Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ETABLISSEMENTS PERICHON : revenue, balance sheet and financial ratios

ETABLISSEMENTS PERICHON is a French company founded 67 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in TOURNON-SUR-RHONE (07300), this company of category PME shows in 2016 a net income negative of -131 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 - ETABLISSEMENTS PERICHON (SIREN 335920229)
Indicator 2016
Revenue N/C
Net income -131 138 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2016, ETABLISSEMENTS PERICHON records a net loss of 131 k€. This deficit will reduce equity on the balance sheet.

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

-131 138 €

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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 253%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

253.054%

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

10.86%

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

9.5%

Solvency indicators evolution
ETABLISSEMENTS PERICHON

Sector positioning

Debt ratio
253.05 2016
2016
Q1: 0.69
Med: 13.05
Q3: 51.69
Watch

In 2016, the debt ratio of ETABLISSEMENTS PERICHON (253.05) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
10.86% 2016
2016
Q1: 11.81%
Med: 31.75%
Q3: 52.44%
Average

In 2016, the financial autonomy of ETABLISSEMENTS PERICHON (10.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 151.76. 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

151.759

Liquidity indicators evolution
ETABLISSEMENTS PERICHON

Sector positioning

Liquidity ratio
151.76 2016
2016
Q1: 139.16
Med: 190.08
Q3: 278.96
Average

In 2016, the liquidity ratio of ETABLISSEMENTS PERICHON (151.76) 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.

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: 421 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 295 days. The gap of 126 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

0 €

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

421 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

295 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

0 j

WCR and payment terms evolution
ETABLISSEMENTS PERICHON

Positioning of ETABLISSEMENTS PERICHON in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Similar companies (Travaux d'installation d'équipements thermiques et de climatisation)

Compare ETABLISSEMENTS PERICHON with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about ETABLISSEMENTS PERICHON

What is the revenue of ETABLISSEMENTS PERICHON ?

The revenue of ETABLISSEMENTS PERICHON is not publicly disclosed (confidential accounts filed with INPI).

Is ETABLISSEMENTS PERICHON profitable?

ETABLISSEMENTS PERICHON recorded a net loss in 2016.

Where is the headquarters of ETABLISSEMENTS PERICHON ?

The headquarters of ETABLISSEMENTS PERICHON is located in TOURNON-SUR-RHONE (07300), in the department Ardeche.

Where to find the tax return of ETABLISSEMENTS PERICHON ?

The tax return of ETABLISSEMENTS PERICHON 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 ETABLISSEMENTS PERICHON operate?

ETABLISSEMENTS PERICHON operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.