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PEN AR VRO INVESTISSEMENTS : revenue, balance sheet and financial ratios

PEN AR VRO INVESTISSEMENTS is a French company founded 13 years ago, specialized in the sector Activités des sièges sociaux. Based in PLOEMEUR (56270), this company of category PME shows in 2017 a revenue of 202 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - PEN AR VRO INVESTISSEMENTS (SIREN 790063671)
Indicator 2017
Revenue 202 417 €
Net income -276 337 €
EBITDA -190 424 €
Net margin -136.5%

Revenue and income statement

In 2017, PEN AR VRO INVESTISSEMENTS achieves revenue of 202 k€. After deducting consumption (0 €), gross margin stands at 202 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -190 k€, representing -94.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -276 k€ (-136.5% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

202 417 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

202 417 €

EBITDA (2017) ?
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

-190 424 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-164 648 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-276 337 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-93.4%

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

39.118%

Financial autonomy (2017) ?
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

28.433%

Cash flow / Revenue (2017) ?
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

-147.751%

Repayment capacity (2017) ?
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

-0.444

Asset age ratio (2017) ?
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

58.5%

Solvency indicators evolution
PEN AR VRO INVESTISSEMENTS

Sector positioning

Debt ratio
39.12 2017
2017
Q1: 0.74
Med: 27.18
Q3: 109.15
Average

In 2017, the debt ratio of PEN AR VRO INVESTISSEMENTS (39.12) 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
28.43% 2017
2017
Q1: 20.71%
Med: 51.8%
Q3: 80.67%
Average

In 2017, the financial autonomy of PEN AR VRO INVESTISSEMENTS (28.4%) 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
-0.44 years 2017
2017
Q1: 0.0 years
Med: 0.63 years
Q3: 5.02 years
Excellent

In 2017, the repayment capacity of PEN AR VRO INVESTISSEMENTS (-0.44) 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 38.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

38.489

Interest coverage (2017) ?
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

-0.965

Liquidity indicators evolution
PEN AR VRO INVESTISSEMENTS

Sector positioning

Liquidity ratio
38.49 2017
2017
Q1: 100.0
Med: 288.25
Q3: 1155.28
Watch

In 2017, the liquidity ratio of PEN AR VRO INVESTISSEMENTS (38.49) 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
-0.96x 2017
2017
Q1: -30.47x
Med: 0.0x
Q3: 5.91x
Average

In 2017, the interest coverage of PEN AR VRO INVESTISSEMENTS (-1.0x) 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: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 432 days. Excellent situation: suppliers finance 355 days of the operating cycle (retail model). WCR is negative (-503 days): operations structurally generate cash.

Operating WCR (2017) ?
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

-283 060 €

Customer credit (2017) ?
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

77 j

Supplier credit (2017) ?
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

432 j

Inventory turnover (2017) ?
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 (2017) ?
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

-503 j

WCR and payment terms evolution
PEN AR VRO INVESTISSEMENTS

Positioning of PEN AR VRO INVESTISSEMENTS in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 112 transactions of similar company sales in 2017, the value of PEN AR VRO INVESTISSEMENTS is estimated at 111 681 € (range 31 439€ - 166 536€). The price/revenue ratio is 0.55x (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 2017
112 transactions
31k€ 111k€ 166k€
111 681 € Range: 31 439€ - 166 536€
NAF 5 année 2017

Valuation method used

Revenue Multiple
202 417 € × 0.55x = 111 682 €
Range: 31 439€ - 166 537€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 112 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 sièges sociaux)

Compare PEN AR VRO INVESTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about PEN AR VRO INVESTISSEMENTS

What is the revenue of PEN AR VRO INVESTISSEMENTS ?

The revenue of PEN AR VRO INVESTISSEMENTS in 2017 is 202 k€.

Is PEN AR VRO INVESTISSEMENTS profitable?

PEN AR VRO INVESTISSEMENTS recorded a net loss in 2017.

Where is the headquarters of PEN AR VRO INVESTISSEMENTS ?

The headquarters of PEN AR VRO INVESTISSEMENTS is located in PLOEMEUR (56270), in the department Morbihan.

Where to find the tax return of PEN AR VRO INVESTISSEMENTS ?

The tax return of PEN AR VRO INVESTISSEMENTS 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 PEN AR VRO INVESTISSEMENTS operate?

PEN AR VRO INVESTISSEMENTS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.