SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD : revenue, balance sheet and financial ratios

SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD is a French company founded 37 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in PONTCHARRA (38530), this company of category PME shows in 2025 a revenue of 5.3 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 - SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD (SIREN 059500124)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 5 337 041 € 5 667 087 € 6 145 015 € 6 655 191 € 6 355 851 € 5 608 619 € 5 505 518 € 5 717 673 € 5 409 448 €
Net income -64 155 € 32 747 € 27 346 € 139 811 € 166 345 € 41 280 € 19 314 € 348 731 € 3 988 €
EBITDA -534 516 € -326 070 € -417 055 € -200 661 € -75 519 € -269 523 € -278 309 € -201 525 € -237 856 €
Net margin -1.2% 0.6% 0.4% 2.1% 2.6% 0.7% 0.4% 6.1% 0.1%

Revenue and income statement

In 2025, SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD achieves revenue of 5.3 M€. Activity remains stable over the period (CAGR: -0.2%). Slight decline of -6% vs 2024. After deducting consumption (3.5 M€), gross margin stands at 1.8 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 -535 k€, representing -10.0% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -64%, reducing margin by 4.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -64 k€ (-1.2% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 337 041 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 803 230 €

EBITDA (2025) ?
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

-534 516 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-530 141 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-64 155 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-10.0%

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

38.397%

Financial autonomy (2025) ?
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

60.072%

Cash flow / Revenue (2025) ?
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

-0.893%

Repayment capacity (2025) ?
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

-28.979

Asset age ratio (2025) ?
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

13.9%

Solvency indicators evolution
SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD

Sector positioning

Debt ratio
38.4 2025
2023
2024
2025
Q1: 3.0
Med: 25.33
Q3: 83.18
Average +19 pts over 3 years

In 2025, the debt ratio of SOCIETE DES MATERIAUX DE ... (38.40) 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
60.07% 2025
2023
2024
2025
Q1: 24.96%
Med: 47.12%
Q3: 67.03%
Good -7 pts over 3 years

In 2025, the financial autonomy of SOCIETE DES MATERIAUX DE ... (60.1%) 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
-28.98 years 2025
2023
2024
2025
Q1: -0.99 years
Med: 0.49 years
Q3: 4.73 years
Excellent -62 pts over 3 years

In 2025, the repayment capacity of SOCIETE DES MATERIAUX DE ... (-28.98) 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 257.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

257.638

Interest coverage (2025) ?
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

-1.137

Liquidity indicators evolution
SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD

Sector positioning

Liquidity ratio
257.64 2025
2023
2024
2025
Q1: 174.54
Med: 245.84
Q3: 364.57
Good +29 pts over 3 years

In 2025, the liquidity ratio of SOCIETE DES MATERIAUX DE ... (257.64) 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
-1.14x 2025
2023
2024
2025
Q1: -0.09x
Med: 3.3x
Q3: 18.47x
Watch

In 2025, the interest coverage of SOCIETE DES MATERIAUX DE ... (-1.1x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 98 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 144 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2017-2025, WCR increased by +35%, requiring additional financing.

Operating WCR (2025) ?
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

2 131 988 €

Customer credit (2025) ?
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

4 j

Supplier credit (2025) ?
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

44 j

Inventory turnover (2025) ?
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

98 j

WCR in days of revenue (2025) ?
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

144 j

WCR and payment terms evolution
SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD

Positioning of SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 634 832€ to 1 407 694€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
634k€ 798k€ 1407k€
798 145 € Range: 634 832€ - 1 407 694€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD

What is the revenue of SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD ?

The revenue of SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD in 2025 is 5.3 M€.

Is SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD profitable?

SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD recorded a net loss in 2025.

Where is the headquarters of SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD ?

The headquarters of SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD is located in PONTCHARRA (38530), in the department Isere.

Where to find the tax return of SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD ?

The tax return of SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD 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 SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD operate?

SOCIETE DES MATERIAUX DE CONSTRUCTION DE PONTCHARRA - ETS RIGAUD operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.