SERRE MARAICHERE DE PERNE LES FONTAINES : revenue, balance sheet and financial ratios

SERRE MARAICHERE DE PERNE LES FONTAINES is a French company founded 13 years ago, specialized in the sector Production d'électricité. Based in PARIS (75001), this company of category ETI shows in 2020 a revenue of 293 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 - SERRE MARAICHERE DE PERNE LES FONTAINES (SIREN 792750903)
Indicator 2020 2019 2018 2017 2016
Revenue 292 775 € 317 548 € 298 669 € 315 842 € 291 940 €
Net income -67 785 € -56 064 € -317 427 € -99 777 € -75 854 €
EBITDA 226 174 € 260 235 € 234 469 € 253 129 € 244 396 €
Net margin -23.2% -17.7% -106.3% -31.6% -26.0%

Revenue and income statement

In 2020, SERRE MARAICHERE DE PERNE LES FONTAINES achieves revenue of 293 k€. Revenue is growing positively over 5 years (CAGR: +0.1%). Slight decline of -8% vs 2019. After deducting consumption (0 €), gross margin stands at 293 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 226 k€, representing 77.3% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -13%, reducing margin by 4.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -68 k€ (-23.2% of revenue), which will impact equity.

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

292 775 €

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

292 775 €

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

226 174 €

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

79 964 €

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

-67 785 €

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

77.3%

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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 -668%. 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 -18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 23.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 38.6% 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 (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

-667.553%

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

-17.547%

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

38.571%

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

23.776

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

75.8%

Solvency indicators evolution
SERRE MARAICHERE DE PERNE LES FONTAINES

Sector positioning

Debt ratio
-667.55 2020
2018
2019
2020
Q1: -178.18
Med: 0.22
Q3: 279.45
Excellent

In 2020, the debt ratio of SERRE MARAICHERE DE PERNE... (-667.55) 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
-17.55% 2020
2018
2019
2020
Q1: -3.99%
Med: 9.72%
Q3: 55.68%
Average

In 2020, the financial autonomy of SERRE MARAICHERE DE PERNE... (-17.6%) 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
23.78 years 2020
2018
2019
2020
Q1: -1.2 years
Med: 0.7 years
Q3: 6.97 years
Average +50 pts over 3 years

In 2020, the repayment capacity of SERRE MARAICHERE DE PERNE... (23.78) 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 611.84. 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 49.3x. Operating income very largely covers interest expenses: high safety margin.

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

611.842

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

49.345

Liquidity indicators evolution
SERRE MARAICHERE DE PERNE LES FONTAINES

Sector positioning

Liquidity ratio
611.84 2020
2018
2019
2020
Q1: 71.44
Med: 269.85
Q3: 849.85
Good -10 pts over 3 years

In 2020, the liquidity ratio of SERRE MARAICHERE DE PERNE... (611.84) 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
49.34x 2020
2018
2019
2020
Q1: -0.12x
Med: 1.79x
Q3: 15.57x
Excellent

In 2020, the interest coverage of SERRE MARAICHERE DE PERNE... (49.3x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). WCR is negative (-356 days): operations structurally generate cash. Notable WCR improvement over the period (-845%), 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

-289 341 €

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

19 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

51 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

0 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

-356 j

WCR and payment terms evolution
SERRE MARAICHERE DE PERNE LES FONTAINES

Positioning of SERRE MARAICHERE DE PERNE LES FONTAINES in its sector

Comparison with sector Production d'électricité

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SERRE MARAICHERE DE PERNE LES FONTAINES is estimated at 417 999 € (range 52 487€ - 1 668 859€). With an EBITDA of 226 174€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.69x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
85 tx
52k€ 417k€ 1668k€
417 999 € Range: 52 487€ - 1 668 859€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
226 174 € × 2.4x
Estimation 547 267 €
60 053€ - 2 053 443€
Revenue Multiple 30%
292 775 € × 0.69x
Estimation 202 554 €
39 877€ - 1 027 886€
How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Production d'électricité)

Compare SERRE MARAICHERE DE PERNE LES FONTAINES with other companies in the same sector:

Voir toutes les statistiques du secteur Production d'électricité

Frequently asked questions about SERRE MARAICHERE DE PERNE LES FONTAINES

What is the revenue of SERRE MARAICHERE DE PERNE LES FONTAINES ?

The revenue of SERRE MARAICHERE DE PERNE LES FONTAINES in 2020 is 293 k€.

Is SERRE MARAICHERE DE PERNE LES FONTAINES profitable?

SERRE MARAICHERE DE PERNE LES FONTAINES recorded a net loss in 2020.

Where is the headquarters of SERRE MARAICHERE DE PERNE LES FONTAINES ?

The headquarters of SERRE MARAICHERE DE PERNE LES FONTAINES is located in PARIS (75001), in the department Paris.

Where to find the tax return of SERRE MARAICHERE DE PERNE LES FONTAINES ?

The tax return of SERRE MARAICHERE DE PERNE LES FONTAINES 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 SERRE MARAICHERE DE PERNE LES FONTAINES operate?

SERRE MARAICHERE DE PERNE LES FONTAINES operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.