PBR DEVELOPPEMENT : revenue, balance sheet and financial ratios

PBR DEVELOPPEMENT is a French company founded 19 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75002), this company of category PME shows in 2021 a revenue of 77 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 - PBR DEVELOPPEMENT (SIREN 493456990)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 77 067 € 105 685 € 134 642 € 103 161 € 93 625 € 23 400 €
Net income 109 322 € -354 212 € 208 789 € 182 822 € -493 090 € 247 018 €
EBITDA 30 253 € 32 656 € 78 364 € 61 887 € 58 272 € -155 027 €
Net margin 141.9% -335.2% 155.1% 177.2% -526.7% 1055.6%

Revenue and income statement

In 2021, PBR DEVELOPPEMENT achieves revenue of 77 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +26.9%. Significant drop of -27% vs 2020. After deducting consumption (0 €), gross margin stands at 77 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 30 k€, representing 39.3% of revenue. Positive scissor effect: EBITDA margin improves by +8.4 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 109 k€, i.e. 141.9% 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

77 067 €

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

77 067 €

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

30 253 €

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

-47 881 €

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

109 322 €

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

39.3%

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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 11%. 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 90%. 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 275.1% 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 (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

10.731%

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

89.7%

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

275.105%

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

2.792

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

86.2%

Solvency indicators evolution
PBR DEVELOPPEMENT

Sector positioning

Debt ratio
10.73 2021
2019
2020
2021
Q1: 0.0
Med: 5.69
Q3: 57.88
Average +27 pts over 3 years

In 2021, the debt ratio of PBR DEVELOPPEMENT (10.73) 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
89.7% 2021
2019
2020
2021
Q1: 6.7%
Med: 39.89%
Q3: 74.08%
Excellent

In 2021, the financial autonomy of PBR DEVELOPPEMENT (89.7%) 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
2.79 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average +25 pts over 3 years

In 2021, the repayment capacity of PBR DEVELOPPEMENT (2.79) 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 4599.56. 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 1964.4x. 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

4599.558

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

1964.357

Liquidity indicators evolution
PBR DEVELOPPEMENT

Sector positioning

Liquidity ratio
4599.56 2021
2019
2020
2021
Q1: 138.87
Med: 286.2
Q3: 706.68
Excellent

In 2021, the liquidity ratio of PBR DEVELOPPEMENT (4599.56) 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
1964.36x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.2x
Excellent

In 2021, the interest coverage of PBR DEVELOPPEMENT (1964.4x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Overall, WCR represents 132 days of revenue, i.e. 28 k€ to permanently finance. Notable WCR improvement over the period (-83%), 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

28 342 €

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

30 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

100 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

0 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
PBR DEVELOPPEMENT

Positioning of PBR DEVELOPPEMENT 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 PBR DEVELOPPEMENT is estimated at 112 464 € (range 62 383€ - 248 509€). With an EBITDA of 30 253€, 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
62k€ 112k€ 248k€
112 464 € Range: 62 383€ - 248 509€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
30 253 € × 3.1x
Estimation 92 586 €
52 016€ - 218 163€
Revenue Multiple 30%
77 067 € × 0.54x
Estimation 41 690 €
16 973€ - 65 208€
Net Income Multiple 20%
109 322 € × 2.5x
Estimation 268 320 €
156 418€ - 599 327€

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 PBR DEVELOPPEMENT 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 PBR DEVELOPPEMENT

What is the revenue of PBR DEVELOPPEMENT ?

The revenue of PBR DEVELOPPEMENT in 2021 is 77 k€.

Is PBR DEVELOPPEMENT profitable?

Yes, PBR DEVELOPPEMENT generated a net profit of 109 k€ in 2021.

Where is the headquarters of PBR DEVELOPPEMENT ?

The headquarters of PBR DEVELOPPEMENT is located in PARIS (75002), in the department Paris.

Where to find the tax return of PBR DEVELOPPEMENT ?

The tax return of PBR DEVELOPPEMENT 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 PBR DEVELOPPEMENT operate?

PBR DEVELOPPEMENT 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.