SARL ROCHETTE STEPHANE : revenue, balance sheet and financial ratios

SARL ROCHETTE STEPHANE is a French company founded 28 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in ROIFFIEUX (07100), this company of category PME shows in 2024 a revenue of 16.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - SARL ROCHETTE STEPHANE (SIREN 413419722)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 16 075 907 € 18 193 243 € 33 108 339 € 13 386 338 € 15 380 371 € 14 969 448 € 13 760 714 € 12 918 149 €
Net income 1 242 324 € 2 313 191 € 3 461 999 € 536 176 € 636 131 € 663 679 € 534 517 € 477 434 €
EBITDA 1 642 804 € 2 297 199 € 5 432 649 € 678 745 € 979 313 € 938 370 € 950 620 € 818 180 €
Net margin 7.7% 12.7% 10.5% 4.0% 4.1% 4.4% 3.9% 3.7%

Revenue and income statement

In 2024, SARL ROCHETTE STEPHANE achieves revenue of 16.1 M€. Revenue is growing positively over 8 years (CAGR: +2.8%). Significant drop of -12% vs 2023. After deducting consumption (12.2 M€), gross margin stands at 3.9 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 10.2% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -28%, reducing margin by 2.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 7.7% 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

16 075 907 €

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

3 914 952 €

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

1 642 804 €

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

1 645 735 €

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

1 242 324 €

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

10.2%

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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 7%. 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 85%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

6.961%

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

85.436%

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

7.652%

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

0.646

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

16.2%

Solvency indicators evolution
SARL ROCHETTE STEPHANE

Sector positioning

Debt ratio
6.96 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 56.89
Good

In 2024, the debt ratio of SARL ROCHETTE STEPHANE (6.96) 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
85.44% 2024
2022
2023
2024
Q1: 25.8%
Med: 46.48%
Q3: 64.21%
Excellent +14 pts over 3 years

In 2024, the financial autonomy of SARL ROCHETTE STEPHANE (85.4%) 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
0.65 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.34 years
Average +21 pts over 3 years

In 2024, the repayment capacity of SARL ROCHETTE STEPHANE (0.65) 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 1128.91. 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 7.3x. Operating income very largely covers interest expenses: high safety margin.

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

1128.912

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

7.342

Liquidity indicators evolution
SARL ROCHETTE STEPHANE

Sector positioning

Liquidity ratio
1128.91 2024
2022
2023
2024
Q1: 160.94
Med: 235.03
Q3: 353.28
Excellent

In 2024, the liquidity ratio of SARL ROCHETTE STEPHANE (1128.91) 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
7.34x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.36x
Q3: 8.51x
Good +20 pts over 3 years

In 2024, the interest coverage of SARL ROCHETTE STEPHANE (7.3x) 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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. The company must finance 20 days of gap between collections and payments. Inventory turnover is 182 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 217 days of revenue, i.e. 9.7 M€ to permanently finance. Over 2016-2024, WCR increased by +34%, requiring additional financing.

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

9 708 562 €

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

35 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

15 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

182 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

217 j

WCR and payment terms evolution
SARL ROCHETTE STEPHANE

Positioning of SARL ROCHETTE STEPHANE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 1 059 190€ to 4 527 390€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1059k€ 1761k€ 4527k€
1 761 006 € Range: 1 059 190€ - 4 527 390€
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) de bois et de matériaux de construction )

Compare SARL ROCHETTE STEPHANE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about SARL ROCHETTE STEPHANE

What is the revenue of SARL ROCHETTE STEPHANE ?

The revenue of SARL ROCHETTE STEPHANE in 2024 is 16.1 M€.

Is SARL ROCHETTE STEPHANE profitable?

Yes, SARL ROCHETTE STEPHANE generated a net profit of 1.2 M€ in 2024.

Where is the headquarters of SARL ROCHETTE STEPHANE ?

The headquarters of SARL ROCHETTE STEPHANE is located in ROIFFIEUX (07100), in the department Ardeche.

Where to find the tax return of SARL ROCHETTE STEPHANE ?

The tax return of SARL ROCHETTE STEPHANE 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 ROCHETTE STEPHANE operate?

SARL ROCHETTE STEPHANE operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.