ENTREPRISE PIETROGIOVANNA : revenue, balance sheet and financial ratios

ENTREPRISE PIETROGIOVANNA is a French company founded 35 years ago, specialized in the sector Construction de maisons individuelles. Based in NOISY-LE-GRAND (93160), this company of category PME shows in 2021 a revenue of 468 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ENTREPRISE PIETROGIOVANNA (SIREN 672027091)
Indicator 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 467 818 € 420 544 € 405 233 € 453 086 € 544 595 € 621 178 € 472 432 € 1 315 938 €
Net income 269 € 1 652 € 1 551 € 922 € 2 298 € 1 020 € -32 218 € 5 042 €
EBITDA 22 167 € 5 170 € 9 227 € -23 673 € -8 077 € 16 621 € -16 651 € 17 182 €
Net margin 0.1% 0.4% 0.4% 0.2% 0.4% 0.2% -6.8% 0.4%

Revenue and income statement

In 2021, ENTREPRISE PIETROGIOVANNA achieves revenue of 468 k€. Revenue is declining over the period 2014-2021 (CAGR: -13.7%). Vs 2020, growth of +11% (421 k€ -> 468 k€). After deducting consumption (65 k€), gross margin stands at 403 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 4.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 269 €, i.e. 0.1% 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

467 818 €

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

402 766 €

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

22 167 €

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

15 110 €

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

269 €

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

4.7%

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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 23%. 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 58%. 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 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

23.015%

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

57.817%

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

2.849%

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

2.816

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

18.0%

Solvency indicators evolution
ENTREPRISE PIETROGIOVANNA

Sector positioning

Debt ratio
23.02 2021
2019
2020
2021
Q1: 0.05
Med: 17.12
Q3: 82.12
Average -23 pts over 3 years

In 2021, the debt ratio of ENTREPRISE PIETROGIOVANNA (23.02) 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
57.82% 2021
2019
2020
2021
Q1: 4.96%
Med: 22.81%
Q3: 43.73%
Excellent +11 pts over 3 years

In 2021, the financial autonomy of ENTREPRISE PIETROGIOVANNA (57.8%) 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
2.82 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.43 years
Average

In 2021, the repayment capacity of ENTREPRISE PIETROGIOVANNA (2.82) 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 343.13. 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 16.4x. Operating income very largely covers interest expenses: high safety margin.

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

343.131

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

16.353

Liquidity indicators evolution
ENTREPRISE PIETROGIOVANNA

Sector positioning

Liquidity ratio
343.13 2021
2019
2020
2021
Q1: 124.3
Med: 178.64
Q3: 276.14
Excellent +15 pts over 3 years

In 2021, the liquidity ratio of ENTREPRISE PIETROGIOVANNA (343.13) 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
16.35x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.23x
Excellent

In 2021, the interest coverage of ENTREPRISE PIETROGIOVANNA (16.4x) 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The gap of 33 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 132 days of revenue, i.e. 172 k€ to permanently finance. Notable WCR improvement over the period (-66%), freeing up cash.

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

171 844 €

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

52 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

19 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

1 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

132 j

WCR and payment terms evolution
ENTREPRISE PIETROGIOVANNA

Positioning of ENTREPRISE PIETROGIOVANNA in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 21 554€ to 163 847€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
21k€ 47k€ 163k€
47 251 € Range: 21 554€ - 163 847€
NAF 5 année 2021
How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Construction de maisons individuelles)

Compare ENTREPRISE PIETROGIOVANNA with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about ENTREPRISE PIETROGIOVANNA

What is the revenue of ENTREPRISE PIETROGIOVANNA ?

The revenue of ENTREPRISE PIETROGIOVANNA in 2021 is 468 k€.

Is ENTREPRISE PIETROGIOVANNA profitable?

Yes, ENTREPRISE PIETROGIOVANNA generated a net profit of 269€ in 2021.

Where is the headquarters of ENTREPRISE PIETROGIOVANNA ?

The headquarters of ENTREPRISE PIETROGIOVANNA is located in NOISY-LE-GRAND (93160), in the department Seine-Saint-Denis.

Where to find the tax return of ENTREPRISE PIETROGIOVANNA ?

The tax return of ENTREPRISE PIETROGIOVANNA 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 PIETROGIOVANNA operate?

ENTREPRISE PIETROGIOVANNA operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.