PERRENOT ROGNAC : revenue, balance sheet and financial ratios

PERRENOT ROGNAC 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 3.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : exercice déficitaire.

In summary, PERRENOT ROGNAC is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - PERRENOT ROGNAC (SIREN 844791343)
Indicator 2024 2023 2022 2021 2019 2018
Revenue 3 612 076 € 4 585 588 € 5 141 914 € 4 486 392 € 4 352 727 € N/C
Net income -8 357 € -46 495 € 34 800 € 41 938 € 10 857 € -2 368 €
EBITDA 158 070 € 60 551 € 114 278 € 99 673 € 161 845 € -2 368 €
Net margin -0.2% -1.0% 0.7% 0.9% 0.2% N/C

Revenue and income statement

In 2024, PERRENOT ROGNAC achieves revenue of 3.6 M€. Activity remains stable over the period (CAGR: -3.7%). Significant drop of -21% vs 2023. After deducting consumption (255 k€), gross margin stands at 3.4 M€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 158 k€, representing 4.4% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 pts, sign of improved operational efficiency. This ratio is more favorable than the sector median (4.3%). Net income is negative at -8 k€ (-0.2% 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

3 612 076 €

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

3 357 377 €

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

158 070 €

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

88 976 €

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

-8 357 €

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

4.4%

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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 649%. This ratio is less favorable than the sector median (27.4%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 8%. This ratio is less favorable than the sector median (27.7%) and warrants attention. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 68.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (3.7%).

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

649.38%

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

8.38%

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

0.48%

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

68.54

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

17.7%

Solvency indicators evolution
PERRENOT ROGNAC

Sector positioning

Debt ratio
649.38% 2024
Q1: 1.56%
Med: 27.37%
Q3: 89.97%
Watch +44 pts over 3 years

In 2024, the debt ratio of PERRENOT ROGNAC (649.4%) 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
8.38% 2024
Q1: 12.06%
Med: 27.68%
Q3: 47.07%
Watch -24 pts over 3 years

In 2024, the financial autonomy of PERRENOT ROGNAC (8.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.84. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.6). The interest coverage ratio (= EBIT / Interest expenses) is 36.5x. 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

2.84

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

36.46

Liquidity indicators evolution
PERRENOT ROGNAC

Sector positioning

Liquidity ratio
2.84 2024
Q1: 1.17
Med: 1.59
Q3: 2.44
Excellent +42 pts over 3 years

In 2024, the liquidity ratio of PERRENOT ROGNAC (2.84) 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.

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: 80 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. The company must finance 25 days of gap between collections and payments. Overall, WCR represents 184 days of revenue, i.e. 1.8 M€ to permanently finance. Between 2021 and 2024, WCR worsened by 103 days of revenue, signaling an increased financing need.

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

1 847 541 €

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

80 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

55 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

0 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

184 j

WCR and payment terms evolution
PERRENOT ROGNAC

Positioning of PERRENOT ROGNAC 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 ROGNAC is estimated at 397 779 € (range 207 997€ - 866 682€). With an EBITDA of 158 070€, 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
207k€ 397k€ 866k€
397 779 € Range: 207 997€ - 866 682€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
158 070 € × 0.9x
Estimation 145 167 €
103 307€ - 585 556€
Revenue Multiple 30%
3 612 076 € × 0.23x
Estimation 818 800 €
382 481€ - 1 335 227€

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 ROGNAC with other companies in the same sector:

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

Top companies in Transports routiers de fret de proximité

Largest companies by revenue in the sector Transports routiers de fret de proximité:

Top companies in Drome

Largest companies by revenue in the department Drome:

Voir le classement complet du département Drome

Frequently asked questions about PERRENOT ROGNAC

What is the revenue of PERRENOT ROGNAC ?

The revenue of PERRENOT ROGNAC in 2024 is 3.6 M€.

Is PERRENOT ROGNAC profitable?

PERRENOT ROGNAC recorded a net loss in 2024.

Where is the headquarters of PERRENOT ROGNAC ?

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

Where to find the tax return of PERRENOT ROGNAC ?

The tax return of PERRENOT ROGNAC 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 ROGNAC operate?

PERRENOT ROGNAC 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.