193 € 4 185 910 € 3 610 667 € 3 525 823 € 3 872 986 € 3 860 632 €
Net margin 2.3% 1.4% 1.4% 1.7% 1.8% 1.2% 1.6% 1.8% 1.9%

Revenue and income statement

In 2025, ROUFFIAC DISTRIBUTION achieves revenue of 111.6 M€. Revenue is growing positively over 9 years (CAGR: +2.0%). Slight decline of -3% vs 2024. After deducting consumption (82.8 M€), gross margin stands at 28.7 M€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.1 M€, representing 5.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.5 M€, i.e. 2.3% 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

111 565 327 €

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

28 726 734 €

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

6 124 180 €

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

4 121 634 €

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

2 541 410 €

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

5.5%

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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 135%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

134.653%

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

30.814%

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

4.379%

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

3.299

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

47.3%

Solvency indicators evolution
ROUFFIAC DISTRIBUTION

Sector positioning

Debt ratio
134.65 2025
2023
2024
2025
Q1: 0.0
Med: 8.6
Q3: 105.48
Average

In 2025, the debt ratio of ROUFFIAC DISTRIBUTION (134.65) 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
30.81% 2025
2023
2024
2025
Q1: 4.5%
Med: 47.12%
Q3: 86.18%
Average

In 2025, the financial autonomy of ROUFFIAC DISTRIBUTION (30.8%) 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
3.3 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.02 years
Q3: 9.03 years
Average -18 pts over 3 years

In 2025, the repayment capacity of ROUFFIAC DISTRIBUTION (3.30) 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 145.59. 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 4.0x. 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

145.595

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

3.987

Liquidity indicators evolution
ROUFFIAC DISTRIBUTION

Sector positioning

Liquidity ratio
145.59 2025
2023
2024
2025
Q1: 94.89
Med: 385.78
Q3: 1921.45
Average

In 2025, the liquidity ratio of ROUFFIAC DISTRIBUTION (145.59) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
3.99x 2025
2023
2024
2025
Q1: -0.08x
Med: 0.0x
Q3: 12.13x
Good -7 pts over 3 years

In 2025, the interest coverage of ROUFFIAC DISTRIBUTION (4.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 27 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 26 days of revenue, i.e. 8.1 M€ to permanently finance.

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

8 075 098 €

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

27 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

28 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

26 j

WCR and payment terms evolution
ROUFFIAC DISTRIBUTION

Positioning of ROUFFIAC DISTRIBUTION in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of ROUFFIAC DISTRIBUTION is estimated at 41 297 834 € (range 20 440 461€ - 101 946 237€). With an EBITDA of 6 124 180€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (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.

Estimated enterprise value 2025
117 transactions
20440k€ 41297k€ 101946k€
41 297 834 € Range: 20 440 461€ - 101 946 237€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 124 180 € × 2.7x
Estimation 16 413 880 €
10 732 778€ - 47 969 065€
Revenue Multiple 30%
111 565 327 € × 0.92x
Estimation 102 451 191 €
48 112 084€ - 241 608 820€
Net Income Multiple 20%
2 541 410 € × 4.6x
Estimation 11 777 684 €
3 202 236€ - 27 395 296€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)

Compare ROUFFIAC DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ROUFFIAC DISTRIBUTION

What is the revenue of ROUFFIAC DISTRIBUTION ?

The revenue of ROUFFIAC DISTRIBUTION in 2025 is 111.6 M€.

Is ROUFFIAC DISTRIBUTION profitable?

Yes, ROUFFIAC DISTRIBUTION generated a net profit of 2.5 M€ in 2025.

Where is the headquarters of ROUFFIAC DISTRIBUTION ?

The headquarters of ROUFFIAC DISTRIBUTION is located in ROUFFIAC-TOLOSAN (31180), in the department Haute-Garonne.

Where to find the tax return of ROUFFIAC DISTRIBUTION ?

The tax return of ROUFFIAC DISTRIBUTION 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 ROUFFIAC DISTRIBUTION operate?

ROUFFIAC DISTRIBUTION operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.