PERRENOT LEMONNIER : revenue, balance sheet and financial ratios

PERRENOT LEMONNIER is a French company founded 62 years ago, specialized in the sector Transports routiers de fret interurbains. Based in SAINT-DONAT-SUR-L'HERBASSE (26260), this company of category GE shows in 2024 a revenue of 18.4 M€. 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 - PERRENOT LEMONNIER (SIREN 386480040)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 18 368 645 € 18 601 832 € 19 599 818 € 15 962 817 € 15 589 969 € 17 615 440 € 22 497 752 € 21 929 058 € 19 856 095 €
Net income 26 008 € 158 263 € 30 962 € 89 691 € 244 291 € 155 930 € 333 903 € 421 905 € 574 254 €
EBITDA 116 736 € 363 954 € 592 349 € 703 850 € 761 743 € -1 744 304 € 360 214 € 2 227 574 € 2 672 745 €
Net margin 0.1% 0.9% 0.2% 0.6% 1.6% 0.9% 1.5% 1.9% 2.9%

Revenue and income statement

In 2024, PERRENOT LEMONNIER achieves revenue of 18.4 M€. Activity remains stable over the period (CAGR: -1.0%). Slight decline of -1% vs 2023. After deducting consumption (3.2 M€), gross margin stands at 15.1 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 117 k€, representing 0.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26 k€, i.e. 0.1% 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

18 368 645 €

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

15 128 889 €

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

116 736 €

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

-296 287 €

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

26 008 €

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

0.6%

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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 0%. 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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.24%

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

53.804%

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

-0.576%

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

-0.082

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

0.8%

Solvency indicators evolution
PERRENOT LEMONNIER

Sector positioning

Debt ratio
0.24 2024
2022
2023
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Excellent

In 2024, the debt ratio of PERRENOT LEMONNIER (0.24) 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
53.8% 2024
2022
2023
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Excellent

In 2024, the financial autonomy of PERRENOT LEMONNIER (53.8%) 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
-0.08 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Excellent

In 2024, the repayment capacity of PERRENOT LEMONNIER (-0.08) 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 216.92. 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

216.922

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
PERRENOT LEMONNIER

Sector positioning

Liquidity ratio
216.92 2024
2022
2023
2024
Q1: 122.42
Med: 168.88
Q3: 241.43
Good

In 2024, the liquidity ratio of PERRENOT LEMONNIER (216.92) 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
0.0x 2024
2022
2023
2024
Q1: -0.19x
Med: 0.0x
Q3: 4.8x
Good +25 pts over 3 years

In 2024, the interest coverage of PERRENOT LEMONNIER (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 105 days of revenue, i.e. 5.3 M€ to permanently finance. Over 2016-2024, WCR increased by +320%, 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

5 340 500 €

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

31 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

41 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

105 j

WCR and payment terms evolution
PERRENOT LEMONNIER

Positioning of PERRENOT LEMONNIER in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of PERRENOT LEMONNIER is estimated at 1 320 355 € (range 623 943€ - 2 301 261€). With an EBITDA of 116 736€, 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
623k€ 1320k€ 2301k€
1 320 355 € Range: 623 943€ - 2 301 261€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
116 736 € × 0.9x
Estimation 107 207 €
76 293€ - 432 438€
Revenue Multiple 30%
18 368 645 € × 0.23x
Estimation 4 163 879 €
1 945 050€ - 6 790 087€
Net Income Multiple 20%
26 008 € × 3.4x
Estimation 87 944 €
11 410€ - 240 083€

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 interurbains)

Compare PERRENOT LEMONNIER with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about PERRENOT LEMONNIER

What is the revenue of PERRENOT LEMONNIER ?

The revenue of PERRENOT LEMONNIER in 2024 is 18.4 M€.

Is PERRENOT LEMONNIER profitable?

Yes, PERRENOT LEMONNIER generated a net profit of 26 k€ in 2024.

Where is the headquarters of PERRENOT LEMONNIER ?

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

Where to find the tax return of PERRENOT LEMONNIER ?

The tax return of PERRENOT LEMONNIER 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 LEMONNIER operate?

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