LE FRELON A PERRUQUE : revenue, balance sheet and financial ratios

LE FRELON A PERRUQUE is a French company founded 8 years ago, specialized in the sector Débits de boissons. Based in OULLINS-PIERRE-BENITE (69600), this company of category PME shows in 2024 a revenue of 113 k€. 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 - LE FRELON A PERRUQUE (SIREN 832544886)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 112 917 € 126 144 € 109 659 € 77 836 € 84 730 € 153 097 € 154 097 €
Net income -9 702 € 11 953 € -1 676 € -15 074 € -2 036 € 9 816 € 11 381 €
EBITDA -1 326 € 12 393 € 11 764 € 2 736 € 12 866 € 26 638 € 25 911 €
Net margin -8.6% 9.5% -1.5% -19.4% -2.4% 6.4% 7.4%

Revenue and income statement

In 2024, LE FRELON A PERRUQUE achieves revenue of 113 k€. Revenue is declining over the period 2018-2024 (CAGR: -5.1%). Significant drop of -10% vs 2023. After deducting consumption (60 k€), gross margin stands at 53 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1 k€, representing -1.2% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -111%, reducing margin by 11.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -10 k€ (-8.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

112 917 €

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

53 187 €

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

-1 326 €

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

-9 702 €

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

-9 702 €

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

-1.2%

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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

0.0%

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

0.0%

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

-8.592%

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

0.0

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

100.0%

Solvency indicators evolution
LE FRELON A PERRUQUE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.27
Med: 29.23
Q3: 134.09
Excellent

In 2024, the debt ratio of LE FRELON A PERRUQUE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
0.0% 2024
2022
2023
2024
Q1: 4.25%
Med: 26.5%
Q3: 55.03%
Average

In 2024, the financial autonomy of LE FRELON A PERRUQUE (0.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.54 years
Q3: 3.22 years
Excellent

In 2024, the repayment capacity of LE FRELON A PERRUQUE (0.00) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (0 days): operations structurally generate cash.

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

0 €

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

0 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

0 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 and payment terms evolution
LE FRELON A PERRUQUE

Positioning of LE FRELON A PERRUQUE in its sector

Comparison with sector Débits de boissons

Valuation estimate

Based on 156 transactions of similar company sales in 2024, the value of LE FRELON A PERRUQUE is estimated at 94 624 € (range 66 073€ - 142 397€). The price/revenue ratio is 0.84x (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
156 transactions
66k€ 94k€ 142k€
94 624 € Range: 66 073€ - 142 397€
NAF 5 année 2024

Valuation method used

Revenue Multiple
112 917 € × 0.84x = 94 625 €
Range: 66 074€ - 142 398€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 156 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 (Débits de boissons)

Compare LE FRELON A PERRUQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Débits de boissons

Frequently asked questions about LE FRELON A PERRUQUE

What is the revenue of LE FRELON A PERRUQUE ?

The revenue of LE FRELON A PERRUQUE in 2024 is 113 k€.

Is LE FRELON A PERRUQUE profitable?

LE FRELON A PERRUQUE recorded a net loss in 2024.

Where is the headquarters of LE FRELON A PERRUQUE ?

The headquarters of LE FRELON A PERRUQUE is located in OULLINS-PIERRE-BENITE (69600), in the department Rhone.

Where to find the tax return of LE FRELON A PERRUQUE ?

The tax return of LE FRELON A PERRUQUE 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 LE FRELON A PERRUQUE operate?

LE FRELON A PERRUQUE operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.