ETABLISSEMENTS PINCHON SE : revenue, balance sheet and financial ratios

ETABLISSEMENTS PINCHON SE is a French company founded 45 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in ORCHIES (59310), this company of category PME shows in 2018 a revenue of 263 k€. 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 PINCHON SE (SIREN 319558730)
Indicator 2018 2017 2016
Revenue 263 469 € 283 936 € 319 909 €
Net income 367 326 € 71 725 € 238 004 €
EBITDA 157 701 € 168 429 € 182 995 €
Net margin 139.4% 25.3% 74.4%

Revenue and income statement

In 2018, ETABLISSEMENTS PINCHON SE achieves revenue of 263 k€. Revenue is declining over the period 2016-2018 (CAGR: -9.2%). Slight decline of -7% vs 2017. After deducting consumption (0 €), gross margin stands at 263 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 158 k€, representing 59.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 367 k€, i.e. 139.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

263 469 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

263 469 €

EBITDA (2018) ?
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

157 701 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

85 437 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

367 326 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

59.9%

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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 24%. 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 80%. 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 6.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 36.9% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.038%

Financial autonomy (2018) ?
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

79.515%

Cash flow / Revenue (2018) ?
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

36.851%

Repayment capacity (2018) ?
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

6.117

Asset age ratio (2018) ?
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

29.1%

Solvency indicators evolution
ETABLISSEMENTS PINCHON SE

Sector positioning

Debt ratio
24.04 2018
2016
2017
2018
Q1: 0.0
Med: 13.96
Q3: 156.7
Average +16 pts over 3 years

In 2018, the debt ratio of ETABLISSEMENTS PINCHON SE (24.04) 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
79.52% 2018
2016
2017
2018
Q1: 3.47%
Med: 39.66%
Q3: 79.19%
Excellent

In 2018, the financial autonomy of ETABLISSEMENTS PINCHON SE (79.5%) 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
6.12 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.5 years
Q3: 8.02 years
Average +18 pts over 3 years

In 2018, the repayment capacity of ETABLISSEMENTS PINCHON SE (6.12) 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 5927.55. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2018) ?
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

5927.546

Interest coverage (2018) ?
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

1.965

Liquidity indicators evolution
ETABLISSEMENTS PINCHON SE

Sector positioning

Liquidity ratio
5927.55 2018
2016
2017
2018
Q1: 74.11
Med: 236.58
Q3: 909.6
Excellent

In 2018, the liquidity ratio of ETABLISSEMENTS PINCHON SE (5927.55) 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
1.97x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.03x
Q3: 14.62x
Good

In 2018, the interest coverage of ETABLISSEMENTS PINCHON SE (2.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Overall, WCR represents 2278 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2016-2018, WCR increased by +1357%, requiring additional financing.

Operating WCR (2018) ?
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

1 667 511 €

Customer credit (2018) ?
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

7 j

Supplier credit (2018) ?
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

10 j

Inventory turnover (2018) ?
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 (2018) ?
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

2278 j

WCR and payment terms evolution
ETABLISSEMENTS PINCHON SE

Positioning of ETABLISSEMENTS PINCHON SE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 184 transactions of similar company sales in 2018, the value of ETABLISSEMENTS PINCHON SE is estimated at 792 623 € (range 275 197€ - 1 527 155€). With an EBITDA of 157 701€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.55x (in line with sector norms). 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 2018
184 transactions
275k€ 792k€ 1527k€
792 623 € Range: 275 197€ - 1 527 155€
NAF 5 année 2018

Valuation detail by method

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EBITDA Multiple 50%
157 701 € × 4.3x
Estimation 685 584 €
232 541€ - 1 222 326€
Revenue Multiple 30%
263 469 € × 0.55x
Estimation 145 915 €
68 767€ - 470 641€
Net Income Multiple 20%
367 326 € × 5.5x
Estimation 2 030 283 €
691 488€ - 3 874 004€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 184 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 (Location de terrains et d'autres biens immobiliers)

Compare ETABLISSEMENTS PINCHON SE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ETABLISSEMENTS PINCHON SE

What is the revenue of ETABLISSEMENTS PINCHON SE ?

The revenue of ETABLISSEMENTS PINCHON SE in 2018 is 263 k€.

Is ETABLISSEMENTS PINCHON SE profitable?

Yes, ETABLISSEMENTS PINCHON SE generated a net profit of 367 k€ in 2018.

Where is the headquarters of ETABLISSEMENTS PINCHON SE ?

The headquarters of ETABLISSEMENTS PINCHON SE is located in ORCHIES (59310), in the department Nord.

Where to find the tax return of ETABLISSEMENTS PINCHON SE ?

The tax return of ETABLISSEMENTS PINCHON SE 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 PINCHON SE operate?

ETABLISSEMENTS PINCHON SE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.