ETABLISSEMENTS PIERRE GIRAUD : revenue, balance sheet and financial ratios

ETABLISSEMENTS PIERRE GIRAUD is a French company founded 43 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in CIVRIEUX-D'AZERGUES (69380), this company of category PME shows in 2024 a revenue of 17.5 M€. 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 - ETABLISSEMENTS PIERRE GIRAUD (SIREN 887050391)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 17 479 795 € 17 657 248 € 19 862 945 € 15 626 025 € 14 477 808 € 14 883 858 € 14 831 128 € 13 792 916 € 14 952 610 €
Net income 1 555 697 € 1 221 725 € 807 569 € 695 923 € 410 430 € 433 298 € 382 528 € 353 499 € 286 415 €
EBITDA 1 773 769 € 1 596 813 € 1 778 431 € 1 342 689 € 597 637 € 738 080 € 644 247 € 601 236 € 693 339 €
Net margin 8.9% 6.9% 4.1% 4.5% 2.8% 2.9% 2.6% 2.6% 1.9%

Revenue and income statement

In 2024, ETABLISSEMENTS PIERRE GIRAUD achieves revenue of 17.5 M€. Revenue is growing positively over 9 years (CAGR: +2.0%). Slight decline of -1% vs 2023. After deducting consumption (8.6 M€), gross margin stands at 8.9 M€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.8 M€, representing 10.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.6 M€, i.e. 8.9% 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

17 479 795 €

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

8 915 064 €

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

1 773 769 €

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

1 826 660 €

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

1 555 697 €

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

10.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 8.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.073%

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

64.457%

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

8.285%

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

0.0

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

27.4%

Solvency indicators evolution
ETABLISSEMENTS PIERRE GIRAUD

Sector positioning

Debt ratio
0.07 2024
2022
2023
2024
Q1: 4.29
Med: 20.77
Q3: 53.87
Excellent

In 2024, the debt ratio of ETABLISSEMENTS PIERRE GIRAUD (0.07) 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
64.46% 2024
2022
2023
2024
Q1: 20.15%
Med: 40.86%
Q3: 57.83%
Excellent

In 2024, the financial autonomy of ETABLISSEMENTS PIERRE GIRAUD (64.5%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.35 years
Q3: 1.56 years
Excellent

In 2024, the repayment capacity of ETABLISSEMENTS PIERRE GIRAUD (0.00) 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 302.96. 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

302.964

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

0.0

Liquidity indicators evolution
ETABLISSEMENTS PIERRE GIRAUD

Sector positioning

Liquidity ratio
302.96 2024
2022
2023
2024
Q1: 151.49
Med: 214.55
Q3: 315.38
Good

In 2024, the liquidity ratio of ETABLISSEMENTS PIERRE GIRAUD (302.96) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.68x
Average

In 2024, the interest coverage of ETABLISSEMENTS PIERRE GIRAUD (0.0x) 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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 1.9 M€ to permanently finance. Notable WCR improvement over the period (-53%), freeing up cash.

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

1 933 440 €

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

58 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

70 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

5 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

40 j

WCR and payment terms evolution
ETABLISSEMENTS PIERRE GIRAUD

Positioning of ETABLISSEMENTS PIERRE GIRAUD in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of ETABLISSEMENTS PIERRE GIRAUD is estimated at 3 183 157 € (range 1 570 606€ - 5 146 774€). With an EBITDA of 1 773 769€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (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
51 tx
1570k€ 3183k€ 5146k€
3 183 157 € Range: 1 570 606€ - 5 146 774€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 773 769 € × 1.6x
Estimation 2 751 503 €
1 522 058€ - 3 700 492€
Revenue Multiple 30%
17 479 795 € × 0.14x
Estimation 2 501 824 €
1 305 327€ - 2 955 709€
Net Income Multiple 20%
1 555 697 € × 3.4x
Estimation 5 284 295 €
2 089 896€ - 12 049 081€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 menuiserie bois et PVC)

Compare ETABLISSEMENTS PIERRE GIRAUD with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about ETABLISSEMENTS PIERRE GIRAUD

What is the revenue of ETABLISSEMENTS PIERRE GIRAUD ?

The revenue of ETABLISSEMENTS PIERRE GIRAUD in 2024 is 17.5 M€.

Is ETABLISSEMENTS PIERRE GIRAUD profitable?

Yes, ETABLISSEMENTS PIERRE GIRAUD generated a net profit of 1.6 M€ in 2024.

Where is the headquarters of ETABLISSEMENTS PIERRE GIRAUD ?

The headquarters of ETABLISSEMENTS PIERRE GIRAUD is located in CIVRIEUX-D'AZERGUES (69380), in the department Rhone.

Where to find the tax return of ETABLISSEMENTS PIERRE GIRAUD ?

The tax return of ETABLISSEMENTS PIERRE GIRAUD 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 ETABLISSEMENTS PIERRE GIRAUD operate?

ETABLISSEMENTS PIERRE GIRAUD operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.