MERRAINS DU PERIGORD : revenue, balance sheet and financial ratios

MERRAINS DU PERIGORD is a French company founded 17 years ago, specialized in the sector Fabrication d'emballages en bois. Based in LES SALLES-LAVAUGUYON (87440), this company of category PME shows in 2024 a revenue of 8.8 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 - MERRAINS DU PERIGORD (SIREN 510669724)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 763 483 € 6 183 833 € 6 602 413 € 4 299 933 € 5 504 804 € 5 250 532 € 5 779 783 € 6 193 403 € 5 958 505 €
Net income -169 612 € -291 004 € 52 029 € 21 874 € 13 169 € 6 253 € -9 849 € 18 468 € -70 182 €
EBITDA 94 056 € 313 233 € 419 472 € -293 539 € -98 551 € 105 927 € 263 711 € 272 102 € 247 618 €
Net margin -1.9% -4.7% 0.8% 0.5% 0.2% 0.1% -0.2% 0.3% -1.2%

Revenue and income statement

In 2024, MERRAINS DU PERIGORD achieves revenue of 8.8 M€. Revenue is growing positively over 9 years (CAGR: +4.9%). Vs 2023, growth of +42% (6.2 M€ -> 8.8 M€). After deducting consumption (6.6 M€), gross margin stands at 2.1 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 94 k€, representing 1.1% of revenue. Warning negative scissor effect: despite revenue change (+42%), EBITDA varies by -70%, reducing margin by 4.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -170 k€ (-1.9% 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

8 763 483 €

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

2 131 159 €

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

94 056 €

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

-115 730 €

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

-169 612 €

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

1.1%

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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 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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 74.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

59.096%

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

48.992%

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

0.459%

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

74.291

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

48.3%

Solvency indicators evolution
MERRAINS DU PERIGORD

Sector positioning

Debt ratio
59.1 2024
2022
2023
2024
Q1: 11.28
Med: 29.01
Q3: 72.26
Average -11 pts over 3 years

In 2024, the debt ratio of MERRAINS DU PERIGORD (59.10) 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
48.99% 2024
2022
2023
2024
Q1: 37.01%
Med: 54.18%
Q3: 67.76%
Average +17 pts over 3 years

In 2024, the financial autonomy of MERRAINS DU PERIGORD (49.0%) 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
74.29 years 2024
2022
2023
2024
Q1: 0.25 years
Med: 1.3 years
Q3: 3.99 years
Watch +7 pts over 3 years

In 2024, the repayment capacity of MERRAINS DU PERIGORD (74.29) 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 291.00. 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 83.0x. Operating income very largely covers interest expenses: high safety margin.

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

290.995

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

82.963

Liquidity indicators evolution
MERRAINS DU PERIGORD

Sector positioning

Liquidity ratio
291.0 2024
2022
2023
2024
Q1: 194.02
Med: 291.0
Q3: 453.54
Good -10 pts over 3 years

In 2024, the liquidity ratio of MERRAINS DU PERIGORD (291.00) 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
82.96x 2024
2022
2023
2024
Q1: 0.42x
Med: 3.42x
Q3: 12.99x
Excellent

In 2024, the interest coverage of MERRAINS DU PERIGORD (83.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 93 days. Excellent situation: suppliers finance 88 days of the operating cycle (retail model). Inventory turnover is 365 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 371 days of revenue, i.e. 9.0 M€ to permanently finance. Over 2016-2024, WCR increased by +86%, 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

9 024 021 €

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

5 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

93 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

365 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

371 j

WCR and payment terms evolution
MERRAINS DU PERIGORD

Positioning of MERRAINS DU PERIGORD in its sector

Comparison with sector Fabrication d'emballages en bois

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 313 376€ to 899 571€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
313k€ 556k€ 899k€
556 963 € Range: 313 376€ - 899 571€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication d'emballages en bois)

Compare MERRAINS DU PERIGORD with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en bois

Frequently asked questions about MERRAINS DU PERIGORD

What is the revenue of MERRAINS DU PERIGORD ?

The revenue of MERRAINS DU PERIGORD in 2024 is 8.8 M€.

Is MERRAINS DU PERIGORD profitable?

MERRAINS DU PERIGORD recorded a net loss in 2024.

Where is the headquarters of MERRAINS DU PERIGORD ?

The headquarters of MERRAINS DU PERIGORD is located in LES SALLES-LAVAUGUYON (87440), in the department Haute-Vienne.

Where to find the tax return of MERRAINS DU PERIGORD ?

The tax return of MERRAINS DU PERIGORD 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 MERRAINS DU PERIGORD operate?

MERRAINS DU PERIGORD operates in the sector Fabrication d'emballages en bois (NAF code 16.24Z). See the 'Sector positioning' section above to compare the company with its competitors.