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PHOTOGRAPHIE ANDRE PERCEPIED : revenue, balance sheet and financial ratios

PHOTOGRAPHIE ANDRE PERCEPIED is a French company founded 35 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in VANNES (56000), this company of category PME shows in 2022 a revenue of 8.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - PHOTOGRAPHIE ANDRE PERCEPIED (SIREN 382852879)
Indicator 2022 2019 2018 2017 2016
Revenue 8 072 379 € N/C N/C N/C N/C
Net income 367 233 € 124 690 € 67 238 € 62 085 € -4 907 €
EBITDA 442 364 € N/C N/C N/C N/C
Net margin 4.5% N/C N/C N/C N/C

Revenue and income statement

In 2022, PHOTOGRAPHIE ANDRE PERCEPIED achieves revenue of 8.1 M€. After deducting consumption (6.5 M€), gross margin stands at 1.6 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 442 k€, representing 5.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 367 k€, i.e. 4.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 072 379 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 571 505 €

EBITDA (2022) ?
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

442 364 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

416 386 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

367 233 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.3%

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

67.689%

Financial autonomy (2022) ?
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

37.743%

Cash flow / Revenue (2022) ?
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

4.706%

Repayment capacity (2022) ?
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

2.798

Asset age ratio (2022) ?
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

28.2%

Solvency indicators evolution
PHOTOGRAPHIE ANDRE PERCEPIED

Sector positioning

Debt ratio
67.69 2022
2018
2019
2022
Q1: 0.17
Med: 26.83
Q3: 100.19
Average +6 pts over 3 years

In 2022, the debt ratio of PHOTOGRAPHIE ANDRE PERCEPIED (67.69) 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
37.74% 2022
2018
2019
2022
Q1: 9.09%
Med: 34.43%
Q3: 58.7%
Good

In 2022, the financial autonomy of PHOTOGRAPHIE ANDRE PERCEPIED (37.7%) 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.

Repayment capacity
2.8 years 2022
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 2.29 years
Average

In 2022, the repayment capacity of PHOTOGRAPHIE ANDRE PERCEPIED (2.80) 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 197.59. 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 4.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

197.59

Interest coverage (2022) ?
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

4.421

Liquidity indicators evolution
PHOTOGRAPHIE ANDRE PERCEPIED

Sector positioning

Liquidity ratio
197.59 2022
2018
2019
2022
Q1: 125.37
Med: 213.41
Q3: 374.77
Average +12 pts over 3 years

In 2022, the liquidity ratio of PHOTOGRAPHIE ANDRE PERCEPIED (197.59) 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
4.42x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.48x
Excellent

In 2022, the interest coverage of PHOTOGRAPHIE ANDRE PERCEPIED (4.4x) 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. Average customer payment term: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 75 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 85 days of revenue, i.e. 1.9 M€ to permanently finance.

Operating WCR (2022) ?
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

1 906 212 €

Customer credit (2022) ?
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

9 j

Supplier credit (2022) ?
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

61 j

Inventory turnover (2022) ?
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

75 j

WCR in days of revenue (2022) ?
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

85 j

WCR and payment terms evolution
PHOTOGRAPHIE ANDRE PERCEPIED

Positioning of PHOTOGRAPHIE ANDRE PERCEPIED in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 109 transactions of similar company sales in 2022, the value of PHOTOGRAPHIE ANDRE PERCEPIED is estimated at 1 779 722 € (range 1 084 117€ - 3 251 771€). With an EBITDA of 442 364€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.48x (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.

Estimated enterprise value 2022
109 transactions
1084k€ 1779k€ 3251k€
1 779 722 € Range: 1 084 117€ - 3 251 771€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
442 364 € × 1.8x
Estimation 811 598 €
536 380€ - 1 733 841€
Revenue Multiple 30%
8 072 379 € × 0.48x
Estimation 3 896 873 €
2 399 358€ - 6 300 041€
Net Income Multiple 20%
367 233 € × 2.8x
Estimation 1 024 308 €
480 602€ - 2 474 190€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 (Autres commerces de détail spécialisés divers)

Compare PHOTOGRAPHIE ANDRE PERCEPIED with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about PHOTOGRAPHIE ANDRE PERCEPIED

What is the revenue of PHOTOGRAPHIE ANDRE PERCEPIED ?

The revenue of PHOTOGRAPHIE ANDRE PERCEPIED in 2022 is 8.1 M€.

Is PHOTOGRAPHIE ANDRE PERCEPIED profitable?

Yes, PHOTOGRAPHIE ANDRE PERCEPIED generated a net profit of 367 k€ in 2022.

Where is the headquarters of PHOTOGRAPHIE ANDRE PERCEPIED ?

The headquarters of PHOTOGRAPHIE ANDRE PERCEPIED is located in VANNES (56000), in the department Morbihan.

Where to find the tax return of PHOTOGRAPHIE ANDRE PERCEPIED ?

The tax return of PHOTOGRAPHIE ANDRE PERCEPIED 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 PHOTOGRAPHIE ANDRE PERCEPIED operate?

PHOTOGRAPHIE ANDRE PERCEPIED operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.