ROUSSEAU FAMILY OAK COMPANY : revenue, balance sheet and financial ratios

In 2025, ROUSSEAU FAMILY OAK COMPANY achieves revenue of 630 k€. Activity remains stable over the period (CAGR: -2.6%). Slight decline of -1% vs 2024. After deducting consumption (0 €), gross margin stands at 630 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 2.3% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -76%, reducing margin by 7.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 46 k€, i.e. 7.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 270.76. 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 11.0x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 119 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 214 days. Excellent situation: suppliers finance 95 days of the operating cycle (retail model). Overall, WCR represents 131 days of revenue, i.e. 230 k€ to permanently finance. Over 2017-2025, WCR increased by +419%, requiring additional financing.

Based on 173 transactions of similar company sales (all years), the value of ROUSSEAU FAMILY OAK COMPANY is estimated at 129 617 € (range 48 504€ - 299 199€). With an EBITDA of 14 367€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.38x (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.