ENTREPRISE PIERRE GERARD : revenue, balance sheet and financial ratios

ENTREPRISE PIERRE GERARD is a French company founded 38 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in MONTGERMONT (35760), this company of category ETI shows in 2021 a revenue of 5.5 M€. 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 - ENTREPRISE PIERRE GERARD (SIREN 345091128)
Indicator 2021 2021 2020 2019 2018 2017
Revenue 5 480 771 € N/C N/C N/C N/C 5 167 625 €
Net income 238 018 € 238 866 € 197 981 € 307 984 € 277 288 € 256 323 €
EBITDA 336 709 € N/C N/C N/C N/C 355 836 €
Net margin 4.3% N/C N/C N/C N/C 5.0%

Revenue and income statement

In 2021, ENTREPRISE PIERRE GERARD achieves revenue of 5.5 M€. Revenue is growing positively over 6 years (CAGR: +1.5%). After deducting consumption (1.1 M€), gross margin stands at 4.4 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 337 k€, representing 6.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 238 k€, i.e. 4.3% 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

5 480 771 €

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

4 399 674 €

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

336 709 €

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

280 189 €

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

238 018 €

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

6.1%

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

42.737%

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

35.817%

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

6.234%

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

1.509

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

33.7%

Solvency indicators evolution
ENTREPRISE PIERRE GERARD

Sector positioning

Debt ratio
42.74 2021
2020
2021
2021
Q1: 9.7
Med: 46.33
Q3: 119.94
Good

In 2021, the debt ratio of ENTREPRISE PIERRE GERARD (42.74) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
35.82% 2021
2020
2021
2021
Q1: 18.84%
Med: 36.58%
Q3: 54.16%
Average -6 pts over 3 years

In 2021, the financial autonomy of ENTREPRISE PIERRE GERARD (35.8%) 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
1.51 years 2021
2021
Q1: 0.0 years
Med: 0.78 years
Q3: 2.72 years
Average

In 2021, the repayment capacity of ENTREPRISE PIERRE GERARD (1.51) 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 158.26. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

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

158.263

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

0.632

Liquidity indicators evolution
ENTREPRISE PIERRE GERARD

Sector positioning

Liquidity ratio
158.26 2021
2020
2021
2021
Q1: 141.4
Med: 199.56
Q3: 294.75
Average

In 2021, the liquidity ratio of ENTREPRISE PIERRE GERARD (158.26) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.63x 2021
2021
Q1: 0.0x
Med: 0.66x
Q3: 2.67x
Average

In 2021, the interest coverage of ENTREPRISE PIERRE GERARD (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: 76 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Overall, WCR represents 96 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2017-2021, WCR increased by +163%, requiring additional financing.

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

1 468 189 €

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

76 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

92 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

96 j

WCR and payment terms evolution
ENTREPRISE PIERRE GERARD

Positioning of ENTREPRISE PIERRE GERARD in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of ENTREPRISE PIERRE GERARD is estimated at 767 744 € (range 300 006€ - 1 880 691€). With an EBITDA of 336 709€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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.

Estimated enterprise value 2021
120 transactions
300k€ 767k€ 1880k€
767 744 € Range: 300 006€ - 1 880 691€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
336 709 € × 1.4x
Estimation 462 365 €
109 457€ - 1 225 412€
Revenue Multiple 30%
5 480 771 € × 0.22x
Estimation 1 230 715 €
661 982€ - 2 665 090€
Net Income Multiple 20%
238 018 € × 3.5x
Estimation 836 736 €
233 419€ - 2 342 290€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare ENTREPRISE PIERRE GERARD with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about ENTREPRISE PIERRE GERARD

What is the revenue of ENTREPRISE PIERRE GERARD ?

The revenue of ENTREPRISE PIERRE GERARD in 2021 is 5.5 M€.

Is ENTREPRISE PIERRE GERARD profitable?

Yes, ENTREPRISE PIERRE GERARD generated a net profit of 238 k€ in 2021.

Where is the headquarters of ENTREPRISE PIERRE GERARD ?

The headquarters of ENTREPRISE PIERRE GERARD is located in MONTGERMONT (35760), in the department Ille-et-Vilaine.

Where to find the tax return of ENTREPRISE PIERRE GERARD ?

The tax return of ENTREPRISE PIERRE GERARD 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 ENTREPRISE PIERRE GERARD operate?

ENTREPRISE PIERRE GERARD operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.