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SCI CHRISTOPHE ROUSSEAU : revenue, balance sheet and financial ratios

SCI CHRISTOPHE ROUSSEAU is a French company founded 30 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in DOMECY-SUR-CURE (89450), this company of category PME shows in 2016 a revenue of 130 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SCI CHRISTOPHE ROUSSEAU (SIREN 404911372)
Indicator 2016
Revenue 129 740 €
Net income -20 502 €
EBITDA -62 246 €
Net margin -15.8%

Revenue and income statement

In 2016, SCI CHRISTOPHE ROUSSEAU achieves revenue of 130 k€. After deducting consumption (46 k€), gross margin stands at 84 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -62 k€, representing -48.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -21 k€ (-15.8% of revenue), which will impact equity.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

129 740 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

84 214 €

EBITDA (2016) ?
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

-62 246 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-20 361 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-20 502 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-48.0%

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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 681%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 21.4% 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 (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

681.269%

Financial autonomy (2016) ?
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

6.689%

Cash flow / Revenue (2016) ?
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

21.377%

Repayment capacity (2016) ?
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

10.485

Asset age ratio (2016) ?
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

49.8%

Solvency indicators evolution
SCI CHRISTOPHE ROUSSEAU

Sector positioning

Debt ratio
681.27 2016
2016
Q1: 0.0
Med: 11.0
Q3: 142.28
Average

In 2016, the debt ratio of SCI CHRISTOPHE ROUSSEAU (681.27) 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
6.69% 2016
2016
Q1: 2.59%
Med: 36.76%
Q3: 77.28%
Average

In 2016, the financial autonomy of SCI CHRISTOPHE ROUSSEAU (6.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
10.48 years 2016
2016
Q1: 0.0 years
Med: 0.4 years
Q3: 7.36 years
Average

In 2016, the repayment capacity of SCI CHRISTOPHE ROUSSEAU (10.48) 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 109.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

109.78

Interest coverage (2016) ?
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

-14.84

Liquidity indicators evolution
SCI CHRISTOPHE ROUSSEAU

Sector positioning

Liquidity ratio
109.78 2016
2016
Q1: 71.33
Med: 221.7
Q3: 837.13
Average

In 2016, the liquidity ratio of SCI CHRISTOPHE ROUSSEAU (109.78) 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
-14.84x 2016
2016
Q1: 0.0x
Med: 0.1x
Q3: 17.18x
Average

In 2016, the interest coverage of SCI CHRISTOPHE ROUSSEAU (-14.8x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 79 days of revenue, i.e. 28 k€ to permanently finance.

Operating WCR (2016) ?
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

28 492 €

Customer credit (2016) ?
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

21 j

Supplier credit (2016) ?
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

32 j

Inventory turnover (2016) ?
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

85 j

WCR in days of revenue (2016) ?
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

79 j

WCR and payment terms evolution
SCI CHRISTOPHE ROUSSEAU

Positioning of SCI CHRISTOPHE ROUSSEAU in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 1762 transactions of similar company sales (all years), the value of SCI CHRISTOPHE ROUSSEAU is estimated at 84 468 € (range 34 927€ - 209 092€). The price/revenue ratio is 0.65x (in line with sector norms). 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.

Estimated enterprise value 2016
1762 transactions
34k€ 84k€ 209k€
84 468 € Range: 34 927€ - 209 092€
NAF 5 all-time

Valuation method used

Revenue Multiple
129 740 € × 0.65x = 84 468 €
Range: 34 928€ - 209 093€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 1762 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 de terrains et d'autres biens immobiliers)

Compare SCI CHRISTOPHE ROUSSEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SCI CHRISTOPHE ROUSSEAU

What is the revenue of SCI CHRISTOPHE ROUSSEAU ?

The revenue of SCI CHRISTOPHE ROUSSEAU in 2016 is 130 k€.

Is SCI CHRISTOPHE ROUSSEAU profitable?

SCI CHRISTOPHE ROUSSEAU recorded a net loss in 2016.

Where is the headquarters of SCI CHRISTOPHE ROUSSEAU ?

The headquarters of SCI CHRISTOPHE ROUSSEAU is located in DOMECY-SUR-CURE (89450), in the department Yonne.

Where to find the tax return of SCI CHRISTOPHE ROUSSEAU ?

The tax return of SCI CHRISTOPHE ROUSSEAU 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 SCI CHRISTOPHE ROUSSEAU operate?

SCI CHRISTOPHE ROUSSEAU operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.