SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON : revenue, balance sheet and financial ratios

SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON is a French company founded 51 years ago, specialized in the sector Transports routiers de fret interurbains. Based in L ETRAT (42580), this company of category PME shows in 2024 a revenue of 8.3 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 - SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON (SIREN 302181391)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 260 898 € 8 567 609 € 8 928 852 € 8 443 522 € 8 512 223 € 9 533 314 € 9 407 185 € 9 843 454 € 10 245 100 €
Net income -137 657 € 113 701 € 134 675 € -34 446 € 66 127 € 66 778 € -231 465 € -147 398 € 33 824 €
EBITDA -76 289 € 35 081 € 168 434 € 16 756 € 186 474 € 143 769 € -175 413 € -98 286 € 15 656 €
Net margin -1.7% 1.3% 1.5% -0.4% 0.8% 0.7% -2.5% -1.5% 0.3%

Revenue and income statement

In 2024, SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON achieves revenue of 8.3 M€. Activity remains stable over the period (CAGR: -2.7%). Slight decline of -4% vs 2023. After deducting consumption (1.4 M€), gross margin stands at 6.8 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -76 k€, representing -0.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -138 k€ (-1.7% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 260 898 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 834 147 €

EBITDA (2024) ?
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

-76 289 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-127 483 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-137 657 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.9%

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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 420%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

419.932%

Financial autonomy (2024) ?
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

11.304%

Cash flow / Revenue (2024) ?
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

-2.707%

Repayment capacity (2024) ?
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

-7.55

Solvency indicators evolution
SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON

Sector positioning

Debt ratio
419.93 2024
2022
2023
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Average

In 2024, the debt ratio of SOCIETE D'AFFRETEMENT DE ... (419.93) 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
11.3% 2024
2022
2023
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Watch

In 2024, the financial autonomy of SOCIETE D'AFFRETEMENT DE ... (11.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-7.55 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOCIETE D'AFFRETEMENT DE ... (-7.55) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 238.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

238.718

Interest coverage (2024) ?
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

-131.821

Liquidity indicators evolution
SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON

Sector positioning

Liquidity ratio
238.72 2024
2022
2023
2024
Q1: 122.42
Med: 168.88
Q3: 241.43
Good

In 2024, the liquidity ratio of SOCIETE D'AFFRETEMENT DE ... (238.72) 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
-131.82x 2024
2022
2023
2024
Q1: -0.19x
Med: 0.0x
Q3: 4.8x
Watch -50 pts over 3 years

In 2024, the interest coverage of SOCIETE D'AFFRETEMENT DE ... (-131.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The company must finance 3 days of gap between collections and payments. Overall, WCR represents 73 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2016-2024, WCR increased by +20%, requiring additional financing.

Operating WCR (2024) ?
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

1 680 349 €

Customer credit (2024) ?
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

38 j

Supplier credit (2024) ?
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

35 j

Inventory turnover (2024) ?
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 (2024) ?
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

73 j

WCR and payment terms evolution
SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON

Positioning of SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON is estimated at 1 872 613 € (range 874 743€ - 3 053 693€). The price/revenue ratio is 0.23x (conservative valuation). 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 2024
71 tx
874k€ 1872k€ 3053k€
1 872 613 € Range: 874 743€ - 3 053 693€
NAF 5 année 2024

Valuation method used

Revenue Multiple
8 260 898 € × 0.23x = 1 872 614 €
Range: 874 744€ - 3 053 694€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 (Transports routiers de fret interurbains)

Compare SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON

What is the revenue of SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON ?

The revenue of SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON in 2024 is 8.3 M€.

Is SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON profitable?

SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON recorded a net loss in 2024.

Where is the headquarters of SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON ?

The headquarters of SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON is located in L ETRAT (42580), in the department Loire.

Where to find the tax return of SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON ?

The tax return of SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON 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 SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON operate?

SOCIETE D'AFFRETEMENT DE TRANSPORTS FRIGORIQUES PERRIN & PICHON operates in the sector Transports routiers de fret interurbains (NAF code 49.41A). See the 'Sector positioning' section above to compare the company with its competitors.