R.S.D : revenue, balance sheet and financial ratios

R.S.D is a French company founded 21 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'appareils sanitaires et de produits de décoration. Based in CHABEUIL (26120), this company of category PME shows in 2024 a revenue of 89 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-13

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, R.S.D posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - R.S.D (SIREN 481293496)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 88 966 € 155 158 € 131 249 € 197 301 € 133 750 € 139 657 € 215 474 € 212 480 € 210 422 €
Net income 395 605 € -7 862 € 9 763 € 41 690 € 12 608 € -16 316 € 61 144 € 34 439 € 32 350 €
EBITDA -93 153 € 10 579 € -11 721 € 24 712 € -10 154 € -36 844 € 34 594 € 50 936 € 37 696 €
Net margin 444.7% -5.1% 7.4% 21.1% 9.4% -11.7% 28.4% 16.2% 15.4%

Revenue and income statement

In 2024, R.S.D achieves revenue of 89 k€. Revenue is declining over the period 2020-2024 (CAGR: -9.7%). Significant drop of -43% vs 2023. After deducting consumption (14 k€), gross margin stands at 75 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -93 k€, representing -104.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 396 k€, i.e. 444.7% 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

88 966 €

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

75 397 €

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

-93 153 €

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

-99 810 €

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

395 605 €

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

-104.7%

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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 4%. This ratio is more favorable than the sector median (15.0%). Financial autonomy (= Equity / Total assets x 100) reaches 87%. Compared with its sector, this ratio places the company among the best positioned (sector median: 46.9%).

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

4.14%

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

86.69%

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

-68.59%

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

-0.7

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

8.6%

Solvency indicators evolution
R.S.D

Sector positioning

Debt ratio
4.14% 2024
Q1: 1.45%
Med: 15.04%
Q3: 57.72%
Good -24 pts over 3 years

In 2024, the debt ratio of R.S.D (4.1%) 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
86.69% 2024
Q1: 24.08%
Med: 46.86%
Q3: 63.56%
Excellent +9 pts over 3 years

In 2024, the financial autonomy of R.S.D (86.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
12.33 years 2023
Q1: 0.0 years
Med: 0.36 years
Q3: 1.94 years
Watch

In 2023, the repayment capacity of R.S.D (12.33) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 12.04. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.3).

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

12.04

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

-0.82

Liquidity indicators evolution
R.S.D

Sector positioning

Liquidity ratio
12.04 2024
Q1: 1.55
Med: 2.28
Q3: 3.4
Excellent -15 pts over 3 years

In 2024, the liquidity ratio of R.S.D (12.04) 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
-0.82x 2024
Q1: 0.0x
Med: 1.53x
Q3: 9.08x
Watch +8 pts over 3 years

In 2024, the interest coverage of R.S.D (-0.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 137 days. Excellent situation: suppliers finance 90 days of the operating cycle (retail model). WCR is negative (-121 days): operations structurally generate cash. Between 2021 and 2024, WCR improved by 207 days of revenue, 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

-29 846 €

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

47 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

137 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

-121 j

WCR and payment terms evolution
R.S.D

Positioning of R.S.D in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'appareils sanitaires et de produits de décoration

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 123 008€ to 1 760 721€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
123k€ 299k€ 1760k€
299 673 € Range: 123 008€ - 1 760 721€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 gros (commerce interentreprises) d'appareils sanitaires et de produits de décoration)

Compare R.S.D with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'appareils sanitaires et de produits de décoration

Top companies in Commerce de gros (commerce interentreprises) d'appareils sanitaires et de produits de décoration

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'appareils sanitaires et de produits de décoration:

Top companies in Drome

Largest companies by revenue in the department Drome:

Voir le classement complet du département Drome

Frequently asked questions about R.S.D

What is the revenue of R.S.D ?

The revenue of R.S.D in 2024 is 89 k€.

Is R.S.D profitable?

Yes, R.S.D generated a net profit of 396 k€ in 2024.

Where is the headquarters of R.S.D ?

The headquarters of R.S.D is located in CHABEUIL (26120), in the department Drome.

Where to find the tax return of R.S.D ?

The tax return of R.S.D 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 R.S.D operate?

R.S.D operates in the sector Commerce de gros (commerce interentreprises) d'appareils sanitaires et de produits de décoration (NAF code 46.73B). See the 'Sector positioning' section above to compare the company with its competitors.