ROUSSEAU PIERRE ET FILS : revenue, balance sheet and financial ratios

ROUSSEAU PIERRE ET FILS is a French company founded 41 years ago, specialized in the sector Activités de soutien aux cultures. Based in AUBEPIERRE-OZOUER-LE-REPOS (77720), this company of category PME shows in 2021 a revenue of 510 k€. 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 PIERRE ET FILS (SIREN 332758622)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 510 246 € 468 235 € 462 889 € 412 337 € 398 631 € 413 917 €
Net income 166 705 € 108 485 € 128 543 € 134 953 € 86 776 € 93 362 €
EBITDA 231 562 € 209 602 € 257 622 € 240 937 € 221 588 € 212 574 €
Net margin 32.7% 23.2% 27.8% 32.7% 21.8% 22.6%

Revenue and income statement

In 2021, ROUSSEAU PIERRE ET FILS achieves revenue of 510 k€. Revenue is growing positively over 6 years (CAGR: +4.3%). Vs 2020: +9%. After deducting consumption (15 k€), gross margin stands at 495 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 232 k€, representing 45.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 167 k€, i.e. 32.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

510 246 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

495 382 €

EBITDA (2021) ?
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

231 562 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

102 344 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

166 705 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

45.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 103%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 45.1% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

102.691%

Financial autonomy (2021) ?
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

46.705%

Cash flow / Revenue (2021) ?
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

45.06%

Repayment capacity (2021) ?
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

2.552

Asset age ratio (2021) ?
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

52.1%

Solvency indicators evolution
ROUSSEAU PIERRE ET FILS

Sector positioning

Debt ratio
102.69 2021
2019
2020
2021
Q1: 34.38
Med: 158.01
Q3: 482.2
Good

In 2021, the debt ratio of ROUSSEAU PIERRE ET FILS (102.69) 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
46.7% 2021
2019
2020
2021
Q1: 11.59%
Med: 29.32%
Q3: 56.34%
Good

In 2021, the financial autonomy of ROUSSEAU PIERRE ET FILS (46.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.55 years 2021
2019
2020
2021
Q1: 0.16 years
Med: 2.31 years
Q3: 4.73 years
Average +5 pts over 3 years

In 2021, the repayment capacity of ROUSSEAU PIERRE ET FILS (2.55) 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 688.01. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2021) ?
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

688.009

Interest coverage (2021) ?
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

1.274

Liquidity indicators evolution
ROUSSEAU PIERRE ET FILS

Sector positioning

Liquidity ratio
688.01 2021
2019
2020
2021
Q1: 108.29
Med: 189.42
Q3: 345.32
Excellent

In 2021, the liquidity ratio of ROUSSEAU PIERRE ET FILS (688.01) 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
1.27x 2021
2019
2020
2021
Q1: 0.12x
Med: 2.28x
Q3: 5.36x
Average

In 2021, the interest coverage of ROUSSEAU PIERRE ET FILS (1.3x) 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: 131 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. The gap of 71 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 12 days of revenue, i.e. 17 k€ to permanently finance. Over 2016-2021, WCR increased by +109%, requiring additional financing.

Operating WCR (2021) ?
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

16 512 €

Customer credit (2021) ?
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

131 j

Supplier credit (2021) ?
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

60 j

Inventory turnover (2021) ?
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 (2021) ?
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

12 j

WCR and payment terms evolution
ROUSSEAU PIERRE ET FILS

Positioning of ROUSSEAU PIERRE ET FILS in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of ROUSSEAU PIERRE ET FILS is estimated at 431 928 € (range 163 006€ - 772 882€). With an EBITDA of 231 562€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
50 tx
163k€ 431k€ 772k€
431 928 € Range: 163 006€ - 772 882€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
231 562 € × 2.7x
Estimation 633 807 €
235 912€ - 992 124€
Revenue Multiple 30%
510 246 € × 0.37x
Estimation 187 214 €
60 467€ - 345 892€
Net Income Multiple 20%
166 705 € × 1.8x
Estimation 294 302 €
134 550€ - 865 265€
How is this estimate calculated?

This estimate is based on the analysis of 50 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 de soutien aux cultures)

Compare ROUSSEAU PIERRE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de soutien aux cultures

Frequently asked questions about ROUSSEAU PIERRE ET FILS

What is the revenue of ROUSSEAU PIERRE ET FILS ?

The revenue of ROUSSEAU PIERRE ET FILS in 2021 is 510 k€.

Is ROUSSEAU PIERRE ET FILS profitable?

Yes, ROUSSEAU PIERRE ET FILS generated a net profit of 167 k€ in 2021.

Where is the headquarters of ROUSSEAU PIERRE ET FILS ?

The headquarters of ROUSSEAU PIERRE ET FILS is located in AUBEPIERRE-OZOUER-LE-REPOS (77720), in the department Seine-et-Marne.

Where to find the tax return of ROUSSEAU PIERRE ET FILS ?

The tax return of ROUSSEAU PIERRE ET FILS 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 PIERRE ET FILS operate?

ROUSSEAU PIERRE ET FILS operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.