SARL ROUGIER TRANS-EXPORT : revenue, balance sheet and financial ratios

SARL ROUGIER TRANS-EXPORT is a French company founded 14 years ago, specialized in the sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a. . Based in CHAMPAGNAC-LA-RIVIERE (87150), this company of category PME shows in 2023 a revenue of 193 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 ROUGIER TRANS-EXPORT (SIREN 538064767)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 192 975 € 279 762 € 351 072 € 341 390 € 89 402 € 124 285 € 76 956 € 31 276 € 184 697 €
Net income 463 € 10 117 € 32 547 € 36 339 € 5 851 € 33 071 € 41 477 € -14 766 € 16 461 €
EBITDA 17 412 € 15 839 € 60 231 € 45 311 € 13 834 € 52 809 € 49 473 € -12 813 € 21 125 €
Net margin 0.2% 3.6% 9.3% 10.6% 6.5% 26.6% 53.9% -47.2% 8.9%

Revenue and income statement

In 2023, SARL ROUGIER TRANS-EXPORT achieves revenue of 193 k€. Revenue is growing positively over 9 years (CAGR: +0.5%). Significant drop of -31% vs 2022. After deducting consumption (37 k€), gross margin stands at 156 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 9.0% of revenue. Positive scissor effect: EBITDA margin improves by +3.4 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 463 €, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

192 975 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

155 721 €

EBITDA (2023) ?
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

17 412 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 055 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

463 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.0%

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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 19%. 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 49%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.19%

Financial autonomy (2023) ?
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

49.041%

Cash flow / Revenue (2023) ?
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

9.81%

Repayment capacity (2023) ?
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

1.797

Asset age ratio (2023) ?
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

11.5%

Solvency indicators evolution
SARL ROUGIER TRANS-EXPORT

Sector positioning

Debt ratio
19.19 2023
2021
2022
2023
Q1: -133.52
Med: 0.0
Q3: 28.34
Average -8 pts over 3 years

In 2023, the debt ratio of SARL ROUGIER TRANS-EXPORT (19.19) 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
49.04% 2023
2021
2022
2023
Q1: -59.97%
Med: 29.74%
Q3: 62.22%
Good

In 2023, the financial autonomy of SARL ROUGIER TRANS-EXPORT (49.0%) 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
1.8 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.74 years
Q3: 2.93 years
Average +11 pts over 3 years

In 2023, the repayment capacity of SARL ROUGIER TRANS-EXPORT (1.80) 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 240.47. 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 9.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

240.466

Interest coverage (2023) ?
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

9.453

Liquidity indicators evolution
SARL ROUGIER TRANS-EXPORT

Sector positioning

Liquidity ratio
240.47 2023
2021
2022
2023
Q1: 3.92
Med: 102.91
Q3: 272.89
Good

In 2023, the liquidity ratio of SARL ROUGIER TRANS-EXPORT (240.47) 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
9.45x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.49x
Q3: 3.58x
Excellent +23 pts over 3 years

In 2023, the interest coverage of SARL ROUGIER TRANS-EXPORT (9.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 239 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 244 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 637 days of revenue, i.e. 341 k€ to permanently finance. Over 2015-2023, WCR increased by +106%, requiring additional financing.

Operating WCR (2023) ?
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

341 342 €

Customer credit (2023) ?
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

239 j

Supplier credit (2023) ?
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

244 j

Inventory turnover (2023) ?
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

61 j

WCR in days of revenue (2023) ?
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

637 j

WCR and payment terms evolution
SARL ROUGIER TRANS-EXPORT

Positioning of SARL ROUGIER TRANS-EXPORT in its sector

Comparison with sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a.

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 50 458€ to 80 325€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
50k€ 52k€ 80k€
52 996 € Range: 50 458€ - 80 325€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 (Location et location-bail d'autres machines, équipements et biens matériels n.c.a. )

Compare SARL ROUGIER TRANS-EXPORT with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'autres machines, équipements et biens matériels n.c.a.

Frequently asked questions about SARL ROUGIER TRANS-EXPORT

What is the revenue of SARL ROUGIER TRANS-EXPORT ?

The revenue of SARL ROUGIER TRANS-EXPORT in 2023 is 193 k€.

Is SARL ROUGIER TRANS-EXPORT profitable?

Yes, SARL ROUGIER TRANS-EXPORT generated a net profit of 463€ in 2023.

Where is the headquarters of SARL ROUGIER TRANS-EXPORT ?

The headquarters of SARL ROUGIER TRANS-EXPORT is located in CHAMPAGNAC-LA-RIVIERE (87150), in the department Haute-Vienne.

Where to find the tax return of SARL ROUGIER TRANS-EXPORT ?

The tax return of SARL ROUGIER TRANS-EXPORT 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 ROUGIER TRANS-EXPORT operate?

SARL ROUGIER TRANS-EXPORT operates in the sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a. (NAF code 77.39Z). See the 'Sector positioning' section above to compare the company with its competitors.