SARL PERNOUD IMMOBILIER : revenue, balance sheet and financial ratios

SARL PERNOUD IMMOBILIER is a French company founded 27 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in VESCLES (39240), this company of category PME shows in 2021 a revenue of 84 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SARL PERNOUD IMMOBILIER (SIREN 419984737)
Indicator 2021 2018
Revenue 84 400 € 183 360 €
Net income 23 779 € 79 888 €
EBITDA 63 547 € 165 666 €
Net margin 28.2% 43.6%

Revenue and income statement

In 2021, SARL PERNOUD IMMOBILIER achieves revenue of 84 k€. Significant drop of -54% vs 2018. After deducting consumption (0 €), gross margin stands at 84 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 64 k€, representing 75.3% of revenue. Warning negative scissor effect: despite revenue change (-54%), EBITDA varies by -62%, reducing margin by 15.1 pts. This reflects costs rising faster than 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 24 k€, i.e. 28.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

84 400 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

84 400 €

EBITDA (2021) ?
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

63 547 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

31 750 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

23 779 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

75.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 229%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 65.8% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

228.611%

Financial autonomy (2021) ?
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

29.499%

Cash flow / Revenue (2021) ?
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

65.85%

Repayment capacity (2021) ?
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

11.966

Asset age ratio (2021) ?
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

44.1%

Solvency indicators evolution
SARL PERNOUD IMMOBILIER

Sector positioning

Debt ratio
228.61 2021
2018
2021
Q1: -2.0
Med: 12.57
Q3: 178.71
Average +36 pts over 2 years

In 2021, the debt ratio of SARL PERNOUD IMMOBILIER (228.61) 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
29.5% 2021
2018
2021
Q1: 2.35%
Med: 38.31%
Q3: 81.37%
Average -31 pts over 2 years

In 2021, the financial autonomy of SARL PERNOUD IMMOBILIER (29.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
11.97 years 2021
2018
2021
Q1: -0.0 years
Med: 0.54 years
Q3: 9.67 years
Average +40 pts over 2 years

In 2021, the repayment capacity of SARL PERNOUD IMMOBILIER (11.97) 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 318.68. 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 3.7x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

318.677

Interest coverage (2021) ?
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

3.745

Liquidity indicators evolution
SARL PERNOUD IMMOBILIER

Sector positioning

Liquidity ratio
318.68 2021
2018
2021
Q1: 84.53
Med: 265.45
Q3: 1031.63
Good -20 pts over 2 years

In 2021, the liquidity ratio of SARL PERNOUD IMMOBILIER (318.68) 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
3.75x 2021
2018
2021
Q1: 0.0x
Med: 0.0x
Q3: 12.94x
Good +6 pts over 2 years

In 2021, the interest coverage of SARL PERNOUD IMMOBILIER (3.8x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 327 days. Excellent situation: suppliers finance 308 days of the operating cycle (retail model). Overall, WCR represents 98 days of revenue, i.e. 23 k€ to permanently finance.

Operating WCR (2021) ?
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

23 057 €

Customer credit (2021) ?
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

19 j

Supplier credit (2021) ?
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

327 j

Inventory turnover (2021) ?
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 in days of revenue (2021) ?
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

98 j

WCR and payment terms evolution
SARL PERNOUD IMMOBILIER

Positioning of SARL PERNOUD IMMOBILIER in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 178 transactions of similar company sales in 2021, the value of SARL PERNOUD IMMOBILIER is estimated at 199 135 € (range 92 207€ - 364 209€). With an EBITDA of 63 547€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.70x (in line with sector norms). 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 2021
178 transactions
92k€ 199k€ 364k€
199 135 € Range: 92 207€ - 364 209€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
63 547 € × 4.7x
Estimation 300 812 €
146 263€ - 499 403€
Revenue Multiple 30%
84 400 € × 0.70x
Estimation 59 023 €
20 650€ - 155 403€
Net Income Multiple 20%
23 779 € × 6.5x
Estimation 155 111 €
64 408€ - 339 433€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 178 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 (Location de terrains et d'autres biens immobiliers)

Compare SARL PERNOUD IMMOBILIER with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SARL PERNOUD IMMOBILIER

What is the revenue of SARL PERNOUD IMMOBILIER ?

The revenue of SARL PERNOUD IMMOBILIER in 2021 is 84 k€.

Is SARL PERNOUD IMMOBILIER profitable?

Yes, SARL PERNOUD IMMOBILIER generated a net profit of 24 k€ in 2021.

Where is the headquarters of SARL PERNOUD IMMOBILIER ?

The headquarters of SARL PERNOUD IMMOBILIER is located in VESCLES (39240), in the department Jura.

Where to find the tax return of SARL PERNOUD IMMOBILIER ?

The tax return of SARL PERNOUD IMMOBILIER 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 PERNOUD IMMOBILIER operate?

SARL PERNOUD IMMOBILIER operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.