SARL SCIERIE PALLANT PERE ET FILS : revenue, balance sheet and financial ratios

SARL SCIERIE PALLANT PERE ET FILS is a French company founded 62 years ago, specialized in the sector Fabrication d'emballages en bois. Based in DARCEY (21150), this company of category PME shows in 2020 a revenue of 1.7 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 SCIERIE PALLANT PERE ET FILS (SIREN 319545653)
Indicator 2020 2019 2018 2016
Revenue 1 694 997 € 1 690 267 € 1 704 490 € 1 559 803 €
Net income 63 783 € 102 513 € 124 126 € 206 829 €
EBITDA 101 096 € 153 388 € 171 595 € 275 151 €
Net margin 3.8% 6.1% 7.3% 13.3%

Revenue and income statement

In 2020, SARL SCIERIE PALLANT PERE ET FILS achieves revenue of 1.7 M€. Revenue is growing positively over 4 years (CAGR: +2.1%). Vs 2019: +0%. After deducting consumption (889 k€), gross margin stands at 806 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 101 k€, representing 6.0% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -34%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 64 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 694 997 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

805 648 €

EBITDA (2020) ?
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

101 096 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

57 440 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

63 783 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.0%

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 9%. 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 78%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.139%

Financial autonomy (2020) ?
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

77.873%

Cash flow / Revenue (2020) ?
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

5.094%

Repayment capacity (2020) ?
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

1.137

Asset age ratio (2020) ?
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

8.4%

Solvency indicators evolution
SARL SCIERIE PALLANT PERE ET FILS

Sector positioning

Debt ratio
9.14 2020
2018
2019
2020
Q1: 11.16
Med: 38.41
Q3: 123.49
Excellent

In 2020, the debt ratio of SARL SCIERIE PALLANT PERE... (9.14) 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
77.87% 2020
2018
2019
2020
Q1: 23.48%
Med: 43.55%
Q3: 61.89%
Excellent

In 2020, the financial autonomy of SARL SCIERIE PALLANT PERE... (77.9%) 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
1.14 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 1.48 years
Q3: 4.59 years
Good

In 2020, the repayment capacity of SARL SCIERIE PALLANT PERE... (1.14) 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 593.95. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2020) ?
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

593.948

Interest coverage (2020) ?
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

0.545

Liquidity indicators evolution
SARL SCIERIE PALLANT PERE ET FILS

Sector positioning

Liquidity ratio
593.95 2020
2018
2019
2020
Q1: 170.49
Med: 259.19
Q3: 387.44
Excellent

In 2020, the liquidity ratio of SARL SCIERIE PALLANT PERE... (593.95) 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
0.55x 2020
2018
2019
2020
Q1: 0.05x
Med: 1.57x
Q3: 6.43x
Average

In 2020, the interest coverage of SARL SCIERIE PALLANT PERE... (0.6x) 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 123 days of revenue, i.e. 579 k€ to permanently finance. Notable WCR improvement over the period (-27%), freeing up cash.

Operating WCR (2020) ?
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

579 299 €

Customer credit (2020) ?
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

55 j

Supplier credit (2020) ?
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

45 j

Inventory turnover (2020) ?
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

57 j

WCR in days of revenue (2020) ?
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

123 j

WCR and payment terms evolution
SARL SCIERIE PALLANT PERE ET FILS

Positioning of SARL SCIERIE PALLANT PERE ET FILS in its sector

Comparison with sector Fabrication d'emballages en bois

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 93 054€ to 435 249€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
93k€ 182k€ 435k€
182 225 € Range: 93 054€ - 435 249€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication d'emballages en bois)

Compare SARL SCIERIE PALLANT PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en bois

Frequently asked questions about SARL SCIERIE PALLANT PERE ET FILS

What is the revenue of SARL SCIERIE PALLANT PERE ET FILS ?

The revenue of SARL SCIERIE PALLANT PERE ET FILS in 2020 is 1.7 M€.

Is SARL SCIERIE PALLANT PERE ET FILS profitable?

Yes, SARL SCIERIE PALLANT PERE ET FILS generated a net profit of 64 k€ in 2020.

Where is the headquarters of SARL SCIERIE PALLANT PERE ET FILS ?

The headquarters of SARL SCIERIE PALLANT PERE ET FILS is located in DARCEY (21150), in the department Cote-d'Or.

Where to find the tax return of SARL SCIERIE PALLANT PERE ET FILS ?

The tax return of SARL SCIERIE PALLANT PERE ET FILS 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 SCIERIE PALLANT PERE ET FILS operate?

SARL SCIERIE PALLANT PERE ET FILS operates in the sector Fabrication d'emballages en bois (NAF code 16.24Z). See the 'Sector positioning' section above to compare the company with its competitors.