SARL PERCEL-CHERVILLE : revenue, balance sheet and financial ratios

SARL PERCEL-CHERVILLE is a French company founded 12 years ago, specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux. Based in AVAILLES-SUR-SEICHE (35130), this company of category PME shows in 2025 a revenue of 1.5 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 - SARL PERCEL-CHERVILLE (SIREN 794642348)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue 1 538 223 € 1 366 869 € 1 368 816 € 1 050 324 € N/C N/C N/C
Net income 245 734 € 224 531 € 179 094 € 157 289 € 154 983 € 34 006 € 27 597 €
EBITDA 349 203 € 315 575 € 264 591 € 235 919 € N/C N/C N/C
Net margin 16.0% 16.4% 13.1% 15.0% N/C N/C N/C

Revenue and income statement

In 2025, SARL PERCEL-CHERVILLE achieves revenue of 1.5 M€. Over the period 2022-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +13.6%. Vs 2024, growth of +13% (1.4 M€ -> 1.5 M€). After deducting consumption (661 k€), gross margin stands at 877 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 349 k€, representing 22.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 246 k€, i.e. 16.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 538 223 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

876 976 €

EBITDA (2025) ?
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

349 203 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

320 803 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

245 734 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

22.6%

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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 15%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

15.314%

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

73.081%

Cash flow / Revenue (2025) ?
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

17.75%

Repayment capacity (2025) ?
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

0.393

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

22.8%

Solvency indicators evolution
SARL PERCEL-CHERVILLE

Sector positioning

Debt ratio
15.31 2025
2023
2024
2025
Q1: 4.84
Med: 17.02
Q3: 39.87
Good -12 pts over 3 years

In 2025, the debt ratio of SARL PERCEL-CHERVILLE (15.31) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
73.08% 2025
2023
2024
2025
Q1: 25.1%
Med: 46.33%
Q3: 62.69%
Excellent +6 pts over 3 years

In 2025, the financial autonomy of SARL PERCEL-CHERVILLE (73.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.39 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.52 years
Q3: 1.63 years
Good -19 pts over 3 years

In 2025, the repayment capacity of SARL PERCEL-CHERVILLE (0.39) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 469.24. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

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

469.237

Interest coverage (2025) ?
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

0.794

Liquidity indicators evolution
SARL PERCEL-CHERVILLE

Sector positioning

Liquidity ratio
469.24 2025
2023
2024
2025
Q1: 164.45
Med: 230.78
Q3: 335.49
Excellent +12 pts over 3 years

In 2025, the liquidity ratio of SARL PERCEL-CHERVILLE (469.24) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.79x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.8x
Q3: 4.49x
Average -24 pts over 3 years

In 2025, the interest coverage of SARL PERCEL-CHERVILLE (0.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 37 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 72 days of revenue, i.e. 307 k€ to permanently finance.

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

307 168 €

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

62 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

25 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

12 j

WCR in days of revenue (2025) ?
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

72 j

WCR and payment terms evolution
SARL PERCEL-CHERVILLE

Positioning of SARL PERCEL-CHERVILLE in its sector

Comparison with sector Travaux d'installation d'eau et de gaz en tous locaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 228 979€ to 752 699€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
228k€ 706k€ 752k€
706 680 € Range: 228 979€ - 752 699€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 d'installation d'eau et de gaz en tous locaux)

Compare SARL PERCEL-CHERVILLE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'eau et de gaz en tous locaux

Frequently asked questions about SARL PERCEL-CHERVILLE

What is the revenue of SARL PERCEL-CHERVILLE ?

The revenue of SARL PERCEL-CHERVILLE in 2025 is 1.5 M€.

Is SARL PERCEL-CHERVILLE profitable?

Yes, SARL PERCEL-CHERVILLE generated a net profit of 246 k€ in 2025.

Where is the headquarters of SARL PERCEL-CHERVILLE ?

The headquarters of SARL PERCEL-CHERVILLE is located in AVAILLES-SUR-SEICHE (35130), in the department Ille-et-Vilaine.

Where to find the tax return of SARL PERCEL-CHERVILLE ?

The tax return of SARL PERCEL-CHERVILLE 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 PERCEL-CHERVILLE operate?

SARL PERCEL-CHERVILLE operates in the sector Travaux d'installation d'eau et de gaz en tous locaux (NAF code 43.22A). See the 'Sector positioning' section above to compare the company with its competitors.