ROUSSILLON DIVERTISSEMENTS : revenue, balance sheet and financial ratios

ROUSSILLON DIVERTISSEMENTS is a French company founded 10 years ago, specialized in the sector Restauration traditionnelle. Based in CANET-EN-ROUSSILLON (66140), this company of category PME shows in 2024 a revenue of 419 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 - ROUSSILLON DIVERTISSEMENTS (SIREN 815086293)
Indicator 2024 2022 2021 2019 2018 2017 2016
Revenue 418 716 € 217 779 € 134 849 € 206 212 € 638 043 € 765 594 € 669 114 €
Net income -144 595 € -205 990 € -210 834 € 13 430 € 16 309 € 15 465 € -41 706 €
EBITDA -95 044 € -128 318 € -96 931 € -74 685 € 30 195 € 128 335 € 33 609 €
Net margin -34.5% -94.6% -156.3% 6.5% 2.6% 2.0% -6.2%

Revenue and income statement

In 2024, ROUSSILLON DIVERTISSEMENTS achieves revenue of 419 k€. Revenue is declining over the period 2016-2024 (CAGR: -5.7%). Vs 2022, growth of +92% (218 k€ -> 419 k€). After deducting consumption (51 k€), gross margin stands at 368 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -95 k€, representing -22.7% of revenue. Positive scissor effect: EBITDA margin improves by +36.2 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -145 k€ (-34.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

418 716 €

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

367 745 €

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

-95 044 €

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

-142 977 €

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

-144 595 €

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

-22.6%

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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 -9%. 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 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

-9.282%

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

17.596%

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

-22.887%

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

-0.852

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

20.3%

Solvency indicators evolution
ROUSSILLON DIVERTISSEMENTS

Sector positioning

Debt ratio
-9.28 2024
2021
2022
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Excellent

In 2024, the debt ratio of ROUSSILLON DIVERTISSEMENTS (-9.28) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
17.6% 2024
2021
2022
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Average

In 2024, the financial autonomy of ROUSSILLON DIVERTISSEMENTS (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
-0.85 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.88 years
Excellent

In 2024, the repayment capacity of ROUSSILLON DIVERTISSEMENTS (-0.85) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 18.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

18.108

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

0.0

Liquidity indicators evolution
ROUSSILLON DIVERTISSEMENTS

Sector positioning

Liquidity ratio
18.11 2024
2021
2022
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average

In 2024, the liquidity ratio of ROUSSILLON DIVERTISSEMENTS (18.11) 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
0.0x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.65x
Q3: 5.46x
Average

In 2024, the interest coverage of ROUSSILLON DIVERTISSEMENTS (0.0x) 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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 441 days. Excellent situation: suppliers finance 378 days of the operating cycle (retail model). WCR is negative (-884 days): operations structurally generate cash. Notable WCR improvement over the period (-140%), freeing up cash.

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

-1 028 358 €

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

63 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

441 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

0 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

-884 j

WCR and payment terms evolution
ROUSSILLON DIVERTISSEMENTS

Positioning of ROUSSILLON DIVERTISSEMENTS in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of ROUSSILLON DIVERTISSEMENTS is estimated at 238 598 € (range 138 606€ - 351 314€). The price/revenue ratio is 0.57x (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 2024
698 transactions
138k€ 238k€ 351k€
238 598 € Range: 138 606€ - 351 314€
NAF 5 année 2024

Valuation method used

Revenue Multiple
418 716 € × 0.57x = 238 599 €
Range: 138 606€ - 351 314€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 (Restauration traditionnelle)

Compare ROUSSILLON DIVERTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about ROUSSILLON DIVERTISSEMENTS

What is the revenue of ROUSSILLON DIVERTISSEMENTS ?

The revenue of ROUSSILLON DIVERTISSEMENTS in 2024 is 419 k€.

Is ROUSSILLON DIVERTISSEMENTS profitable?

ROUSSILLON DIVERTISSEMENTS recorded a net loss in 2024.

Where is the headquarters of ROUSSILLON DIVERTISSEMENTS ?

The headquarters of ROUSSILLON DIVERTISSEMENTS is located in CANET-EN-ROUSSILLON (66140), in the department Pyrenees-Orientales.

Where to find the tax return of ROUSSILLON DIVERTISSEMENTS ?

The tax return of ROUSSILLON DIVERTISSEMENTS 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 ROUSSILLON DIVERTISSEMENTS operate?

ROUSSILLON DIVERTISSEMENTS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.