SOCIETE FINANCIERE PEROCHEAU : revenue, balance sheet and financial ratios

SOCIETE FINANCIERE PEROCHEAU is a French company founded 27 years ago, specialized in the sector Gestion de fonds. Based in SAINT-CHRISTOPHE-DU-LIGNERON (85670), this company of category PME shows in 2024 a revenue of 136 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SOCIETE FINANCIERE PEROCHEAU (SIREN 420915902)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 136 200 € 109 200 € 109 200 € 104 700 € 91 200 € 71 400 € 528 000 € 528 000 € 552 000 €
Net income 91 588 € 63 124 € 101 478 € 86 563 € 53 575 € 1 443 788 € -1 789 € 121 534 € 14 164 €
EBITDA -28 016 € -97 907 € -46 623 € -61 315 € -48 666 € -58 158 € -14 235 € 13 145 € 1 756 €
Net margin 67.2% 57.8% 92.9% 82.7% 58.7% 2022.1% -0.3% 23.0% 2.6%

Revenue and income statement

In 2024, SOCIETE FINANCIERE PEROCHEAU achieves revenue of 136 k€. Revenue is declining over the period 2016-2024 (CAGR: -16.0%). Vs 2023, growth of +25% (109 k€ -> 136 k€). After deducting consumption (549 €), gross margin stands at 136 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 -28 k€, representing -20.6% of revenue. Positive scissor effect: EBITDA margin improves by +69.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 92 k€, i.e. 67.2% of revenue. This profit can be retained or distributed to shareholders.

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

136 200 €

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

135 651 €

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

-28 016 €

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

-39 381 €

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

91 588 €

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

-20.6%

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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 17%. 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 84%. 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 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 85.6% 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 (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

16.98%

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

84.352%

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

85.584%

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

2.32

Asset age ratio (2024) ?
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

92.4%

Solvency indicators evolution
SOCIETE FINANCIERE PEROCHEAU

Sector positioning

Debt ratio
16.98 2024
2022
2023
2024
Q1: 0.0
Med: 8.29
Q3: 92.98
Average

In 2024, the debt ratio of SOCIETE FINANCIERE PEROCHEAU (16.98) 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
84.35% 2024
2022
2023
2024
Q1: 4.58%
Med: 48.35%
Q3: 87.3%
Good

In 2024, the financial autonomy of SOCIETE FINANCIERE PEROCHEAU (84.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.32 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 3.02 years
Average -6 pts over 3 years

In 2024, the repayment capacity of SOCIETE FINANCIERE PEROCHEAU (2.32) 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 2579.47. 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

2579.473

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

-20.338

Liquidity indicators evolution
SOCIETE FINANCIERE PEROCHEAU

Sector positioning

Liquidity ratio
2579.47 2024
2022
2023
2024
Q1: 100.61
Med: 470.31
Q3: 3112.94
Good

In 2024, the liquidity ratio of SOCIETE FINANCIERE PEROCHEAU (2579.47) 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
-20.34x 2024
2022
2023
2024
Q1: -71.25x
Med: 0.0x
Q3: 0.0x
Average

In 2024, the interest coverage of SOCIETE FINANCIERE PEROCHEAU (-20.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Overall, WCR represents 620 days of revenue, i.e. 234 k€ to permanently finance. Over 2016-2024, WCR increased by +582%, 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

234 389 €

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

0 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

62 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

620 j

WCR and payment terms evolution
SOCIETE FINANCIERE PEROCHEAU

Positioning of SOCIETE FINANCIERE PEROCHEAU in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 62 transactions of similar company sales in 2024, the value of SOCIETE FINANCIERE PEROCHEAU is estimated at 295 656 € (range 89 753€ - 605 710€). The price/revenue ratio is 0.30x (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
62 tx
89k€ 295k€ 605k€
295 656 € Range: 89 753€ - 605 710€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
136 200 € × 0.30x
Estimation 41 461 €
21 453€ - 115 444€
Net Income Multiple 20%
91 588 € × 7.4x
Estimation 676 950 €
192 204€ - 1 341 111€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare SOCIETE FINANCIERE PEROCHEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about SOCIETE FINANCIERE PEROCHEAU

What is the revenue of SOCIETE FINANCIERE PEROCHEAU ?

The revenue of SOCIETE FINANCIERE PEROCHEAU in 2024 is 136 k€.

Is SOCIETE FINANCIERE PEROCHEAU profitable?

Yes, SOCIETE FINANCIERE PEROCHEAU generated a net profit of 92 k€ in 2024.

Where is the headquarters of SOCIETE FINANCIERE PEROCHEAU ?

The headquarters of SOCIETE FINANCIERE PEROCHEAU is located in SAINT-CHRISTOPHE-DU-LIGNERON (85670), in the department Vendee.

Where to find the tax return of SOCIETE FINANCIERE PEROCHEAU ?

The tax return of SOCIETE FINANCIERE PEROCHEAU 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 FINANCIERE PEROCHEAU operate?

SOCIETE FINANCIERE PEROCHEAU operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.