SAS ROLAND CHATEAU : revenue, balance sheet and financial ratios

SAS ROLAND CHATEAU is a French company founded 22 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires. Based in MONTAGNY-LES-BEAUNE (21200), this company of category PME shows in 2024 a revenue of 22.7 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 - SAS ROLAND CHATEAU (SIREN 451376172)
Indicator 2024 2023 2022 2018 2017
Revenue 22 723 124 € 25 048 690 € 26 962 475 € N/C 15 523 248 €
Net income 2 882 559 € 3 353 296 € 2 778 321 € 778 788 € 491 469 €
EBITDA 3 516 005 € 4 192 527 € 3 267 026 € N/C 233 676 €
Net margin 12.7% 13.4% 10.3% N/C 3.2%

Revenue and income statement

In 2024, SAS ROLAND CHATEAU achieves revenue of 22.7 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Slight decline of -9% vs 2023. After deducting consumption (15.0 M€), gross margin stands at 7.7 M€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.5 M€, representing 15.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.9 M€, i.e. 12.7% 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

22 723 124 €

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

7 699 842 €

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

3 516 005 €

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

3 390 506 €

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

2 882 559 €

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

15.5%

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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 0%. 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 84%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.112%

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

84.273%

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

13.206%

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

0.005

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

18.8%

Solvency indicators evolution
SAS ROLAND CHATEAU

Sector positioning

Debt ratio
0.11 2024
2022
2023
2024
Q1: 0.14
Med: 12.14
Q3: 43.04
Excellent

In 2024, the debt ratio of SAS ROLAND CHATEAU (0.11) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
84.27% 2024
2022
2023
2024
Q1: 23.34%
Med: 47.87%
Q3: 67.91%
Excellent

In 2024, the financial autonomy of SAS ROLAND CHATEAU (84.3%) 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
0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.62 years
Good

In 2024, the repayment capacity of SAS ROLAND CHATEAU (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 658.24. 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 0.1x. 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

658.243

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

0.129

Liquidity indicators evolution
SAS ROLAND CHATEAU

Sector positioning

Liquidity ratio
658.24 2024
2022
2023
2024
Q1: 162.26
Med: 245.95
Q3: 425.37
Excellent

In 2024, the liquidity ratio of SAS ROLAND CHATEAU (658.24) 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
0.13x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.95x
Q3: 9.05x
Average

In 2024, the interest coverage of SAS ROLAND CHATEAU (0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 24 days of gap between collections and payments. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 134 days of revenue, i.e. 8.5 M€ to permanently finance. Over 2017-2024, WCR increased by +87%, 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

8 475 725 €

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

54 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

30 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

21 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

134 j

WCR and payment terms evolution
SAS ROLAND CHATEAU

Positioning of SAS ROLAND CHATEAU in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 2 658 801€ to 21 531 309€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2658k€ 8561k€ 21531k€
8 561 663 € Range: 2 658 801€ - 21 531 309€
NAF 5 all-time

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'autres produits intermédiaires)

Compare SAS ROLAND CHATEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Frequently asked questions about SAS ROLAND CHATEAU

What is the revenue of SAS ROLAND CHATEAU ?

The revenue of SAS ROLAND CHATEAU in 2024 is 22.7 M€.

Is SAS ROLAND CHATEAU profitable?

Yes, SAS ROLAND CHATEAU generated a net profit of 2.9 M€ in 2024.

Where is the headquarters of SAS ROLAND CHATEAU ?

The headquarters of SAS ROLAND CHATEAU is located in MONTAGNY-LES-BEAUNE (21200), in the department Cote-d'Or.

Where to find the tax return of SAS ROLAND CHATEAU ?

The tax return of SAS ROLAND CHATEAU 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 SAS ROLAND CHATEAU operate?

SAS ROLAND CHATEAU operates in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires (NAF code 46.76Z). See the 'Sector positioning' section above to compare the company with its competitors.