PERRENOT PITHIVIERS : revenue, balance sheet and financial ratios

PERRENOT PITHIVIERS is a French company founded 7 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 9.1 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 PITHIVIERS (SIREN 844721993)
Indicator 2024 2023 2022 2021 2019 2018
Revenue 9 057 362 € 8 024 730 € 7 770 989 € 5 151 657 € 4 046 348 € N/C
Net income -43 498 € 206 436 € -18 010 € 60 346 € 88 380 € -2 368 €
EBITDA 42 685 € 480 722 € 226 557 € 199 049 € 215 170 € -2 368 €
Net margin -0.5% 2.6% -0.2% 1.2% 2.2% N/C

Revenue and income statement

In 2024, PERRENOT PITHIVIERS achieves revenue of 9.1 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.5%. Vs 2023, growth of +13% (8.0 M€ -> 9.1 M€). After deducting consumption (1.8 M€), gross margin stands at 7.2 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 43 k€, representing 0.5% of revenue. Warning negative scissor effect: despite revenue change (+13%), EBITDA varies by -91%, reducing margin by 5.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -43 k€ (-0.5% 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

9 057 362 €

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

7 221 909 €

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

42 685 €

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

-167 217 €

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

-43 498 €

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

0.5%

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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 14%. 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

73.021%

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

14.233%

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

-1.532%

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

-1.733

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

39.6%

Solvency indicators evolution
PERRENOT PITHIVIERS

Sector positioning

Debt ratio
73.02 2024
2022
2023
2024
Q1: 1.8
Med: 27.54
Q3: 87.06
Average +44 pts over 3 years

In 2024, the debt ratio of PERRENOT PITHIVIERS (73.02) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
14.23% 2024
2022
2023
2024
Q1: 13.27%
Med: 31.55%
Q3: 51.53%
Average -11 pts over 3 years

In 2024, the financial autonomy of PERRENOT PITHIVIERS (14.2%) 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
-1.73 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Excellent

In 2024, the repayment capacity of PERRENOT PITHIVIERS (-1.73) 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 122.57. 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 15.5x. 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

122.571

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

15.455

Liquidity indicators evolution
PERRENOT PITHIVIERS

Sector positioning

Liquidity ratio
122.57 2024
2022
2023
2024
Q1: 117.28
Med: 164.75
Q3: 253.6
Average

In 2024, the liquidity ratio of PERRENOT PITHIVIERS (122.57) 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
15.46x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.91x
Excellent +50 pts over 3 years

In 2024, the interest coverage of PERRENOT PITHIVIERS (15.5x) 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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 55 days of revenue, i.e. 1.4 M€ to permanently finance.

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

1 387 407 €

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

41 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

44 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

3 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

55 j

WCR and payment terms evolution
PERRENOT PITHIVIERS

Positioning of PERRENOT PITHIVIERS 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 PITHIVIERS is estimated at 794 435 € (range 377 090€ - 1 354 368€). With an EBITDA of 42 685€, 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
377k€ 794k€ 1354k€
794 435 € Range: 377 090€ - 1 354 368€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
42 685 € × 0.9x
Estimation 39 201 €
27 897€ - 158 123€
Revenue Multiple 30%
9 057 362 € × 0.23x
Estimation 2 053 160 €
959 081€ - 3 348 112€

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 PITHIVIERS with other companies in the same sector:

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

Frequently asked questions about PERRENOT PITHIVIERS

What is the revenue of PERRENOT PITHIVIERS ?

The revenue of PERRENOT PITHIVIERS in 2024 is 9.1 M€.

Is PERRENOT PITHIVIERS profitable?

PERRENOT PITHIVIERS recorded a net loss in 2024.

Where is the headquarters of PERRENOT PITHIVIERS ?

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

Where to find the tax return of PERRENOT PITHIVIERS ?

The tax return of PERRENOT PITHIVIERS 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 PITHIVIERS operate?

PERRENOT PITHIVIERS 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.