PERRENOT BONNAFOUX : revenue, balance sheet and financial ratios

PERRENOT BONNAFOUX is a French company founded 44 years ago, specialized in the sector Transports routiers de fret de proximité. Based in SAINT-DONAT-SUR-L'HERBASSE (26260), this company of category GE shows in 2024 a revenue of 16.2 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 - PERRENOT BONNAFOUX (SIREN 323177832)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2016
Revenue 16 178 847 € 16 440 796 € 18 166 963 € 15 204 497 € 13 231 731 € 14 777 123 € 14 568 131 € 13 113 035 € 5 832 885 € 11 163 882 €
Net income -194 929 € -267 596 € 67 505 € 70 750 € 67 235 € 15 301 € 453 438 € 205 412 € 77 135 € 135 256 €
EBITDA 111 988 € 35 962 € 261 584 € 321 628 € 235 801 € 266 651 € 338 829 € 314 676 € -247 620 € 85 025 €
Net margin -1.2% -1.6% 0.4% 0.5% 0.5% 0.1% 3.1% 1.6% 1.3% 1.2%

Revenue and income statement

In 2024, PERRENOT BONNAFOUX achieves revenue of 16.2 M€. Revenue is growing positively over 10 years (CAGR: +4.7%). Slight decline of -2% vs 2023. After deducting consumption (2.7 M€), gross margin stands at 13.5 M€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 112 k€, representing 0.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -195 k€ (-1.2% of revenue), which will impact equity.

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

16 178 847 €

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

13 515 766 €

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

111 988 €

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

-270 124 €

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

-194 929 €

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

0.7%

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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 804%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

804.483%

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

8.688%

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

-1.097%

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

-46.143

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

24.6%

Solvency indicators evolution
PERRENOT BONNAFOUX

Sector positioning

Debt ratio
804.48 2024
2022
2023
2024
Q1: 1.8
Med: 27.54
Q3: 87.06
Watch +44 pts over 3 years

In 2024, the debt ratio of PERRENOT BONNAFOUX (804.48) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
8.69% 2024
2022
2023
2024
Q1: 13.27%
Med: 31.55%
Q3: 51.53%
Average -28 pts over 3 years

In 2024, the financial autonomy of PERRENOT BONNAFOUX (8.7%) 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
-46.14 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Excellent -52 pts over 3 years

In 2024, the repayment capacity of PERRENOT BONNAFOUX (-46.14) 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 466.43. 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 218.9x. Operating income very largely covers interest expenses: high safety margin.

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

466.43

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

218.881

Liquidity indicators evolution
PERRENOT BONNAFOUX

Sector positioning

Liquidity ratio
466.43 2024
2022
2023
2024
Q1: 117.28
Med: 164.75
Q3: 253.6
Excellent +37 pts over 3 years

In 2024, the liquidity ratio of PERRENOT BONNAFOUX (466.43) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
218.88x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.91x
Excellent +25 pts over 3 years

In 2024, the interest coverage of PERRENOT BONNAFOUX (218.9x) 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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 229 days of revenue, i.e. 10.3 M€ to permanently finance. Over 2016-2024, WCR increased by +675%, 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

10 301 557 €

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

38 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

35 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

1 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

229 j

WCR and payment terms evolution
PERRENOT BONNAFOUX

Positioning of PERRENOT BONNAFOUX in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of PERRENOT BONNAFOUX is estimated at 1 439 586 € (range 688 183€ - 2 502 011€). With an EBITDA of 111 988€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.23x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
71 tx
688k€ 1439k€ 2502k€
1 439 586 € Range: 688 183€ - 2 502 011€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
111 988 € × 0.9x
Estimation 102 847 €
73 190€ - 414 850€
Revenue Multiple 30%
16 178 847 € × 0.23x
Estimation 3 667 487 €
1 713 173€ - 5 980 614€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 (Transports routiers de fret de proximité)

Compare PERRENOT BONNAFOUX with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret de proximité

Frequently asked questions about PERRENOT BONNAFOUX

What is the revenue of PERRENOT BONNAFOUX ?

The revenue of PERRENOT BONNAFOUX in 2024 is 16.2 M€.

Is PERRENOT BONNAFOUX profitable?

PERRENOT BONNAFOUX recorded a net loss in 2024.

Where is the headquarters of PERRENOT BONNAFOUX ?

The headquarters of PERRENOT BONNAFOUX is located in SAINT-DONAT-SUR-L'HERBASSE (26260), in the department Drome.

Where to find the tax return of PERRENOT BONNAFOUX ?

The tax return of PERRENOT BONNAFOUX 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 PERRENOT BONNAFOUX operate?

PERRENOT BONNAFOUX operates in the sector Transports routiers de fret de proximité (NAF code 49.41B). See the 'Sector positioning' section above to compare the company with its competitors.