PERRET LOCATION : revenue, balance sheet and financial ratios

PERRET LOCATION is a French company founded 21 years ago, specialized in the sector Location et location-bail de machines et équipements pour la construction. Based in SAINT-LAURENT-DU-PONT (38380), this company of category PME shows in 2025 a revenue of 4.0 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 : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, PERRET LOCATION 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 - PERRET LOCATION (SIREN 482671443)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 4 019 594 € 4 042 579 € 3 406 345 € 2 829 776 € 2 161 363 € 1 880 587 € N/C N/C N/C
Net income -355 463 € 66 965 € 171 947 € 158 928 € 106 405 € 167 290 € 90 820 € 45 327 € 14 747 €
EBITDA -320 262 € 150 419 € 227 677 € 272 772 € 148 782 € 140 879 € N/C N/C N/C
Net margin -8.8% 1.7% 5.0% 5.6% 4.9% 8.9% N/C N/C N/C

Revenue and income statement

In 2025, PERRET LOCATION achieves revenue of 4.0 M€. Over the period 2021-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +16.8%. Slight decline of -1% vs 2024. After deducting consumption (74 k€), gross margin stands at 3.9 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -320 k€, representing -8.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -355 k€ (-8.8% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 019 594 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 946 002 €

EBITDA (2025) ?
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

-320 262 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-424 253 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-355 463 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-8.0%

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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 180%. This ratio is less favorable than the sector median (33.6%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 18%. This ratio is slightly less favorable than the sector median (37.6%).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

179.82%

Financial autonomy (2025) ?
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

18.39%

Cash flow / Revenue (2025) ?
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

-8.74%

Repayment capacity (2025) ?
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

-1.71

Asset age ratio (2025) ?
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

18.4%

Solvency indicators evolution
PERRET LOCATION

Sector positioning

Debt ratio
179.82% 2025
Q1: 3.02%
Med: 33.6%
Q3: 80.96%
Watch +21 pts over 3 years

In 2025, the debt ratio of PERRET LOCATION (179.8%) 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
18.39% 2025
Q1: 17.37%
Med: 37.61%
Q3: 57.37%
Average -25 pts over 3 years

In 2025, the financial autonomy of PERRET LOCATION (18.4%) 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
13.4 years 2024
Q1: 0.0 years
Med: 0.86 years
Q3: 2.3 years
Watch +15 pts over 2 years

In 2024, the repayment capacity of PERRET LOCATION (13.40) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.18. This ratio is less favorable than the sector median (2.1) and warrants attention.

Liquidity ratio (2025) ?
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

1.18

Interest coverage (2025) ?
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
PERRET LOCATION

Sector positioning

Liquidity ratio
1.18 2025
Q1: 1.5
Med: 2.15
Q3: 3.53
Watch -8 pts over 3 years

In 2025, the liquidity ratio of PERRET LOCATION (1.18) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-0.0x 2025
Q1: 0.0x
Med: 2.5x
Q3: 7.33x
Average

In 2025, the interest coverage of PERRET LOCATION (-0.0x) 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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The gap of 34 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 94 days of revenue, i.e. 1.1 M€ to permanently finance. Between 2022 and 2025, WCR improved by 33 days of revenue, freeing up cash.

Operating WCR (2025) ?
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

1 054 018 €

Customer credit (2025) ?
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

73 j

Supplier credit (2025) ?
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

39 j

Inventory turnover (2025) ?
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

2 j

WCR in days of revenue (2025) ?
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

94 j

WCR and payment terms evolution
PERRET LOCATION

Positioning of PERRET LOCATION in its sector

Comparison with sector Location et location-bail de machines et équipements pour la construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 648 945€ to 2 383 635€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
648k€ 858k€ 2383k€
858 870 € Range: 648 945€ - 2 383 635€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Location et location-bail de machines et équipements pour la construction)

Compare PERRET LOCATION with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail de machines et équipements pour la construction

Top companies in Location et location-bail de machines et équipements pour la construction

Largest companies by revenue in the sector Location et location-bail de machines et équipements pour la construction:

Top companies in Isere

Largest companies by revenue in the department Isere:

Voir le classement complet du département Isere

Frequently asked questions about PERRET LOCATION

What is the revenue of PERRET LOCATION ?

The revenue of PERRET LOCATION in 2025 is 4.0 M€.

Is PERRET LOCATION profitable?

PERRET LOCATION recorded a net loss in 2025.

Where is the headquarters of PERRET LOCATION ?

The headquarters of PERRET LOCATION is located in SAINT-LAURENT-DU-PONT (38380), in the department Isere.

Where to find the tax return of PERRET LOCATION ?

The tax return of PERRET LOCATION 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 PERRET LOCATION operate?

PERRET LOCATION operates in the sector Location et location-bail de machines et équipements pour la construction (NAF code 77.32Z). See the 'Sector positioning' section above to compare the company with its competitors.