PERROT ET FILS : revenue, balance sheet and financial ratios

PERROT ET FILS is a French company founded 7 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in ABBEVILLE-LA-RIVIERE (91150), this company of category PME shows in 2024 a revenue of 442 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 - PERROT ET FILS (SIREN 840347777)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 442 284 € 489 909 € 554 599 € 554 321 € 433 188 € 551 344 € 384 624 €
Net income -8 648 € 3 237 € 26 823 € 26 232 € 1 041 € 9 299 € 15 292 €
EBITDA 31 046 € 44 784 € 64 658 € 69 425 € 30 992 € 38 889 € 33 416 €
Net margin -2.0% 0.7% 4.8% 4.7% 0.2% 1.7% 4.0%

Revenue and income statement

In 2024, PERROT ET FILS achieves revenue of 442 k€. Revenue is growing positively over 7 years (CAGR: +2.4%). Slight decline of -10% vs 2023. After deducting consumption (138 k€), gross margin stands at 304 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 7.0% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -31%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -9 k€ (-2.0% 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

442 284 €

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

304 442 €

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

31 046 €

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

-2 936 €

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

-8 648 €

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

7.0%

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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 523%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

523.002%

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

8.349%

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

4.989%

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

4.332

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

27.0%

Solvency indicators evolution
PERROT ET FILS

Sector positioning

Debt ratio
523.0 2024
2022
2023
2024
Q1: 7.65
Med: 32.36
Q3: 83.34
Watch

In 2024, the debt ratio of PERROT ET FILS (523.00) 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
8.35% 2024
2022
2023
2024
Q1: 20.63%
Med: 39.04%
Q3: 56.1%
Watch

In 2024, the financial autonomy of PERROT ET FILS (8.3%) 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.

Repayment capacity
4.33 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Average +9 pts over 3 years

In 2024, the repayment capacity of PERROT ET FILS (4.33) 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 256.09. 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 3.4x. Financial charges are adequately covered by operations.

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

256.09

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

3.418

Liquidity indicators evolution
PERROT ET FILS

Sector positioning

Liquidity ratio
256.09 2024
2022
2023
2024
Q1: 141.64
Med: 199.63
Q3: 301.04
Good +26 pts over 3 years

In 2024, the liquidity ratio of PERROT ET FILS (256.09) 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
3.42x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.91x
Q3: 4.8x
Good

In 2024, the interest coverage of PERROT ET FILS (3.4x) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-20 days): operations structurally generate cash. Notable WCR improvement over the period (-158%), freeing up cash.

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

-24 817 €

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

23 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

39 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

11 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

-20 j

WCR and payment terms evolution
PERROT ET FILS

Positioning of PERROT ET FILS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Similar companies (Travaux de terrassement courants et travaux préparatoires)

Compare PERROT ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about PERROT ET FILS

What is the revenue of PERROT ET FILS ?

The revenue of PERROT ET FILS in 2024 is 442 k€.

Is PERROT ET FILS profitable?

PERROT ET FILS recorded a net loss in 2024.

Where is the headquarters of PERROT ET FILS ?

The headquarters of PERROT ET FILS is located in ABBEVILLE-LA-RIVIERE (91150), in the department Essonne.

Where to find the tax return of PERROT ET FILS ?

The tax return of PERROT ET FILS 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 PERROT ET FILS operate?

PERROT ET FILS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.