PERNAT AERO DEFENSE INDUSTRIE : revenue, balance sheet and financial ratios

PERNAT AERO DEFENSE INDUSTRIE is a French company founded 18 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in CLUSES (74300), this company of category ETI shows in 2022 a revenue of 314 k€. 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 - PERNAT AERO DEFENSE INDUSTRIE (SIREN 499262301)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 314 393 € 288 915 € 232 090 € 179 132 € 371 916 € 433 916 € 471 916 € 626 881 €
Net income 913 808 € 471 207 € -19 268 € -7 712 € 2 287 751 € 168 403 € 20 371 € 58 164 €
EBITDA -100 065 € -13 500 € -30 648 € -10 570 € 33 251 € 38 193 € 39 575 € 55 870 €
Net margin 290.7% 163.1% -8.3% -4.3% 615.1% 38.8% 4.3% 9.3%

Revenue and income statement

In 2022, PERNAT AERO DEFENSE INDUSTRIE achieves revenue of 314 k€. Revenue is declining over the period 2015-2022 (CAGR: -9.4%). Vs 2021: +9%. After deducting consumption (0 €), gross margin stands at 314 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 -100 k€, representing -31.8% of revenue. Warning negative scissor effect: despite revenue change (+9%), EBITDA varies by -641%, reducing margin by 27.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 914 k€, i.e. 290.7% 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

314 393 €

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

314 393 €

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

-100 065 €

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

-91 850 €

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

913 808 €

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

-31.8%

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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 135%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 287.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

135.342%

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

41.808%

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

287.763%

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

5.553

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

34.9%

Solvency indicators evolution
PERNAT AERO DEFENSE INDUSTRIE

Sector positioning

Debt ratio
135.34 2022
2020
2021
2022
Q1: 0.04
Med: 14.14
Q3: 118.39
Average

In 2022, the debt ratio of PERNAT AERO DEFENSE INDUS... (135.34) 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
41.81% 2022
2020
2021
2022
Q1: 18.05%
Med: 62.02%
Q3: 91.75%
Average

In 2022, the financial autonomy of PERNAT AERO DEFENSE INDUS... (41.8%) 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
5.55 years 2022
2020
2021
2022
Q1: -0.0 years
Med: 0.04 years
Q3: 3.93 years
Average +50 pts over 3 years

In 2022, the repayment capacity of PERNAT AERO DEFENSE INDUS... (5.55) 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 118.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

118.022

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

-95.211

Liquidity indicators evolution
PERNAT AERO DEFENSE INDUSTRIE

Sector positioning

Liquidity ratio
118.02 2022
2020
2021
2022
Q1: 118.61
Med: 637.87
Q3: 4243.78
Average

In 2022, the liquidity ratio of PERNAT AERO DEFENSE INDUS... (118.02) 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.

Interest coverage
-95.21x 2022
2020
2021
2022
Q1: -75.2x
Med: -1.06x
Q3: 0.0x
Average -25 pts over 3 years

In 2022, the interest coverage of PERNAT AERO DEFENSE INDUS... (-95.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). WCR is negative (-202 days): operations structurally generate cash. Notable WCR improvement over the period (-154%), freeing up cash.

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

-176 802 €

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

0 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

50 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

0 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

-202 j

WCR and payment terms evolution
PERNAT AERO DEFENSE INDUSTRIE

Positioning of PERNAT AERO DEFENSE INDUSTRIE in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 2 812 615€ to 8 657 885€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
2812k€ 5358k€ 8657k€
5 358 915 € Range: 2 812 615€ - 8 657 885€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Fonds de placement et entités financières similaires)

Compare PERNAT AERO DEFENSE INDUSTRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about PERNAT AERO DEFENSE INDUSTRIE

What is the revenue of PERNAT AERO DEFENSE INDUSTRIE ?

The revenue of PERNAT AERO DEFENSE INDUSTRIE in 2022 is 314 k€.

Is PERNAT AERO DEFENSE INDUSTRIE profitable?

Yes, PERNAT AERO DEFENSE INDUSTRIE generated a net profit of 914 k€ in 2022.

Where is the headquarters of PERNAT AERO DEFENSE INDUSTRIE ?

The headquarters of PERNAT AERO DEFENSE INDUSTRIE is located in CLUSES (74300), in the department Haute-Savoie.

Where to find the tax return of PERNAT AERO DEFENSE INDUSTRIE ?

The tax return of PERNAT AERO DEFENSE INDUSTRIE 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 PERNAT AERO DEFENSE INDUSTRIE operate?

PERNAT AERO DEFENSE INDUSTRIE operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.