ROUSSEAU OPL : revenue, balance sheet and financial ratios

ROUSSEAU OPL is a French company founded 13 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SAINT-OUEN-L'AUMONE (95310), this company of category ETI shows in 2024 a revenue of 44.6 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 - ROUSSEAU OPL (SIREN 791328396)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 44 636 089 € 42 829 380 € 36 922 501 € 32 459 964 € 33 024 252 € 33 641 601 € 27 955 132 € 25 352 080 € 22 113 191 €
Net income 558 805 € 669 401 € 328 035 € -125 720 € 49 630 € 603 096 € 419 416 € 276 355 € 282 873 €
EBITDA 1 000 304 € 1 218 042 € 550 172 € -78 088 € 257 541 € 759 360 € 601 242 € 448 290 € 422 873 €
Net margin 1.3% 1.6% 0.9% -0.4% 0.2% 1.8% 1.5% 1.1% 1.3%

Revenue and income statement

In 2024, ROUSSEAU OPL achieves revenue of 44.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.2%. Vs 2023: +4%. After deducting consumption (35.8 M€), gross margin stands at 8.8 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.0 M€, representing 2.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 559 k€, i.e. 1.3% 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

44 636 089 €

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

8 832 386 €

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

1 000 304 €

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

1 001 197 €

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

558 805 €

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

2.2%

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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 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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

25.912%

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

23.579%

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

1.299%

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

1.751

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

42.6%

Solvency indicators evolution
ROUSSEAU OPL

Sector positioning

Debt ratio
25.91 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Good -20 pts over 3 years

In 2024, the debt ratio of ROUSSEAU OPL (25.91) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
23.58% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average +19 pts over 3 years

In 2024, the financial autonomy of ROUSSEAU OPL (23.6%) 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
1.75 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average -13 pts over 3 years

In 2024, the repayment capacity of ROUSSEAU OPL (1.75) 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 132.98. 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 31.1x. Operating income very largely covers interest expenses: high safety margin.

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

132.98

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

31.087

Liquidity indicators evolution
ROUSSEAU OPL

Sector positioning

Liquidity ratio
132.98 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average

In 2024, the liquidity ratio of ROUSSEAU OPL (132.98) 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
31.09x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Excellent

In 2024, the interest coverage of ROUSSEAU OPL (31.1x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 106 days. Excellent situation: suppliers finance 88 days of the operating cycle (retail model). Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 99 days of revenue, i.e. 12.3 M€ to permanently finance. Over 2016-2024, WCR increased by +79%, requiring additional financing.

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

12 321 346 €

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

18 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

106 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

65 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

99 j

WCR and payment terms evolution
ROUSSEAU OPL

Positioning of ROUSSEAU OPL in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of ROUSSEAU OPL is estimated at 3 246 345 € (range 1 438 529€ - 5 917 306€). With an EBITDA of 1 000 304€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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
148 transactions
1438k€ 3246k€ 5917k€
3 246 345 € Range: 1 438 529€ - 5 917 306€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 000 304 € × 1.6x
Estimation 1 613 717 €
600 493€ - 2 402 643€
Revenue Multiple 30%
44 636 089 € × 0.16x
Estimation 7 159 748 €
3 269 962€ - 12 633 416€
Net Income Multiple 20%
558 805 € × 2.6x
Estimation 1 457 816 €
786 473€ - 4 629 800€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)

Compare ROUSSEAU OPL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about ROUSSEAU OPL

What is the revenue of ROUSSEAU OPL ?

The revenue of ROUSSEAU OPL in 2024 is 44.6 M€.

Is ROUSSEAU OPL profitable?

Yes, ROUSSEAU OPL generated a net profit of 559 k€ in 2024.

Where is the headquarters of ROUSSEAU OPL ?

The headquarters of ROUSSEAU OPL is located in SAINT-OUEN-L'AUMONE (95310), in the department Val-d'Oise.

Where to find the tax return of ROUSSEAU OPL ?

The tax return of ROUSSEAU OPL 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 ROUSSEAU OPL operate?

ROUSSEAU OPL operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.