ETABLISSEMENTS PIERRE REVIL : revenue, balance sheet and financial ratios

ETABLISSEMENTS PIERRE REVIL is a French company founded 49 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in PANNES (45700), this company of category PME shows in 2025 a revenue of 15.2 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 - ETABLISSEMENTS PIERRE REVIL (SIREN 309979813)
Indicator 2025 2022 2021 2020 2019 2018 2017 2016
Revenue 15 244 262 € 23 859 440 € 30 461 228 € 18 433 084 € 18 215 113 € 20 743 839 € 16 351 565 € 14 135 135 €
Net income 857 650 € 274 016 € 380 297 € 302 532 € 239 898 € 388 959 € 302 574 € 218 204 €
EBITDA 1 221 115 € 478 276 € 630 366 € 662 039 € 578 382 € 732 707 € 555 912 € 576 177 €
Net margin 5.6% 1.1% 1.2% 1.6% 1.3% 1.9% 1.9% 1.5%

Revenue and income statement

In 2025, ETABLISSEMENTS PIERRE REVIL achieves revenue of 15.2 M€. Revenue is growing positively over 8 years (CAGR: +0.8%). Significant drop of -36% vs 2022. After deducting consumption (3.3 M€), gross margin stands at 12.0 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 8.0% of revenue. Positive scissor effect: EBITDA margin improves by +6.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 858 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 244 262 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

11 954 643 €

EBITDA (2025) ?
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

1 221 115 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

998 505 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

857 650 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.0%

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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 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

65.411%

Financial autonomy (2025) ?
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

23.693%

Cash flow / Revenue (2025) ?
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

7.051%

Repayment capacity (2025) ?
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

1.023

Asset age ratio (2025) ?
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

21.7%

Solvency indicators evolution
ETABLISSEMENTS PIERRE REVIL

Sector positioning

Debt ratio
65.41 2025
2021
2022
2025
Q1: 5.42
Med: 20.64
Q3: 51.81
Watch +10 pts over 3 years

In 2025, the debt ratio of ETABLISSEMENTS PIERRE REVIL (65.41) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
23.69% 2025
2021
2022
2025
Q1: 23.2%
Med: 42.4%
Q3: 60.31%
Average -10 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS PIERRE REVIL (23.7%) 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
1.02 years 2025
2021
2022
2025
Q1: 0.0 years
Med: 0.43 years
Q3: 1.31 years
Average -8 pts over 3 years

In 2025, the repayment capacity of ETABLISSEMENTS PIERRE REVIL (1.02) 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 142.08. 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 3.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

142.082

Interest coverage (2025) ?
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

3.914

Liquidity indicators evolution
ETABLISSEMENTS PIERRE REVIL

Sector positioning

Liquidity ratio
142.08 2025
2021
2022
2025
Q1: 150.74
Med: 211.84
Q3: 324.32
Watch

In 2025, the liquidity ratio of ETABLISSEMENTS PIERRE REVIL (142.08) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
3.91x 2025
2021
2022
2025
Q1: 0.0x
Med: 0.8x
Q3: 3.53x
Excellent

In 2025, the interest coverage of ETABLISSEMENTS PIERRE REVIL (3.9x) 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: 80 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 94 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 99 days of revenue, i.e. 4.2 M€ to permanently finance. Over 2016-2025, WCR increased by +65%, requiring additional financing.

Operating WCR (2025) ?
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

4 203 300 €

Customer credit (2025) ?
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

80 j

Supplier credit (2025) ?
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

94 j

Inventory turnover (2025) ?
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

19 j

WCR in days of revenue (2025) ?
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

99 j

WCR and payment terms evolution
ETABLISSEMENTS PIERRE REVIL

Positioning of ETABLISSEMENTS PIERRE REVIL in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 1 051 410€ to 5 247 306€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
1051k€ 1709k€ 5247k€
1 709 700 € Range: 1 051 410€ - 5 247 306€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 maçonnerie générale et gros œuvre de bâtiment)

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

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about ETABLISSEMENTS PIERRE REVIL

What is the revenue of ETABLISSEMENTS PIERRE REVIL ?

The revenue of ETABLISSEMENTS PIERRE REVIL in 2025 is 15.2 M€.

Is ETABLISSEMENTS PIERRE REVIL profitable?

Yes, ETABLISSEMENTS PIERRE REVIL generated a net profit of 858 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS PIERRE REVIL ?

The headquarters of ETABLISSEMENTS PIERRE REVIL is located in PANNES (45700), in the department Loiret.

Where to find the tax return of ETABLISSEMENTS PIERRE REVIL ?

The tax return of ETABLISSEMENTS PIERRE REVIL 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 REVIL operate?

ETABLISSEMENTS PIERRE REVIL operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.