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SARL RALLON ET FILS : revenue, balance sheet and financial ratios

SARL RALLON ET FILS is a French company founded 29 years ago, specialized in the sector Travaux de plâtrerie. Based in VOUZAILLES (86170), this company of category PME shows in 2020 a revenue of 429 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SARL RALLON ET FILS (SIREN 411928062)
Indicator 2020
Revenue 428 611 €
Net income -14 711 €
EBITDA -7 968 €
Net margin -3.4%

Revenue and income statement

In 2020, SARL RALLON ET FILS achieves revenue of 429 k€. After deducting consumption (157 k€), gross margin stands at 271 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -8 k€, representing -1.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -15 k€ (-3.4% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

428 611 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

271 339 €

EBITDA (2020) ?
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

-7 968 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-14 247 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-14 711 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.9%

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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 107%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

106.539%

Financial autonomy (2020) ?
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

32.623%

Cash flow / Revenue (2020) ?
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

-1.969%

Repayment capacity (2020) ?
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

-6.915

Asset age ratio (2020) ?
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

18.3%

Solvency indicators evolution
SARL RALLON ET FILS

Sector positioning

Debt ratio
106.54 2020
2020
Q1: 0.65
Med: 20.93
Q3: 83.0
Average

In 2020, the debt ratio of SARL RALLON ET FILS (106.54) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
32.62% 2020
2020
Q1: 6.13%
Med: 28.27%
Q3: 49.32%
Good

In 2020, the financial autonomy of SARL RALLON ET FILS (32.6%) 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
-6.92 years 2020
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 1.2 years
Excellent

In 2020, the repayment capacity of SARL RALLON ET FILS (-6.92) 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 266.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

266.425

Interest coverage (2020) ?
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

-4.669

Liquidity indicators evolution
SARL RALLON ET FILS

Sector positioning

Liquidity ratio
266.43 2020
2020
Q1: 145.39
Med: 205.65
Q3: 303.44
Good

In 2020, the liquidity ratio of SARL RALLON ET FILS (266.43) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-4.67x 2020
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.71x
Watch

In 2020, the interest coverage of SARL RALLON ET FILS (-4.7x) 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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Overall, WCR represents 64 days of revenue, i.e. 76 k€ to permanently finance.

Operating WCR (2020) ?
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

75 658 €

Customer credit (2020) ?
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

41 j

Supplier credit (2020) ?
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 (2020) ?
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 (2020) ?
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

64 j

WCR and payment terms evolution
SARL RALLON ET FILS

Positioning of SARL RALLON ET FILS in its sector

Comparison with sector Travaux de plâtrerie

Valuation estimate

Based on 54 transactions of similar company sales in 2020, the value of SARL RALLON ET FILS is estimated at 75 515 € (range 51 233€ - 102 841€). The price/revenue ratio is 0.18x (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 2020
54 tx
51k€ 75k€ 102k€
75 515 € Range: 51 233€ - 102 841€
NAF 4 année 2020 Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
428 611 € × 0.18x = 75 515 €
Range: 51 234€ - 102 841€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Travaux de plâtrerie)

Compare SARL RALLON ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de plâtrerie

Frequently asked questions about SARL RALLON ET FILS

What is the revenue of SARL RALLON ET FILS ?

The revenue of SARL RALLON ET FILS in 2020 is 429 k€.

Is SARL RALLON ET FILS profitable?

SARL RALLON ET FILS recorded a net loss in 2020.

Where is the headquarters of SARL RALLON ET FILS ?

The headquarters of SARL RALLON ET FILS is located in VOUZAILLES (86170), in the department Vienne.

Where to find the tax return of SARL RALLON ET FILS ?

The tax return of SARL RALLON 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 SARL RALLON ET FILS operate?

SARL RALLON ET FILS operates in the sector Travaux de plâtrerie (NAF code 43.31Z). See the 'Sector positioning' section above to compare the company with its competitors.