EUGENE-PERMA FRANCE : revenue, balance sheet and financial ratios

EUGENE-PERMA FRANCE is a French company founded 44 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in GENNEVILLIERS (92230), this company of category ETI shows in 2022 a revenue of 78.6 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 - EUGENE-PERMA FRANCE (SIREN 322584723)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 78 630 221 € 78 058 685 € 75 590 698 € 81 724 212 € 73 203 344 € 78 843 114 € 80 203 007 €
Net income -5 451 015 € 1 571 167 € 1 292 012 € -5 667 762 € -3 361 115 € 1 565 300 € 1 421 470 €
EBITDA -1 206 797 € 3 917 294 € 3 143 416 € -3 125 104 € -2 049 542 € 1 986 187 € 2 104 960 €
Net margin -6.9% 2.0% 1.7% -6.9% -4.6% 2.0% 1.8%

Revenue and income statement

In 2022, EUGENE-PERMA FRANCE achieves revenue of 78.6 M€. Activity remains stable over the period (CAGR: -0.3%). Vs 2021: +1%. After deducting consumption (33.1 M€), gross margin stands at 45.6 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.2 M€, representing -1.5% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -131%, reducing margin by 6.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -5.5 M€ (-6.9% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

78 630 221 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

45 550 103 €

EBITDA (2022) ?
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

-1 206 797 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 469 094 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-5 451 015 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.5%

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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 491%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

490.583%

Financial autonomy (2022) ?
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

5.535%

Cash flow / Revenue (2022) ?
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

-5.689%

Repayment capacity (2022) ?
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

-2.92

Asset age ratio (2022) ?
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

10.7%

Solvency indicators evolution
EUGENE-PERMA FRANCE

Sector positioning

Debt ratio
490.58 2022
2020
2021
2022
Q1: 0.0
Med: 14.51
Q3: 70.29
Watch

In 2022, the debt ratio of EUGENE-PERMA FRANCE (490.58) 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
5.54% 2022
2020
2021
2022
Q1: 9.71%
Med: 32.74%
Q3: 58.76%
Average -17 pts over 3 years

In 2022, the financial autonomy of EUGENE-PERMA FRANCE (5.5%) 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
-2.92 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.72 years
Excellent -50 pts over 3 years

In 2022, the repayment capacity of EUGENE-PERMA FRANCE (-2.92) 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 95.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

95.982

Interest coverage (2022) ?
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

-48.504

Liquidity indicators evolution
EUGENE-PERMA FRANCE

Sector positioning

Liquidity ratio
95.98 2022
2020
2021
2022
Q1: 121.37
Med: 195.63
Q3: 346.48
Watch -7 pts over 3 years

In 2022, the liquidity ratio of EUGENE-PERMA FRANCE (95.98) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-48.5x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 3.23x
Watch -50 pts over 3 years

In 2022, the interest coverage of EUGENE-PERMA FRANCE (-48.5x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. Excellent situation: suppliers finance 67 days of the operating cycle (retail model). Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 14.0 M€ to permanently finance. Notable WCR improvement over the period (-35%), freeing up cash.

Operating WCR (2022) ?
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

14 027 631 €

Customer credit (2022) ?
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 (2022) ?
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

88 j

Inventory turnover (2022) ?
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

17 j

WCR in days of revenue (2022) ?
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

64 j

WCR and payment terms evolution
EUGENE-PERMA FRANCE

Positioning of EUGENE-PERMA FRANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Similar companies (Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare EUGENE-PERMA FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about EUGENE-PERMA FRANCE

What is the revenue of EUGENE-PERMA FRANCE ?

The revenue of EUGENE-PERMA FRANCE in 2022 is 78.6 M€.

Is EUGENE-PERMA FRANCE profitable?

EUGENE-PERMA FRANCE recorded a net loss in 2022.

Where is the headquarters of EUGENE-PERMA FRANCE ?

The headquarters of EUGENE-PERMA FRANCE is located in GENNEVILLIERS (92230), in the department Hauts-de-Seine.

Where to find the tax return of EUGENE-PERMA FRANCE ?

The tax return of EUGENE-PERMA FRANCE 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 EUGENE-PERMA FRANCE operate?

EUGENE-PERMA FRANCE operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.