PERCO - CONSTRUCTIONS ET TRAVAUX : revenue, balance sheet and financial ratios

PERCO - CONSTRUCTIONS ET TRAVAUX is a French company founded 11 years ago, specialized in the sector Construction de maisons individuelles. Based in BREST (29200), this company of category PME shows in 2022 a revenue of 2.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - PERCO - CONSTRUCTIONS ET TRAVAUX (SIREN 803731181)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 2 922 000 € N/C 1 795 754 € 1 988 114 € 1 700 091 € 1 088 713 € 153 039 €
Net income 118 648 € 56 798 € 132 646 € 142 991 € 149 120 € 61 900 € 5 501 €
EBITDA 157 211 € N/C 189 741 € 205 055 € 209 296 € 86 451 € 8 197 €
Net margin 4.1% N/C 7.4% 7.2% 8.8% 5.7% 3.6%

Revenue and income statement

In 2022, PERCO - CONSTRUCTIONS ET TRAVAUX achieves revenue of 2.9 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +63.5%. After deducting consumption (930 k€), gross margin stands at 2.0 M€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 157 k€, representing 5.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 119 k€, i.e. 4.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 922 000 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 991 608 €

EBITDA (2022) ?
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

157 211 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

145 164 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

118 648 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.4%

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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 118%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

117.744%

Financial autonomy (2022) ?
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

24.515%

Cash flow / Revenue (2022) ?
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

4.396%

Repayment capacity (2022) ?
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

3.944

Asset age ratio (2022) ?
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

65.9%

Solvency indicators evolution
PERCO - CONSTRUCTIONS ET TRAVAUX

Sector positioning

Debt ratio
117.74 2022
2020
2021
2022
Q1: 0.0
Med: 13.86
Q3: 67.26
Average +49 pts over 3 years

In 2022, the debt ratio of PERCO - CONSTRUCTIONS ET ... (117.74) 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
24.52% 2022
2020
2021
2022
Q1: 4.18%
Med: 21.33%
Q3: 44.02%
Good -9 pts over 3 years

In 2022, the financial autonomy of PERCO - CONSTRUCTIONS ET ... (24.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.94 years 2022
2020
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 1.27 years
Average +25 pts over 2 years

In 2022, the repayment capacity of PERCO - CONSTRUCTIONS ET ... (3.94) 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 191.34. 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 2.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

191.343

Interest coverage (2022) ?
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

2.373

Liquidity indicators evolution
PERCO - CONSTRUCTIONS ET TRAVAUX

Sector positioning

Liquidity ratio
191.34 2022
2020
2021
2022
Q1: 122.22
Med: 173.43
Q3: 266.89
Good +25 pts over 3 years

In 2022, the liquidity ratio of PERCO - CONSTRUCTIONS ET ... (191.34) 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
2.37x 2022
2020
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.6x
Excellent +25 pts over 2 years

In 2022, the interest coverage of PERCO - CONSTRUCTIONS ET ... (2.4x) 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: 80 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 95 days of revenue, i.e. 769 k€ to permanently finance. Over 2016-2022, WCR increased by +1526%, requiring additional financing.

Operating WCR (2022) ?
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

769 041 €

Customer credit (2022) ?
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

80 j

Supplier credit (2022) ?
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

77 j

Inventory turnover (2022) ?
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

9 j

WCR in days of revenue (2022) ?
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

95 j

WCR and payment terms evolution
PERCO - CONSTRUCTIONS ET TRAVAUX

Positioning of PERCO - CONSTRUCTIONS ET TRAVAUX in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of PERCO - CONSTRUCTIONS ET TRAVAUX is estimated at 442 132 € (range 195 165€ - 964 748€). With an EBITDA of 157 211€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (conservative valuation). 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 2022
113 transactions
195k€ 442k€ 964k€
442 132 € Range: 195 165€ - 964 748€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
157 211 € × 3.6x
Estimation 573 543 €
216 138€ - 793 212€
Revenue Multiple 30%
2 922 000 € × 0.11x
Estimation 321 526 €
223 759€ - 1 260 646€
Net Income Multiple 20%
118 648 € × 2.5x
Estimation 294 518 €
99 843€ - 949 743€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare PERCO - CONSTRUCTIONS ET TRAVAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about PERCO - CONSTRUCTIONS ET TRAVAUX

What is the revenue of PERCO - CONSTRUCTIONS ET TRAVAUX ?

The revenue of PERCO - CONSTRUCTIONS ET TRAVAUX in 2022 is 2.9 M€.

Is PERCO - CONSTRUCTIONS ET TRAVAUX profitable?

Yes, PERCO - CONSTRUCTIONS ET TRAVAUX generated a net profit of 119 k€ in 2022.

Where is the headquarters of PERCO - CONSTRUCTIONS ET TRAVAUX ?

The headquarters of PERCO - CONSTRUCTIONS ET TRAVAUX is located in BREST (29200), in the department Finistere.

Where to find the tax return of PERCO - CONSTRUCTIONS ET TRAVAUX ?

The tax return of PERCO - CONSTRUCTIONS ET TRAVAUX 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 PERCO - CONSTRUCTIONS ET TRAVAUX operate?

PERCO - CONSTRUCTIONS ET TRAVAUX operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.