SA TRANSPORTS ROULLE ET FILS : revenue, balance sheet and financial ratios

SA TRANSPORTS ROULLE ET FILS is a French company founded 50 years ago, specialized in the sector Transports routiers de fret de proximité. Based in SAINT-ETIENNE-DU-ROUVRAY (76800), this company of category ETI shows in 2024 a revenue of 24.3 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 - SA TRANSPORTS ROULLE ET FILS (SIREN 680500931)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 24 300 916 € 23 504 864 € 21 636 159 € 16 782 998 € 14 997 127 € 16 458 512 €
Net income 556 912 € 650 784 € 452 938 € -43 133 € 213 981 € 290 571 €
EBITDA 1 168 824 € 987 758 € 751 686 € 68 353 € 246 658 € 394 456 €
Net margin 2.3% 2.8% 2.1% -0.3% 1.4% 1.8%

Revenue and income statement

In 2024, SA TRANSPORTS ROULLE ET FILS achieves revenue of 24.3 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.1%. Vs 2023: +3%. After deducting consumption (4.3 M€), gross margin stands at 20.0 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 4.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 557 k€, i.e. 2.3% 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

24 300 916 €

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

19 999 010 €

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

1 168 824 €

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

1 022 665 €

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

556 912 €

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

4.8%

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 2%. 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 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.7% 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

2.017%

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

37.317%

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

3.724%

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

0.061

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

5.2%

Solvency indicators evolution
SA TRANSPORTS ROULLE ET FILS

Sector positioning

Debt ratio
2.02 2024
2022
2023
2024
Q1: 1.8
Med: 27.54
Q3: 87.06
Good

In 2024, the debt ratio of SA TRANSPORTS ROULLE ET FILS (2.02) 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
37.32% 2024
2022
2023
2024
Q1: 13.27%
Med: 31.55%
Q3: 51.53%
Good -9 pts over 3 years

In 2024, the financial autonomy of SA TRANSPORTS ROULLE ET FILS (37.3%) 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
0.06 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Average

In 2024, the repayment capacity of SA TRANSPORTS ROULLE ET FILS (0.06) 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 156.14. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

156.143

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

0.434

Liquidity indicators evolution
SA TRANSPORTS ROULLE ET FILS

Sector positioning

Liquidity ratio
156.14 2024
2022
2023
2024
Q1: 117.28
Med: 164.75
Q3: 253.6
Average

In 2024, the liquidity ratio of SA TRANSPORTS ROULLE ET FILS (156.14) 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
0.43x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.91x
Good -22 pts over 3 years

In 2024, the interest coverage of SA TRANSPORTS ROULLE ET FILS (0.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 2.7 M€ to permanently finance.

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

2 689 382 €

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

44 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

46 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

4 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

40 j

WCR and payment terms evolution
SA TRANSPORTS ROULLE ET FILS

Positioning of SA TRANSPORTS ROULLE ET FILS in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of SA TRANSPORTS ROULLE ET FILS is estimated at 2 565 926 € (range 1 202 773€ - 5 887 982€). With an EBITDA of 1 168 824€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.23x (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 2024
71 tx
1202k€ 2565k€ 5887k€
2 565 926 € Range: 1 202 773€ - 5 887 982€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 168 824 € × 0.9x
Estimation 1 073 414 €
763 886€ - 4 329 806€
Revenue Multiple 30%
24 300 916 € × 0.23x
Estimation 5 508 630 €
2 573 216€ - 8 982 988€
Net Income Multiple 20%
556 912 € × 3.4x
Estimation 1 883 151 €
244 331€ - 5 140 914€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 (Transports routiers de fret de proximité)

Compare SA TRANSPORTS ROULLE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret de proximité

Frequently asked questions about SA TRANSPORTS ROULLE ET FILS

What is the revenue of SA TRANSPORTS ROULLE ET FILS ?

The revenue of SA TRANSPORTS ROULLE ET FILS in 2024 is 24.3 M€.

Is SA TRANSPORTS ROULLE ET FILS profitable?

Yes, SA TRANSPORTS ROULLE ET FILS generated a net profit of 557 k€ in 2024.

Where is the headquarters of SA TRANSPORTS ROULLE ET FILS ?

The headquarters of SA TRANSPORTS ROULLE ET FILS is located in SAINT-ETIENNE-DU-ROUVRAY (76800), in the department Seine-Maritime.

Where to find the tax return of SA TRANSPORTS ROULLE ET FILS ?

The tax return of SA TRANSPORTS ROULLE 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 SA TRANSPORTS ROULLE ET FILS operate?

SA TRANSPORTS ROULLE ET FILS operates in the sector Transports routiers de fret de proximité (NAF code 49.41B). See the 'Sector positioning' section above to compare the company with its competitors.