Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SARL PENNING : revenue, balance sheet and financial ratios

SARL PENNING is a French company founded 36 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in VOULAINES-LES-TEMPLIERS (21290), this company of category PME shows in 2025 a net income positive of 97 k€. 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 - SARL PENNING (SIREN 354046641)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income 96 686 € 81 253 € 20 559 € 9 964 € -1 317 € -28 999 € -19 791 € 23 629 € 46 543 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, SARL PENNING generates positive net income of 97 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 47 k€ -> 97 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

96 686 €

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. 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

34.835%

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

50.999%

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

6.3%

Solvency indicators evolution
SARL PENNING

Sector positioning

Debt ratio
34.84 2025
2023
2024
2025
Q1: 9.74
Med: 29.26
Q3: 71.27
Average -22 pts over 3 years

In 2025, the debt ratio of SARL PENNING (34.84) 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
51.0% 2025
2023
2024
2025
Q1: 38.63%
Med: 57.73%
Q3: 70.76%
Average +16 pts over 3 years

In 2025, the financial autonomy of SARL PENNING (51.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 308.50. 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

308.495

Liquidity indicators evolution
SARL PENNING

Sector positioning

Liquidity ratio
308.5 2025
2023
2024
2025
Q1: 223.06
Med: 315.69
Q3: 467.32
Average +26 pts over 3 years

In 2025, the liquidity ratio of SARL PENNING (308.50) 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.

Positioning of SARL PENNING in its sector

Comparison with sector Sciage et rabotage du bois, hors imprégnation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 101 284€ to 369 721€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
101k€ 208k€ 369k€
208 110 € Range: 101 284€ - 369 721€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Sciage et rabotage du bois, hors imprégnation)

Compare SARL PENNING with other companies in the same sector:

Voir toutes les statistiques du secteur Sciage et rabotage du bois, hors imprégnation

Frequently asked questions about SARL PENNING

What is the revenue of SARL PENNING ?

The revenue of SARL PENNING is not publicly disclosed (confidential accounts filed with INPI).

Is SARL PENNING profitable?

Yes, SARL PENNING generated a net profit of 97 k€ in 2025.

Where is the headquarters of SARL PENNING ?

The headquarters of SARL PENNING is located in VOULAINES-LES-TEMPLIERS (21290), in the department Cote-d'Or.

Where to find the tax return of SARL PENNING ?

The tax return of SARL PENNING 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 SARL PENNING operate?

SARL PENNING operates in the sector Sciage et rabotage du bois, hors imprégnation (NAF code 16.10A). See the 'Sector positioning' section above to compare the company with its competitors.