Income Statement Rougier

Stocks

ALRGR

FR0000037640

Forest & Wood Products

Market Closed - Euronext Paris 19:55:00 25/09/2026 +04			5-day change	1st Jan Change
11.20 ^EUR	-0.88%		-0.88%	-23.81%

04-30	Rougier S.A. Reports Earnings Results for the Full Year Ended December 31, 2025	CI
02-09	Eiffage, Sanofi, STMicroelectronics... Stocks to Watch Today in Paris

d.4Cw3sR7lkrqlT9xm9kHQ3jQX7qssyywW3IaLdd0DFdg.iVsG3FOO-fLWOKwVnzOC61J9jcFqpUF9pN7ZFpJyJLKNe3T3bo-_9cw7jQ

Published financial data: ROUGIER

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Revenues	66.5M	103M	98.87M	95.5M	75M
Total Revenues	66.5M	103M	98.87M	95.5M	75M
Cost of Goods Sold, Total	20.74M	42.87M	39.79M	34.25M	34.16M
Gross Profit	45.76M	60.12M	59.08M	61.25M	40.85M
Selling General & Admin Expenses, Total	33.31M	41.41M	40.67M	42.96M	38.24M
Depreciation & Amortization - (IS)	5.8M	6.87M	6.84M	7.63M	6.96M
Other Operating Expenses	3.45M	6.42M	5.52M	6.4M	7.21M
Other Operating Expenses, Total	42.57M	54.7M	53.04M	56.98M	52.42M
Operating Income	3.19M	5.42M	6.05M	4.26M	-11.57M
Interest Expense, Total	-765K	-644K	-716K	-137K	-113K
Interest And Investment Income	17K	-	2K	-	-
Net Interest Expenses	-748K	-644K	-714K	-137K	-113K
Income (Loss) On Equity Invest.	-	-	-	-	-
Currency Exchange Gains (Loss)	2K	-14K	104K	229K	248K
Other Non Operating Income (Expenses)	-158K	6K	133K	81K	-721K
EBT, Excl. Unusual Items	2.29M	4.77M	5.57M	4.44M	-12.15M
Impairment of Goodwill	-	-	-	-	-
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Gain (Loss) On Sale Of Assets	-	-	-	-	-
Asset Writedown	9K	4.19M	-	-	-
Other Unusual Items	6.48M	-190K	336K	105K	-45K
EBT, Incl. Unusual Items	8.78M	8.77M	5.91M	4.54M	-12.2M
Income Tax Expense	474K	736K	812K	681K	474K
Earnings From Continuing Operations	8.31M	8.04M	5.1M	3.86M	-12.67M
Net Income to Company	8.31M	8.04M	5.1M	3.86M	-12.67M
Minority Interest	-2.82M	-2.2M	-1.64M	-1.2M	4.64M
Net Income - (IS)	5.49M	5.83M	3.46M	2.66M	-8.03M
Net Income to Common Incl Extra Items	5.49M	5.83M	3.46M	2.66M	-8.03M
Net Income to Common Excl. Extra Items	5.49M	5.83M	3.46M	2.66M	-8.03M
Per Share Items
Net EPS - Basic	5.07	5.39	3.2	2.46	-7.42
Basic EPS - Continuing Operations	5.07	5.39	3.2	2.46	-7.42
Basic Weighted Average Shares Outstanding	1.08M	1.08M	1.08M	1.08M	1.08M
Net EPS - Diluted	5.07	5.39	3.2	2.46	-7.42
Diluted EPS - Continuing Operations	5.07	5.39	3.2	2.46	-7.42
Diluted Weighted Average Shares Outstanding	1.08M	1.08M	1.08M	1.08M	1.08M
Normalized Basic EPS	-1.28	0.72	1.71	1.46	-2.73
Normalized Diluted EPS	-1.28	0.72	1.71	1.46	-2.73
Supplemental Items
EBITDA	9.1M	8.1M	12.97M	11.88M	-4.68M
EBITA	3.87M	5.42M	6.62M	4.98M	-11M
EBIT	3.19M	5.42M	6.05M	4.26M	-11.57M
EBITDAR	10.29M	9.12M	13.46M	12.57M	-4.05M
Effective Tax Rate - (Ratio)	5.4	8.39	13.74	15	-3.89
Total Current Taxes	478K	736K	812K	681K	500K
Total Deferred Taxes	-4K	-	-	-	-26K
Normalized Net Income	-1.39M	779K	1.85M	1.58M	-2.95M
Non-Cash Pension Expense	-170K	80K	-56K	41K	58K
Supplemental Operating Expense Items
Advertising Expense	2K	19K	79K	98K	112K
Selling and Marketing Expenses	2K	19K	79K	98K	112K
Net Rental Expense, Total	1.19M	1.02M	489K	687K	626K
Imputed Operating Lease Interest Expense	424K	335K	197K	-	33.26K
Imputed Operating Lease Depreciation	770K	687K	292K	-	593K
Maintenance & Repair Expenses, Total	544K	549K	455K	410K	258K

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Assets
Cash And Equivalents	5.56M	5.38M	3.96M	-	2.67M
Total Cash And Short Term Investments	5.56M	5.38M	3.96M	-	2.67M
Accounts Receivable, Total	8.61M	13.1M	10.83M	-	10.08M
Other Receivables	5.2M	5.49M	7.61M	-	11M
Total Receivables	13.81M	18.59M	18.44M	-	21.09M
Inventory	16.52M	18.35M	17.19M	-	17.55M
Prepaid Expenses	108K	94K	228K	-	388K
Other Current Assets, Total	1.11M	1.15M	1.21M	-	824K
Total Current Assets	37.12M	43.56M	41.03M	-	42.52M
Gross Property Plant And Equipment	105M	80.27M	78.79M	-	85.76M
Accumulated Depreciation	-79.12M	-49.91M	-47.23M	-	-58.35M
Net Property Plant And Equipment	25.39M	30.36M	31.56M	-	27.41M
Long-term Investments	-	-	-	-	-
Goodwill	-	-	0	-	0
Other Intangibles, Total	3.64M	3.78M	3.17M	-	3.05M
Deferred Tax Assets Long-Term	-	-	-	-	26K
Other Long-Term Assets, Total	2.41M	2.76M	4.38M	-	4.7M
Total Assets	68.55M	80.46M	80.14M	-	77.71M
Liabilities
Accounts Payable, Total	12.68M	14.95M	11.88M	-	16.37M
Accrued Expenses, Total	12.08M	12.8M	21.58M	-	17.07M
Short-term Borrowings	1.72M	2.2M	1.21M	-	3.79M
Current Portion of Long-Term Debt	116K	3.86M	1.29M	-	4.59M
Current Portion of Leases	-	-	-	-	-
Current Income Taxes Payable	601K	486K	392K	-	882K
Other Current Liabilities	5.39M	8.61M	3.19M	-	4.72M
Total Current Liabilities	32.59M	42.89M	39.54M	-	47.41M
Long-Term Debt	12.75M	7.06M	11.5M	-	9.2M
Long-Term Leases	2.37M	1.37M	-	-	500K
Pension & Other Post Retirement Benefits	907K	967K	914K	-	779K
Deferred Tax Liability Non Current	28K	28K	28K	-	28K
Other Non Current Liabilities	12M	12.18M	7.1M	-	7.98M
Total Liabilities	60.64M	64.5M	59.08M	-	65.9M
Common Stock, Total	5.55M	5.55M	5.55M	-	5.55M
Additional Paid In Capital	3.95M	3.95M	3.95M	-	3.95M
Treasury Stock	-	-	-	-	-
Comprehensive Income and Other	-4.7M	1.15M	4.58M	-	-1.06M
Total Common Equity	4.8M	10.64M	14.08M	-	8.44M
Minority Interest	3.11M	5.32M	6.97M	-	3.37M
Total Equity	7.91M	15.96M	21.06M	-	11.81M
Total Liabilities And Equity	68.55M	80.46M	80.14M	-	77.71M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.08M	1.08M	1.08M	1.08M	1.08M
ECS Total Common Shares Outstanding	1.08M	1.08M	1.08M	1.08M	1.08M
Book Value / Share	4.43	9.83	13.01	-	7.8
Tangible Book Value	1.16M	6.86M	10.91M	-	5.39M
Tangible Book Value Per Share	1.07	6.34	10.08	-	4.98
Total Debt	16.95M	14.48M	14M	-	18.08M
Net Debt	11.38M	9.1M	10.04M	-	15.41M
Debt Equivalent of Unfunded Proj. Benefit Obligation	884K	944K	891K	-	588K
Debt Equivalent Oper. Leases	9.55M	8.18M	3.91M	5.5M	5.01M
Minority Interest, Total (Incl. Fin. Div)	3.11M	5.32M	6.97M	-	3.37M
Equity Method Investments, Total	-	-	-	-	-
Account Code - Inventory Valuation	6	6	6	-	6
Inventories - Raw Materials, Total	8.46M	8.99M	8.69M	-	7.65M
Inventories - Work In Process, Total	1.69M	1.49M	6K	-	6K
Inventories - Finished Goods, Total	10.94M	12.33M	12.95M	-	16.3M
Land - (BS)	-20K	323K	323K	-	323K
Buildings, Total	32.18M	11.14M	10.08M	-	11.99M
Machinery, Total	70.12M	66.77M	67.22M	-	71.04M
Full Time Employees	1.28K	1.3K	1.26K	-	1.16K
Accumulated Allowance for Doubtful Accounts (Supple)	548K	1.08M	1.16M	-	3.47M

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Net Income	5.49M	5.83M	3.46M	2.66M	-8.03M
Depreciation & Amortization - CF	5.23M	2.68M	6.35M	6.9M	6.32M
Amortization of Goodwill and Intangible Assets - (CF)	676K	-	568K	713K	570K
Depreciation & Amortization, Total	5.9M	2.68M	6.92M	7.62M	6.89M
(Gain) Loss From Sale Of Asset	-6.37M	316K	50K	-105K	-13K
Asset Writedown & Restructuring Costs	9K	4.19M	-	-	-
(Income) Loss On Equity Investments - (CF)	-	-	-	-	-
Other Operating Activities, Total	3.45M	77K	1.75M	1.38M	-2.24M
Change In Accounts Receivable	-2.06M	-5.82M	2.07M	-2.56M	3M
Change In Inventories	-900K	-1.83M	1.16M	-2.7M	2.34M
Change In Accounts Payable	-1.24M	2.26M	-2.36M	1.58M	3.79M
Change in Other Net Operating Assets	2.78M	2.62M	-5.3M	-5.58M	-1.58M
Cash from Operations	7.06M	10.34M	7.76M	2.3M	4.15M
Capital Expenditure	-7.48M	-7.43M	-9.85M	-4.52M	-6.13M
Sale of Property, Plant, and Equipment	7.1M	58K	32K	116K	23K
Cash Acquisitions	-	-	-11.84M	-	-
Divestitures	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-25K	59K	111K	-238K	506K
Other Investing Activities, Total	-52K	1K	-	1K	1K
Cash from Investing	-457K	-7.31M	-21.54M	-4.64M	-5.6M
Long-Term Debt Issued, Total	4.86M	1.15M	5.65M	2M	4.31M
Total Debt Issued	4.86M	1.15M	5.65M	2M	4.31M
Long-Term Debt Repaid, Total	-2.39M	-4.29M	-3.35M	-1.22M	-3.5M
Total Debt Repaid	-2.39M	-4.29M	-3.35M	-1.22M	-3.5M
Issuance of Common Stock	-	-	11.84M	-	-
Repurchase of Common Stock	-	-	-	-	-
Other Financing Activities, Total	-729K	-547K	-788K	-820K	-838K
Cash from Financing	1.74M	-3.69M	13.35M	-46K	-36K
Foreign Exchange Rate Adjustments	-2K	-	-	-	-
Miscellaneous Cash Flow Adjustments	-	1K	-	-	-
Net Change in Cash	8.34M	-662K	-435K	-2.39M	-1.48M
Supplemental Items
Cash Income Tax Paid (Refund)	656K	540K	1.12M	688K	-694K
Levered Free Cash Flow	2.21M	-2.31M	1.71M	-	4.91M
Unlevered Free Cash Flow	2.69M	-1.91M	2.16M	-	4.98M
Change In Net Working Capital	-2.27M	548K	-1.31M	-	-11.45M
Net Debt Issued / Repaid	2.47M	-3.14M	2.3M	774K	802K

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Profitability
Return on Assets	3.15	4.55	4.71	-	-9.07
Return on Total Capital	9.5	12.25	11.54	-	-20.55
Return On Equity %	218.72	67.32	27.54	-	-69.78
Return on Common Equity	263.53	75.55	27.99	-	-64.43
Margin Analysis
Gross Profit Margin %	68.81	58.37	59.76	64.13	54.46
SG&A Margin	50.09	40.2	41.13	44.99	50.99
EBITDA Margin %	13.68	7.87	13.11	12.44	-6.24
EBITA Margin %	5.82	5.26	6.69	5.21	-14.66
EBIT Margin %	4.8	5.26	6.12	4.46	-15.42
Income From Continuing Operations Margin %	12.49	7.8	5.16	4.04	-16.9
Net Income Margin %	8.25	5.66	3.5	2.79	-10.71
Net Avail. For Common Margin %	8.25	5.66	3.5	2.79	-10.71
Normalized Net Income Margin	-2.09	0.76	1.87	1.65	-3.94
Levered Free Cash Flow Margin	3.33	-2.24	1.73	-	6.55
Unlevered Free Cash Flow Margin	4.05	-1.85	2.18	-	6.65
Asset Turnover
Asset Turnover	1.05	1.38	1.23	-	0.94
Fixed Assets Turnover	2.74	3.69	3.19	-	2.63
Receivables Turnover (Average Receivables)	8.75	9.49	8.26	-	6.37
Inventory Turnover (Average Inventory)	1.29	2.46	2.24	-	1.82
Short Term Liquidity
Current Ratio	1.14	1.02	1.04	-	0.9
Quick Ratio	0.59	0.56	0.57	-	0.5
Operating Cash Flow to Current Liabilities	0.22	0.24	0.2	-	0.09
Days Sales Outstanding (Average Receivables)	41.69	38.47	44.18	-	57.3
Days Outstanding Inventory (Average Inventory)	282.8	148.42	163	-	200.05
Average Days Payable Outstanding	169.5	112.79	126.73	-	168.41
Cash Conversion Cycle (Average Days)	154.98	74.1	80.46	-	88.94
Long Term Solvency
Total Debt/Equity	214.22	90.72	66.5	-	153.02
Total Debt / Total Capital	68.18	47.57	39.94	-	60.48
LT Debt/Equity	191.05	52.82	54.62	-	82.1
Long-Term Debt / Total Capital	60.8	27.69	32.8	-	32.45
Total Liabilities / Total Assets	88.46	80.16	73.72	-	84.8
EBIT / Interest Expense	4.18	8.42	8.45	31.12	-102.37
EBITDA / Interest Expense	11.89	12.58	18.11	86.71	-41.4
(EBITDA - Capex) / Interest Expense	2.12	1.05	4.35	53.72	-95.63
Total Debt / EBITDA	1.86	1.79	1.08	-	-3.86
Net Debt / EBITDA	1.25	1.12	0.77	-	-3.29
Total Debt / (EBITDA - Capex)	10.45	21.52	4.5	-	-1.67
Net Debt / (EBITDA - Capex)	7.02	13.52	3.22	-	-1.43
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	53.16	54.88	-4.01	-3.41	-21.46
Gross Profit, 1 Yr. Growth %	48.1	31.39	-1.73	3.66	-33.31
EBITDA, 1 Yr. Growth %	-261.33	-10.92	60.01	-8.38	-139.38
EBITA, 1 Yr. Growth %	-133.38	69.72	22.08	-17.75	-357.99
EBIT, 1 Yr. Growth %	-125.65	69.72	11.6	-29.54	-371.36
Earnings From Cont. Operations, 1 Yr. Growth %	-170.54	-3.29	-36.57	-24.27	-428.32
Net Income, 1 Yr. Growth %	-174.12	6.3	-40.68	-23	-401.35
Normalized Net Income, 1 Yr. Growth %	-64.41	-156.03	137.23	-14.6	-287.27
Diluted EPS Before Extra, 1 Yr. Growth %	-174.1	6.3	-40.68	-23.04	-401.63
Accounts Receivable, 1 Yr. Growth %	30.81	52.18	-17.32	-	-25.09
Inventory, 1 Yr. Growth %	5.76	11.08	-6.33	-	-11.76
Net Property, Plant and Equip., 1 Yr. Growth %	9.92	19.55	3.95	-	-7.57
Total Assets, 1 Yr. Growth %	17.55	17.37	-0.4	-	-4.82
Tangible Book Value, 1 Yr. Growth %	-124.3	489.78	58.92	-	-61.55
Common Equity, 1 Yr. Growth %	-855.91	121.77	32.3	-	-48.8
Cash From Operations, 1 Yr. Growth %	54.85	46.51	-24.92	-70.37	80.6
Capital Expenditures, 1 Yr. Growth %	82.23	-0.6	32.6	-54.13	35.61
Levered Free Cash Flow, 1 Yr. Growth %	-123.19	-204.44	-173.96	-	-174.87
Unlevered Free Cash Flow, 1 Yr. Growth %	-129.68	-170.92	-213.02	-	-176.95
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	20.19	54.02	21.93	-3.71	-12.9
Gross Profit, 2 Yr. CAGR %	11.76	39.5	13.63	0.93	-16.85
EBITDA, 2 Yr. CAGR %	97.67	19.88	19.39	21.08	-39.93
EBITA, 2 Yr. CAGR %	-0.75	-31.62	43.94	-4.19	34.83
EBIT, 2 Yr. CAGR %	-9.84	-34.02	37.63	-11.32	38.28
Earnings From Cont. Operations, 2 Yr. CAGR %	3.5	-17.4	-21.68	-30.69	57.68
Net Income, 2 Yr. CAGR %	16.45	-11.23	-20.59	-32.41	52.33
Normalized Net Income, 2 Yr. CAGR %	106.39	-55.35	15.29	42.34	26.47
Diluted EPS Before Extra, 2 Yr. CAGR %	18.98	-11.25	-20.59	-32.43	52.36
Accounts Receivable, 2 Yr. CAGR %	-3.91	41.09	12.17	-	-3.51
Inventory, 2 Yr. CAGR %	-14.04	8.39	2	-	1.05
Net Property, Plant and Equip., 2 Yr. CAGR %	-0.47	14.63	11.48	-	-6.8
Total Assets, 2 Yr. CAGR %	-1.57	17.46	8.12	-	-1.53
Tangible Book Value, 2 Yr. CAGR %	-31.86	19.7	206.15	-	-29.7
Common Equity, 2 Yr. CAGR %	-15.58	309.44	71.29	-	-22.58
Cash From Operations, 2 Yr. CAGR %	25.91	50.62	4.88	-52.84	-26.85
Capital Expenditures, 2 Yr. CAGR %	109.45	34.58	14.8	-22.01	-21.13
Levered Free Cash Flow, 2 Yr. CAGR %	-21.36	-50.79	-12.11	-	69.59
Unlevered Free Cash Flow, 2 Yr. CAGR %	-23.92	-54.12	-10.47	-	52.05
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-5.26	30.79	31.56	12.82	-10.03
Gross Profit, 3 Yr. CAGR %	3.25	17.96	24.12	10.2	-12.09
EBITDA, 3 Yr. CAGR %	-36.91	51.55	32	9.31	-16.73
EBITA, 3 Yr. CAGR %	-53.4	11.33	-17.05	15.93	26.59
EBIT, 3 Yr. CAGR %	-56.29	11.33	-21.39	10.1	28.74
Earnings From Cont. Operations, 3 Yr. CAGR %	-27.4	1.18	-24.36	-22.55	16.4
Net Income, 3 Yr. CAGR %	-36.36	12.97	-22.39	-21.4	11.24
Normalized Net Income, 3 Yr. CAGR %	-61.32	33.64	-22.08	4.31	55.97
Diluted EPS Before Extra, 3 Yr. CAGR %	-36.36	14.6	-22.4	-21.41	11.26
Accounts Receivable, 3 Yr. CAGR %	6.06	12.01	18.07	-	-8.36
Inventory, 3 Yr. CAGR %	-8.66	-6.37	3.24	-	-1.47
Net Property, Plant and Equip., 3 Yr. CAGR %	-2.2	5.8	10.96	-	-3.34
Total Assets, 3 Yr. CAGR %	-1.38	4.38	11.18	-	-1.15
Tangible Book Value, 3 Yr. CAGR %	9.36	39.9	31.56	-	-7.74
Common Equity, 3 Yr. CAGR %	21.22	16.48	180.96	-	-7.44
Cash From Operations, 3 Yr. CAGR %	34.63	32.43	19.42	-31.19	-26.22
Capital Expenditures, 3 Yr. CAGR %	30.02	63.37	33.92	-15.44	-6.22
Levered Free Cash Flow, 3 Yr. CAGR %	-25.47	-13.56	-43.63	-	28.61
Unlevered Free Cash Flow, 3 Yr. CAGR %	-26.39	-25.68	-38.04	-	37.73
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-14.95	-6.32	4.8	15.71	11.55
Gross Profit, 5 Yr. CAGR %	-14.01	-9.01	7.28	10.83	5.74
EBITDA, 5 Yr. CAGR %	1.23	3.14	-18.58	38.54	-3.66
EBITA, 5 Yr. CAGR %	120.05	3.26	-29.59	4.84	-1.05
EBIT, 5 Yr. CAGR %	111.77	-2.27	-30.84	1.65	-1.47
Earnings From Cont. Operations, 5 Yr. CAGR %	5.62	-17.2	-25.16	-13.03	1.47
Net Income, 5 Yr. CAGR %	7.23	-14.06	-30.47	-8.02	1.64
Normalized Net Income, 5 Yr. CAGR %	152.65	-15.65	-40.13	37.05	-5.43
Diluted EPS Before Extra, 5 Yr. CAGR %	7.2	-14.08	-30.47	-7.23	1.64
Accounts Receivable, 5 Yr. CAGR %	-14.88	0.41	8.46	-	8.91
Inventory, 5 Yr. CAGR %	-17.45	-16.9	-4.53	-	2.36
Net Property, Plant and Equip., 5 Yr. CAGR %	-10.61	-5.94	3.06	-	3.48
Total Assets, 5 Yr. CAGR %	-14.98	-9.95	2.31	-	5.91
Tangible Book Value, 5 Yr. CAGR %	-47.49	-19.11	65.08	-	2.39
Common Equity, 5 Yr. CAGR %	-34.62	-17.31	39.2	-	67.78
Cash From Operations, 5 Yr. CAGR %	-13.63	-4.82	21.83	-12.37	-1.84
Capital Expenditures, 5 Yr. CAGR %	-9.15	-7.52	23.7	21.54	8.36
Levered Free Cash Flow, 5 Yr. CAGR %	3.77	-23.65	-20.39	-	-12.42
Unlevered Free Cash Flow, 5 Yr. CAGR %	-7.4	-29.31	-20.39	-	-11.27