PARTENIA : revenue, balance sheet and financial ratios

PARTENIA is a French company founded 26 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in LE MANS (72100), this company of category PME shows in 2023 a revenue of 10.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PARTENIA (SIREN 429200314)
Indicator 2024 2023 2022 2018 2017 2016 2016 2015 2014
Revenue N/C 10 675 178 € 12 315 093 € N/C 8 873 395 € 5 457 745 € 3 870 397 € 9 625 393 € 10 277 611 €
Net income -70 086 € -167 693 € 96 435 € 70 340 € 83 337 € 36 632 € 62 889 € 24 792 € -444 688 €
EBITDA N/C -84 637 € 242 720 € N/C -131 070 € 2 773 € -100 712 € -95 653 € -132 742 €
Net margin N/C -1.6% 0.8% N/C 0.9% 0.7% 1.6% 0.3% -4.3%

Revenue and income statement

In 2024, PARTENIA records a net loss of 70 k€. This deficit will reduce equity on the balance sheet.

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

-70 086 €

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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 120%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 12%. 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

120.098%

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

11.576%

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

58.4%

Solvency indicators evolution
PARTENIA

Sector positioning

Debt ratio
120.1 2024
2022
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Average

In 2024, the debt ratio of PARTENIA (120.10) 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
11.58% 2024
2022
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Average

In 2024, the financial autonomy of PARTENIA (11.6%) 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
-15.66 years 2023
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 1.57 years
Excellent -50 pts over 2 years

In 2023, the repayment capacity of PARTENIA (-15.66) 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 110.13. 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

110.128

Liquidity indicators evolution
PARTENIA

Sector positioning

Liquidity ratio
110.13 2024
2022
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Watch -8 pts over 3 years

In 2024, the liquidity ratio of PARTENIA (110.13) 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
-27.71x 2023
2022
2023
Q1: 0.0x
Med: 0.66x
Q3: 4.43x
Average -50 pts over 2 years

In 2023, the interest coverage of PARTENIA (-27.7x) 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.

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
PARTENIA

Positioning of PARTENIA in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Similar companies (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare PARTENIA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about PARTENIA

What is the revenue of PARTENIA ?

The revenue of PARTENIA in 2023 is 10.7 M€.

Is PARTENIA profitable?

PARTENIA recorded a net loss in 2024.

Where is the headquarters of PARTENIA ?

The headquarters of PARTENIA is located in LE MANS (72100), in the department Sarthe.

Where to find the tax return of PARTENIA ?

The tax return of PARTENIA 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 PARTENIA operate?

PARTENIA operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.