PERNOT BETON : revenue, balance sheet and financial ratios

PERNOT BETON is a French company founded 11 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in CROTENAY (39300), this company of category PME shows in 2025 a revenue of 2.9 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 - PERNOT BETON (SIREN 804791929)
Indicator 2025 2024 2023 2022 2021 2020 2019 2019 2018 2017
Revenue 2 926 182 € 2 689 186 € 2 525 851 € 2 523 667 € 2 570 954 € 2 048 111 € 2 064 479 € 1 727 297 € 1 987 364 € N/C
Net income 252 079 € 285 498 € 218 775 € 450 716 € 295 507 € 176 671 € 188 907 € 247 406 € 208 154 € 131 700 €
EBITDA 574 873 € 490 396 € 379 292 € 365 241 € 476 943 € 271 878 € 278 701 € 358 682 € 332 968 € N/C
Net margin 8.6% 10.6% 8.7% 17.9% 11.5% 8.6% 9.2% 14.3% 10.5% N/C

Revenue and income statement

In 2025, PERNOT BETON achieves revenue of 2.9 M€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Vs 2024: +9%. After deducting consumption (859 k€), gross margin stands at 2.1 M€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 575 k€, representing 19.6% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 252 k€, i.e. 8.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 926 182 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 067 254 €

EBITDA (2025) ?
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

574 873 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

490 027 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

252 079 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.73%

Financial autonomy (2025) ?
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

72.035%

Cash flow / Revenue (2025) ?
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

-0.762%

Repayment capacity (2025) ?
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

-0.467

Asset age ratio (2025) ?
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

27.3%

Solvency indicators evolution
PERNOT BETON

Sector positioning

Debt ratio
0.73 2025
2023
2024
2025
Q1: 9.66
Med: 32.44
Q3: 99.52
Excellent -34 pts over 3 years

In 2025, the debt ratio of PERNOT BETON (0.73) 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.

Financial autonomy
72.03% 2025
2023
2024
2025
Q1: 24.12%
Med: 44.57%
Q3: 54.28%
Excellent +16 pts over 3 years

In 2025, the financial autonomy of PERNOT BETON (72.0%) 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
-0.47 years 2025
2023
2024
2025
Q1: -0.09 years
Med: 0.7 years
Q3: 2.05 years
Excellent -51 pts over 3 years

In 2025, the repayment capacity of PERNOT BETON (-0.47) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 335.30. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

335.297

Interest coverage (2025) ?
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

0.883

Liquidity indicators evolution
PERNOT BETON

Sector positioning

Liquidity ratio
335.3 2025
2023
2024
2025
Q1: 152.42
Med: 203.67
Q3: 336.83
Good

In 2025, the liquidity ratio of PERNOT BETON (335.30) 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
0.88x 2025
2023
2024
2025
Q1: 0.92x
Med: 4.02x
Q3: 6.32x
Average -45 pts over 3 years

In 2025, the interest coverage of PERNOT BETON (0.9x) 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: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The company must finance 13 days of gap between collections and payments. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 126 days of revenue, i.e. 1.0 M€ to permanently finance.

Operating WCR (2025) ?
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

1 025 890 €

Customer credit (2025) ?
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

90 j

Supplier credit (2025) ?
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 (2025) ?
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

28 j

WCR in days of revenue (2025) ?
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

126 j

WCR and payment terms evolution
PERNOT BETON

Positioning of PERNOT BETON in its sector

Comparison with sector Fabrication d'autres produits minéraux non métalliques n.c.a.

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of PERNOT BETON is estimated at 646 575 € (range 240 030€ - 1 697 607€). With an EBITDA of 574 873€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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 2025
228 transactions
240k€ 646k€ 1697k€
646 575 € Range: 240 030€ - 1 697 607€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
574 873 € × 1.5x
Estimation 886 000 €
276 309€ - 2 293 986€
Revenue Multiple 30%
2 926 182 € × 0.13x
Estimation 374 822 €
258 569€ - 1 114 573€
Net Income Multiple 20%
252 079 € × 1.8x
Estimation 455 648 €
121 529€ - 1 081 211€
How is this estimate calculated?

This estimate is based on the analysis of 228 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 (Fabrication d'autres produits minéraux non métalliques n.c.a.)

Compare PERNOT BETON with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits minéraux non métalliques n.c.a.

Frequently asked questions about PERNOT BETON

What is the revenue of PERNOT BETON ?

The revenue of PERNOT BETON in 2025 is 2.9 M€.

Is PERNOT BETON profitable?

Yes, PERNOT BETON generated a net profit of 252 k€ in 2025.

Where is the headquarters of PERNOT BETON ?

The headquarters of PERNOT BETON is located in CROTENAY (39300), in the department Jura.

Where to find the tax return of PERNOT BETON ?

The tax return of PERNOT BETON 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 PERNOT BETON operate?

PERNOT BETON operates in the sector Fabrication d'autres produits minéraux non métalliques n.c.a. (NAF code 23.99Z). See the 'Sector positioning' section above to compare the company with its competitors.