FINANCIERE PINAULT : revenue, balance sheet and financial ratios

FINANCIERE PINAULT is a French company founded 39 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75008), this company of category GE shows in 2021 a revenue of 13.4 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 - FINANCIERE PINAULT (SIREN 342731973)
Indicator 2021 2020 2019 2018 2017
Revenue 13 387 833 € 12 174 035 € 13 734 164 € 11 898 912 € 12 455 187 €
Net income 298 913 297 € 341 297 857 € 60 576 908 € 229 442 114 € -27 145 067 €
EBITDA 48 318 539 € -13 339 781 € -18 306 499 € -27 208 835 € -28 687 579 €
Net margin 2232.7% 2803.5% 441.1% 1928.3% -217.9%

Revenue and income statement

In 2021, FINANCIERE PINAULT achieves revenue of 13.4 M€. Revenue is growing positively over 5 years (CAGR: +1.8%). Vs 2020: +10%. After deducting consumption (-1.2 M€), gross margin stands at 14.6 M€, i.e. a rate of 109%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48.3 M€, representing 360.9% of revenue. Positive scissor effect: EBITDA margin improves by +470.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 298.9 M€, i.e. 2232.7% 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

13 387 833 €

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

14 621 478 €

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

48 318 539 €

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

-21 462 693 €

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

298 913 297 €

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

360.9%

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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 20%. 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 83%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

20.052%

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

82.696%

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

-147.034%

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

-28.252

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

24.7%

Solvency indicators evolution
FINANCIERE PINAULT

Sector positioning

Debt ratio
20.05 2021
2019
2020
2021
Q1: 0.0
Med: 5.69
Q3: 57.88
Average -13 pts over 3 years

In 2021, the debt ratio of FINANCIERE PINAULT (20.05) 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
82.7% 2021
2019
2020
2021
Q1: 6.7%
Med: 39.89%
Q3: 74.08%
Excellent

In 2021, the financial autonomy of FINANCIERE PINAULT (82.7%) 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
-28.25 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Excellent -50 pts over 3 years

In 2021, the repayment capacity of FINANCIERE PINAULT (-28.25) 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 3317.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

3317.94

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

0.0

Liquidity indicators evolution
FINANCIERE PINAULT

Sector positioning

Liquidity ratio
3317.94 2021
2019
2020
2021
Q1: 138.87
Med: 286.2
Q3: 706.68
Excellent

In 2021, the liquidity ratio of FINANCIERE PINAULT (3317.94) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.2x
Average

In 2021, the interest coverage of FINANCIERE PINAULT (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: 224 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: -72 days. The gap of 296 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 140 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 12780 days of revenue, i.e. 475.3 M€ to permanently finance. Notable WCR improvement over the period (-27%), 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

475 268 741 €

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

224 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

-72 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

140 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

12780 j

WCR and payment terms evolution
FINANCIERE PINAULT

Positioning of FINANCIERE PINAULT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 61 transactions of similar company sales in 2021, the value of FINANCIERE PINAULT is estimated at 222 840 123 € (range 127 960 136€ - 505 358 944€). With an EBITDA of 48 318 539€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.54x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
61 tx
127960k€ 222840k€ 505358k€
222 840 123 € Range: 127 960 136€ - 505 358 944€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
48 318 539 € × 3.1x
Estimation 147 873 605 €
83 077 272€ - 348 438 473€
Revenue Multiple 30%
13 387 833 € × 0.54x
Estimation 7 242 277 €
2 948 420€ - 11 327 670€
Net Income Multiple 20%
298 913 297 € × 2.5x
Estimation 733 653 189 €
427 684 874€ - 1 638 707 037€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Conseil pour les affaires et autres conseils de gestion)

Compare FINANCIERE PINAULT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about FINANCIERE PINAULT

What is the revenue of FINANCIERE PINAULT ?

The revenue of FINANCIERE PINAULT in 2021 is 13.4 M€.

Is FINANCIERE PINAULT profitable?

Yes, FINANCIERE PINAULT generated a net profit of 298.9 M€ in 2021.

Where is the headquarters of FINANCIERE PINAULT ?

The headquarters of FINANCIERE PINAULT is located in PARIS (75008), in the department Paris.

Where to find the tax return of FINANCIERE PINAULT ?

The tax return of FINANCIERE PINAULT 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 FINANCIERE PINAULT operate?

FINANCIERE PINAULT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.