SIREN : 489451880
PER & CO is a French company founded 20 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75008), this company of category ETI shows in 2024 a revenue of 5.8 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2014 | 2013 | 2012 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 5 766 054 € | 6 314 628 € | 5 460 449 € | 2 299 583 € | 1 960 941 € | 6 394 327 € | 6 526 026 € | 5 567 574 € | 4 613 670 € | 1 951 515 € | 2 165 916 € | N/C |
| Net income | -30 425 € | 242 392 € | 21 807 € | 342 866 € | -346 511 € | 446 861 € | 528 648 € | 399 353 € | -75 343 € | -915 098 € | -658 203 € | -6 621 506 € |
| EBITDA | -6 159 € | 148 298 € | 48 144 € | 375 553 € | -237 069 € | 583 169 € | 743 338 € | 626 737 € | 165 638 € | -508 320 € | -306 665 € | -2 733 970 € |
| Net margin | -0.5% | 3.8% | 0.4% | 14.9% | -17.7% | 7.0% | 8.1% | 7.2% | -1.6% | -46.9% | -30.4% | N/C |
In 2024, PER & CO achieves revenue of 5.8 M€. Over the period 2013-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.3%. Slight decline of -9% vs 2023. After deducting consumption (3.2 M€), gross margin stands at 2.6 M€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6 k€, representing -0.1% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -104%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -30 k€ (-0.5% of revenue), which will impact equity.
5 766 054 €
2 562 809 €
-6 159 €
-1 678 €
-30 425 €
-0.1%
The debt ratio (= Financial debt / Equity x 100) stands at -105%. 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 -233%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 109.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-105.283%
-232.631%
0.912%
109.558
2.6%
In 2024, the debt ratio of PER & CO (-105.28) 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.
In 2024, the financial autonomy of PER & CO (-232.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of PER & CO (109.56) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 82.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
82.471
-117.6
In 2024, the liquidity ratio of PER & CO (82.47) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of PER & CO (-117.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 178 k€ to permanently finance.
178 056 €
0 j
83 j
1 j
11 j
Based on 698 transactions of similar company sales in 2024, the value of PER & CO is estimated at 3 285 692 € (range 1 908 718€ - 4 837 876€). The price/revenue ratio is 0.57x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 698 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare PER & CO with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of PER & CO in 2024 is 5.8 M€.
PER & CO recorded a net loss in 2024.
The headquarters of PER & CO is located in PARIS (75008), in the department Paris.
The tax return of PER & CO 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).
PER & CO operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.