ETABLISSEMENTS PESSEY FOURNIER : revenue, balance sheet and financial ratios

ETABLISSEMENTS PESSEY FOURNIER is a French company founded 37 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in AYSE (74130), this company of category PME shows in 2024 a revenue of 3.4 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 - ETABLISSEMENTS PESSEY FOURNIER (SIREN 350666913)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 427 623 € 3 315 396 € 3 569 622 € 3 488 374 € 3 421 326 € 3 868 150 € 3 509 063 € N/C N/C
Net income 297 452 € 238 668 € 298 528 € 361 672 € 201 606 € 343 087 € 348 715 € 188 308 € 210 994 €
EBITDA 455 106 € 341 878 € 410 246 € 481 668 € 309 531 € 497 933 € 532 829 € N/C N/C
Net margin 8.7% 7.2% 8.4% 10.4% 5.9% 8.9% 9.9% N/C N/C

Revenue and income statement

In 2024, ETABLISSEMENTS PESSEY FOURNIER achieves revenue of 3.4 M€. Activity remains stable over the period (CAGR: -0.4%). Vs 2023: +3%. After deducting consumption (1.3 M€), gross margin stands at 2.1 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 455 k€, representing 13.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 297 k€, i.e. 8.7% 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

3 427 623 €

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

2 143 123 €

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

455 106 €

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

389 675 €

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

297 452 €

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

13.3%

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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 17%. 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 59%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.5% 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

16.772%

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

58.866%

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

10.513%

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

0.572

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

41.1%

Solvency indicators evolution
ETABLISSEMENTS PESSEY FOURNIER

Sector positioning

Debt ratio
16.77 2024
2022
2023
2024
Q1: 0.99
Med: 13.19
Q3: 41.12
Average +6 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS PESSEY FOU... (16.77) 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
58.87% 2024
2022
2023
2024
Q1: 17.51%
Med: 38.8%
Q3: 57.71%
Excellent

In 2024, the financial autonomy of ETABLISSEMENTS PESSEY FOU... (58.9%) 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
0.57 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 1.04 years
Average +6 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS PESSEY FOU... (0.57) 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 253.98. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

253.979

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

1.403

Liquidity indicators evolution
ETABLISSEMENTS PESSEY FOURNIER

Sector positioning

Liquidity ratio
253.98 2024
2022
2023
2024
Q1: 154.23
Med: 215.06
Q3: 312.46
Good -15 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS PESSEY FOU... (253.98) 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
1.4x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.3x
Good

In 2024, the interest coverage of ETABLISSEMENTS PESSEY FOU... (1.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 53 days of revenue, i.e. 508 k€ to permanently finance.

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

507 768 €

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

30 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

51 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

56 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

53 j

WCR and payment terms evolution
ETABLISSEMENTS PESSEY FOURNIER

Positioning of ETABLISSEMENTS PESSEY FOURNIER in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 212 213€ to 1 117 545€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
212k€ 588k€ 1117k€
588 170 € Range: 212 213€ - 1 117 545€
NAF 5 année 2024

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

Compare ETABLISSEMENTS PESSEY FOURNIER 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 PESSEY FOURNIER

What is the revenue of ETABLISSEMENTS PESSEY FOURNIER ?

The revenue of ETABLISSEMENTS PESSEY FOURNIER in 2024 is 3.4 M€.

Is ETABLISSEMENTS PESSEY FOURNIER profitable?

Yes, ETABLISSEMENTS PESSEY FOURNIER generated a net profit of 297 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS PESSEY FOURNIER ?

The headquarters of ETABLISSEMENTS PESSEY FOURNIER is located in AYSE (74130), in the department Haute-Savoie.

Where to find the tax return of ETABLISSEMENTS PESSEY FOURNIER ?

The tax return of ETABLISSEMENTS PESSEY FOURNIER 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 PESSEY FOURNIER operate?

ETABLISSEMENTS PESSEY FOURNIER 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.