PERRIN MACONNERIE : revenue, balance sheet and financial ratios

PERRIN MACONNERIE is a French company founded 24 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in ANDREZIEUX-BOUTHEON (42160), this company of category PME shows in 2024 a revenue of 411 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - PERRIN MACONNERIE (SIREN 439457151)
Indicator 2025 2024 2023 2022 2021 2017
Revenue N/C 410 859 € 386 022 € 336 950 € 390 166 € 310 307 €
Net income 0 € 22 220 € 27 384 € 36 348 € 28 183 € 14 444 €
EBITDA N/C 14 613 € 36 747 € 49 607 € 44 544 € 31 255 €
Net margin N/C 5.4% 7.1% 10.8% 7.2% 4.7%

Revenue and income statement

In 2025, PERRIN MACONNERIE records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2017-2024: 14 k€ -> 0 €.

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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory.

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

51.167%

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

20.818%

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

18.1%

Solvency indicators evolution
PERRIN MACONNERIE

Sector positioning

Debt ratio
51.17 2025
2023
2024
2025
Q1: 5.28
Med: 20.31
Q3: 51.55
Average

In 2025, the debt ratio of PERRIN MACONNERIE (51.17) 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
20.82% 2025
2023
2024
2025
Q1: 23.56%
Med: 42.46%
Q3: 60.5%
Average -13 pts over 3 years

In 2025, the financial autonomy of PERRIN MACONNERIE (20.8%) 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
0.96 years 2024
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.03 years
Average

In 2024, the repayment capacity of PERRIN MACONNERIE (0.96) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 175.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

175.096

Liquidity indicators evolution
PERRIN MACONNERIE

Sector positioning

Liquidity ratio
175.1 2025
2023
2024
2025
Q1: 151.13
Med: 212.95
Q3: 324.57
Average -14 pts over 3 years

In 2025, the liquidity ratio of PERRIN MACONNERIE (175.10) 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
15.04x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Excellent +21 pts over 2 years

In 2024, the interest coverage of PERRIN MACONNERIE (15.0x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
PERRIN MACONNERIE

Positioning of PERRIN MACONNERIE in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Similar companies (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare PERRIN MACONNERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about PERRIN MACONNERIE

What is the revenue of PERRIN MACONNERIE ?

The revenue of PERRIN MACONNERIE in 2024 is 411 k€.

Is PERRIN MACONNERIE profitable?

Yes, PERRIN MACONNERIE generated a net profit of 22 k€ in 2024.

Where is the headquarters of PERRIN MACONNERIE ?

The headquarters of PERRIN MACONNERIE is located in ANDREZIEUX-BOUTHEON (42160), in the department Loire.

Where to find the tax return of PERRIN MACONNERIE ?

The tax return of PERRIN MACONNERIE 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 PERRIN MACONNERIE operate?

PERRIN MACONNERIE operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.