PERNET DIFFUSION : revenue, balance sheet and financial ratios

PERNET DIFFUSION is a French company founded 20 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PONT-DE-L'ARCHE (27340), this company of category PME shows in 2024 a revenue of 193 k€. 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

Financial history - PERNET DIFFUSION (SIREN 487529539)
Indicator 2024 2023 2021 2020 2018 2017 2016
Revenue 193 162 € 160 707 € 114 202 € 136 951 € 161 350 € 184 088 € 227 647 €
Net income 54 748 € 25 183 € -37 950 € 9 255 € -3 926 € -6 978 € -22 371 €
EBITDA 68 526 € 46 820 € -22 764 € 18 912 € -26 839 € 10 250 € -14 723 €
Net margin 28.3% 15.7% -33.2% 6.8% -2.4% -3.8% -9.8%

Revenue and income statement

In 2024, PERNET DIFFUSION achieves revenue of 193 k€. Activity remains stable over the period (CAGR: -2.0%). Vs 2023, growth of +20% (161 k€ -> 193 k€). After deducting consumption (0 €), gross margin stands at 193 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 69 k€, representing 35.5% of revenue. Positive scissor effect: EBITDA margin improves by +6.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 55 k€, i.e. 28.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

193 162 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

193 162 €

EBITDA (2024) ?
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

68 526 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

67 031 €

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

54 748 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

35.5%

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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 3%. 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 61%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 28.8% 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 (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

3.411%

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

61.406%

Cash flow / Revenue (2024) ?
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

28.805%

Repayment capacity (2024) ?
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

0.063

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

13.3%

Solvency indicators evolution
PERNET DIFFUSION

Sector positioning

Debt ratio
3.41 2024
2021
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Good -29 pts over 3 years

In 2024, the debt ratio of PERNET DIFFUSION (3.41) 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
61.41% 2024
2021
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Good +40 pts over 3 years

In 2024, the financial autonomy of PERNET DIFFUSION (61.4%) 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
0.06 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average +26 pts over 3 years

In 2024, the repayment capacity of PERNET DIFFUSION (0.06) 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 268.64. 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

268.645

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
PERNET DIFFUSION

Sector positioning

Liquidity ratio
268.64 2024
2021
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Average +19 pts over 3 years

In 2024, the liquidity ratio of PERNET DIFFUSION (268.64) 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
0.0x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average

In 2024, the interest coverage of PERNET DIFFUSION (0.0x) 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: 286 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The gap of 280 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 182 days of revenue, i.e. 98 k€ to permanently finance. Over 2016-2024, WCR increased by +639%, requiring additional financing.

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

97 891 €

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

286 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

6 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 in days of revenue (2024) ?
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

182 j

WCR and payment terms evolution
PERNET DIFFUSION

Positioning of PERNET DIFFUSION in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of PERNET DIFFUSION is estimated at 259 917 € (range 79 860€ - 465 643€). With an EBITDA of 68 526€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
79k€ 259k€ 465k€
259 917 € Range: 79 860€ - 465 643€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
68 526 € × 4.3x
Estimation 291 807 €
58 015€ - 467 191€
Revenue Multiple 30%
193 162 € × 0.66x
Estimation 127 274 €
74 070€ - 140 735€
Net Income Multiple 20%
54 748 € × 6.9x
Estimation 379 158 €
143 162€ - 949 139€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare PERNET DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about PERNET DIFFUSION

What is the revenue of PERNET DIFFUSION ?

The revenue of PERNET DIFFUSION in 2024 is 193 k€.

Is PERNET DIFFUSION profitable?

Yes, PERNET DIFFUSION generated a net profit of 55 k€ in 2024.

Where is the headquarters of PERNET DIFFUSION ?

The headquarters of PERNET DIFFUSION is located in PONT-DE-L'ARCHE (27340), in the department Eure.

Where to find the tax return of PERNET DIFFUSION ?

The tax return of PERNET DIFFUSION 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 PERNET DIFFUSION operate?

PERNET DIFFUSION operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.