PERON CYCLES PERE ET FILS : revenue, balance sheet and financial ratios

PERON CYCLES PERE ET FILS is a French company founded 43 years ago, specialized in the sector Commerce et réparation de motocycles. Based in LANDIVISIAU (29400), this company of category PME shows in 2018 a revenue of 386 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 - PERON CYCLES PERE ET FILS (SIREN 328213046)
Indicator 2018 2014
Revenue 386 207 € 338 725 €
Net income 29 607 € 11 513 €
EBITDA 27 164 € 6 713 €
Net margin 7.7% 3.4%

Revenue and income statement

In 2018, PERON CYCLES PERE ET FILS achieves revenue of 386 k€. Vs 2014, growth of +14% (339 k€ -> 386 k€). After deducting consumption (242 k€), gross margin stands at 144 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 7.0% of revenue. Positive scissor effect: EBITDA margin improves by +5.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 7.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

386 207 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

144 138 €

EBITDA (2018) ?
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

27 164 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

29 806 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

29 607 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.0%

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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 17%. 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 59%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.997%

Financial autonomy (2018) ?
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

59.399%

Cash flow / Revenue (2018) ?
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

6.982%

Repayment capacity (2018) ?
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

1.101

Asset age ratio (2018) ?
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

55.7%

Solvency indicators evolution
PERON CYCLES PERE ET FILS

Sector positioning

Debt ratio
17.0 2018
2014
2018
Q1: 6.85
Med: 36.82
Q3: 111.06
Good +6 pts over 2 years

In 2018, the debt ratio of PERON CYCLES PERE ET FILS (17.00) 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
59.4% 2018
2014
2018
Q1: 17.49%
Med: 35.95%
Q3: 56.67%
Excellent

In 2018, the financial autonomy of PERON CYCLES PERE ET FILS (59.4%) 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
1.1 years 2018
2014
2018
Q1: 0.0 years
Med: 0.67 years
Q3: 3.55 years
Average

In 2018, the repayment capacity of PERON CYCLES PERE ET FILS (1.10) 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 232.35. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2018) ?
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

232.355

Interest coverage (2018) ?
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

0.733

Liquidity indicators evolution
PERON CYCLES PERE ET FILS

Sector positioning

Liquidity ratio
232.35 2018
2014
2018
Q1: 137.32
Med: 199.26
Q3: 300.48
Good -14 pts over 2 years

In 2018, the liquidity ratio of PERON CYCLES PERE ET FILS (232.35) 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
0.73x 2018
2014
2018
Q1: 0.0x
Med: 1.18x
Q3: 7.34x
Average -11 pts over 2 years

In 2018, the interest coverage of PERON CYCLES PERE ET FILS (0.7x) 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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. Excellent situation: suppliers finance 64 days of the operating cycle (retail model). Inventory turnover is 134 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 152 days of revenue, i.e. 163 k€ to permanently finance.

Operating WCR (2018) ?
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

162 555 €

Customer credit (2018) ?
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

15 j

Supplier credit (2018) ?
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

79 j

Inventory turnover (2018) ?
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

134 j

WCR in days of revenue (2018) ?
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

152 j

WCR and payment terms evolution
PERON CYCLES PERE ET FILS

Positioning of PERON CYCLES PERE ET FILS in its sector

Comparison with sector Commerce et réparation de motocycles

Valuation estimate

Based on 137 transactions of similar company sales (all years), the value of PERON CYCLES PERE ET FILS is estimated at 74 877 € (range 39 118€ - 162 169€). With an EBITDA of 27 164€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.17x (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 2018
137 transactions
39k€ 74k€ 162k€
74 877 € Range: 39 118€ - 162 169€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
27 164 € × 2.9x
Estimation 79 815 €
37 350€ - 182 701€
Revenue Multiple 30%
386 207 € × 0.17x
Estimation 65 764 €
37 824€ - 103 236€
Net Income Multiple 20%
29 607 € × 2.6x
Estimation 76 204 €
45 480€ - 199 240€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 137 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 (Commerce et réparation de motocycles)

Compare PERON CYCLES PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce et réparation de motocycles

Frequently asked questions about PERON CYCLES PERE ET FILS

What is the revenue of PERON CYCLES PERE ET FILS ?

The revenue of PERON CYCLES PERE ET FILS in 2018 is 386 k€.

Is PERON CYCLES PERE ET FILS profitable?

Yes, PERON CYCLES PERE ET FILS generated a net profit of 30 k€ in 2018.

Where is the headquarters of PERON CYCLES PERE ET FILS ?

The headquarters of PERON CYCLES PERE ET FILS is located in LANDIVISIAU (29400), in the department Finistere.

Where to find the tax return of PERON CYCLES PERE ET FILS ?

The tax return of PERON CYCLES PERE ET FILS 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 PERON CYCLES PERE ET FILS operate?

PERON CYCLES PERE ET FILS operates in the sector Commerce et réparation de motocycles (NAF code 45.40Z). See the 'Sector positioning' section above to compare the company with its competitors.