PENNELLE ET CIE : revenue, balance sheet and financial ratios

PENNELLE ET CIE is a French company founded 40 years ago, specialized in the sector Intermédiaires du commerce en bois et matériaux de construction. Based in LIBOURNE (33500), this company of category PME shows in 2022 a revenue of 2.1 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 - PENNELLE ET CIE (SIREN 335036778)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C 2 102 122 € N/C N/C N/C 1 414 008 € 1 467 986 € 1 399 008 € 1 171 040 €
Net income 14 781 € 189 015 € 195 506 € 136 498 € 101 593 € 56 192 € 12 894 € 67 594 € 11 477 € 8 545 €
EBITDA N/C N/C 253 132 € N/C N/C N/C 21 002 € 77 828 € 15 137 € 3 548 €
Net margin N/C N/C 9.3% N/C N/C N/C 0.9% 4.6% 0.8% 0.7%

Revenue and income statement

In 2024, PENNELLE ET CIE generates positive net income of 15 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 9 k€ -> 15 k€.

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

14 781 €

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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 8%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

7.61%

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

79.427%

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

6.8%

Solvency indicators evolution
PENNELLE ET CIE

Sector positioning

Debt ratio
7.61 2024
2022
2023
2024
Q1: 0.0
Med: 8.38
Q3: 45.18
Good -6 pts over 3 years

In 2024, the debt ratio of PENNELLE ET CIE (7.61) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
79.43% 2024
2022
2023
2024
Q1: 10.51%
Med: 39.78%
Q3: 64.58%
Excellent

In 2024, the financial autonomy of PENNELLE ET CIE (79.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.15 years 2022
2022
Q1: 0.0 years
Med: 0.08 years
Q3: 1.73 years
Average

In 2022, the repayment capacity of PENNELLE ET CIE (1.15) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 666.44. 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

666.437

Liquidity indicators evolution
PENNELLE ET CIE

Sector positioning

Liquidity ratio
666.44 2024
2022
2023
2024
Q1: 157.46
Med: 246.6
Q3: 409.76
Excellent

In 2024, the liquidity ratio of PENNELLE ET CIE (666.44) 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
0.77x 2022
2022
Q1: 0.0x
Med: 0.1x
Q3: 2.63x
Good

In 2022, the interest coverage of PENNELLE ET CIE (0.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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
PENNELLE ET CIE

Positioning of PENNELLE ET CIE in its sector

Comparison with sector Intermédiaires du commerce en bois et matériaux de construction

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of PENNELLE ET CIE is estimated at 24 949 € (range 10 335€ - 101 274€). 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
229 transactions
10k€ 24k€ 101k€
24 949 € Range: 10 335€ - 101 274€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
14 781 € × 1.7x = 24 950 €
Range: 10 335€ - 101 275€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en bois et matériaux de construction)

Compare PENNELLE ET CIE with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en bois et matériaux de construction

Frequently asked questions about PENNELLE ET CIE

What is the revenue of PENNELLE ET CIE ?

The revenue of PENNELLE ET CIE in 2022 is 2.1 M€.

Is PENNELLE ET CIE profitable?

Yes, PENNELLE ET CIE generated a net profit of 15 k€ in 2024.

Where is the headquarters of PENNELLE ET CIE ?

The headquarters of PENNELLE ET CIE is located in LIBOURNE (33500), in the department Gironde.

Where to find the tax return of PENNELLE ET CIE ?

The tax return of PENNELLE ET CIE 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 PENNELLE ET CIE operate?

PENNELLE ET CIE operates in the sector Intermédiaires du commerce en bois et matériaux de construction (NAF code 46.13Z). See the 'Sector positioning' section above to compare the company with its competitors.