Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1965-01-01 (61 years)Status: ActiveBusiness sector: Travaux de peinture et vitrerieLocation: VAULX-EN-VELIN (69120), Rhone
PESENTI FRERES : revenue, balance sheet and financial ratios
PESENTI FRERES is a French company
founded 61 years ago,
specialized in the sector Travaux de peinture et vitrerie.
Based in VAULX-EN-VELIN (69120),
this company of category PME
shows in 2020 a revenue of 927 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PESENTI FRERES (SIREN 300520178)
Indicator
2025
2024
2022
2020
2019
2018
2017
Revenue
N/C
N/C
N/C
927 414 €
1 001 057 €
1 047 796 €
1 243 971 €
Net income
101 272 €
71 123 €
74 375 €
69 563 €
116 605 €
60 944 €
50 619 €
EBITDA
N/C
N/C
N/C
83 313 €
165 699 €
69 060 €
16 008 €
Net margin
N/C
N/C
N/C
7.5%
11.6%
5.8%
4.1%
Revenue and income statement
In 2025, PESENTI FRERES generates positive net income of 101 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 51 k€ -> 101 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
101 272 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
0.0%
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
59.303%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2022
2024
2025
Debt ratio
4.514
0.0
0.0
65.449
0.0
0.0
0.0
Financial autonomy
63.302
68.47
68.59
50.533
65.799
66.321
59.303
Repayment capacity
0.861
0.0
0.0
3.969
None
None
None
Cash flow / Revenue
1.897%
4.056%
11.706%
6.793%
None%
None%
None%
Sector positioning
Debt ratio
0.02025
2022
2024
2025
Q1: 3.54
Med: 16.05
Q3: 46.81
Excellent
In 2025, the debt ratio of PESENTI FRERES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
59.3%2025
2022
2024
2025
Q1: 23.94%
Med: 44.45%
Q3: 60.71%
Good
In 2025, the financial autonomy of PESENTI FRERES (59.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 212.60. 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
212.597
Liquidity indicators evolution PESENTI FRERES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2022
2024
2025
Liquidity ratio
261.192
251.451
295.742
555.86
222.179
249.076
212.597
Interest coverage
0.0
0.0
0.0
0.046
None
None
None
Sector positioning
Liquidity ratio
212.62025
2022
2024
2025
Q1: 157.86
Med: 219.14
Q3: 322.08
Average-8 pts over 3 years
In 2025, the liquidity ratio of PESENTI FRERES (212.60) 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.
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 PESENTI FRERES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2022
2024
2025
Operating WCR
254 143 €
213 656 €
217 640 €
114 638 €
0 €
0 €
0 €
Inventory turnover (days)
14
5
7
9
0
0
0
Customer payment term (days)
58
68
57
25
0
0
0
Supplier payment term (days)
61
40
72
24
0
0
0
Positioning of PESENTI FRERES in its sector
Comparison with sector Travaux de peinture et vitrerie
Valuation estimate
Based on 88 transactions of similar company sales
(all years),
the value of PESENTI FRERES is estimated at
301 175 €
(range 105 471€ - 573 497€).
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 value2025
88 tx
105k€301k€573k€
301 175 €Range: 105 471€ - 573 497€
NAF 5 all-time
Valuation method used
Net Income Multiple
101 272 €
×
3.0x
=301 175 €
Range: 105 471€ - 573 498€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)
Compare PESENTI FRERES with other companies in the same sector:
Yes, PESENTI FRERES generated a net profit of 101 k€ in 2025.
Where is the headquarters of PESENTI FRERES ?
The headquarters of PESENTI FRERES is located in VAULX-EN-VELIN (69120), in the department Rhone.
Where to find the tax return of PESENTI FRERES ?
The tax return of PESENTI FRERES 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 PESENTI FRERES operate?
PESENTI FRERES operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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