HOLDING PESENTI : revenue, balance sheet and financial ratios

HOLDING PESENTI is a French company founded 22 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in VILLEFRANCHE-SUR-SAONE (69400), this company of category PME shows in 2024 a revenue of 1.1 M€. 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 - HOLDING PESENTI (SIREN 478137060)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 147 211 € 1 011 881 € 865 201 € 1 041 362 € 880 143 € 946 751 € 816 047 € 608 019 € 765 851 €
Net income 126 707 € 62 291 € 173 078 € 119 894 € 14 306 € 253 159 € -24 545 € -70 632 € 9 320 €
EBITDA 259 484 € 187 145 € 152 359 € 253 504 € 39 397 € 237 919 € 113 548 € -14 245 € 32 662 €
Net margin 11.0% 6.2% 20.0% 11.5% 1.6% 26.7% -3.0% -11.6% 1.2%

Revenue and income statement

In 2024, HOLDING PESENTI achieves revenue of 1.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Vs 2023, growth of +13% (1.0 M€ -> 1.1 M€). After deducting consumption (0 €), gross margin stands at 1.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 259 k€, representing 22.6% of revenue. Positive scissor effect: EBITDA margin improves by +4.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 127 k€, i.e. 11.0% 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

1 147 211 €

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

1 147 211 €

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

259 484 €

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

167 908 €

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

126 707 €

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

22.6%

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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 1004%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 74.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 10.1% 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

1003.751%

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

8.147%

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

10.082%

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

74.71

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

7.2%

Solvency indicators evolution
HOLDING PESENTI

Sector positioning

Debt ratio
1003.75 2024
2022
2023
2024
Q1: 0.0
Med: 7.62
Q3: 47.41
Watch

In 2024, the debt ratio of HOLDING PESENTI (1003.75) 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
8.15% 2024
2022
2023
2024
Q1: 12.95%
Med: 47.58%
Q3: 76.23%
Average

In 2024, the financial autonomy of HOLDING PESENTI (8.2%) 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
74.71 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 1.71 years
Watch -20 pts over 3 years

In 2024, the repayment capacity of HOLDING PESENTI (74.71) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 982.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

982.626

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

0.0

Liquidity indicators evolution
HOLDING PESENTI

Sector positioning

Liquidity ratio
982.63 2024
2022
2023
2024
Q1: 123.9
Med: 243.5
Q3: 572.15
Excellent

In 2024, the liquidity ratio of HOLDING PESENTI (982.63) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Average

In 2024, the interest coverage of HOLDING PESENTI (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Overall, WCR represents 446 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2016-2024, WCR increased by +315%, requiring additional financing.

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

1 421 521 €

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

43 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

64 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

0 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

446 j

WCR and payment terms evolution
HOLDING PESENTI

Positioning of HOLDING PESENTI in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of HOLDING PESENTI is estimated at 546 192 € (range 158 985€ - 1 663 459€). With an EBITDA of 259 484€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2024
193 transactions
158k€ 546k€ 1663k€
546 192 € Range: 158 985€ - 1 663 459€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
259 484 € × 1.2x
Estimation 314 145 €
81 141€ - 1 603 488€
Revenue Multiple 30%
1 147 211 € × 0.98x
Estimation 1 127 052 €
314 298€ - 2 096 122€
Net Income Multiple 20%
126 707 € × 2.0x
Estimation 255 019 €
120 629€ - 1 164 392€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Activités des agents et courtiers d'assurances)

Compare HOLDING PESENTI with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about HOLDING PESENTI

What is the revenue of HOLDING PESENTI ?

The revenue of HOLDING PESENTI in 2024 is 1.1 M€.

Is HOLDING PESENTI profitable?

Yes, HOLDING PESENTI generated a net profit of 127 k€ in 2024.

Where is the headquarters of HOLDING PESENTI ?

The headquarters of HOLDING PESENTI is located in VILLEFRANCHE-SUR-SAONE (69400), in the department Rhone.

Where to find the tax return of HOLDING PESENTI ?

The tax return of HOLDING PESENTI 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 HOLDING PESENTI operate?

HOLDING PESENTI operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.