Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1967-01-01 (59 years)Status: ActiveBusiness sector: Commerce de détail d'habillement en magasin spécialiséLocation: PARIS (75003), Paris
PIA : revenue, balance sheet and financial ratios
PIA is a French company
founded 59 years ago,
specialized in the sector Commerce de détail d'habillement en magasin spécialisé.
Based in PARIS (75003),
this company of category PME
shows in 2021 a revenue of 192 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, PIA generates positive net income of 451 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 127 k€ -> 451 €.
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
721 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
721 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
451 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
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 100%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
0.0%
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
99.72%
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
Solvency indicators evolution PIA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2020
2021
2022
2023
2024
Debt ratio
0.0
0.0
0.0
0.0
13.702
0.0
0.0
0.0
0.0
Financial autonomy
39.866
42.797
62.908
76.725
82.756
97.399
98.178
99.393
99.72
Repayment capacity
0.0
0.0
0.0
0.0
1.245
0.0
0.0
0.0
0.0
Cash flow / Revenue
16.292%
-2.351%
0.298%
18.747%
23.411%
20.056%
None%
None%
None%
Sector positioning
Debt ratio
0.02024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Excellent
In 2024, the debt ratio of PIA (0.00) 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
99.72%2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Excellent
In 2024, the financial autonomy of PIA (99.7%) 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
0.0 years2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Good
In 2024, the repayment capacity of PIA (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 35713.25. 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
35713.247
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 PIA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2020
2021
2022
2023
2024
Liquidity ratio
123.278
125.942
157.931
231.038
1040.572
2192.806
3044.733
10762.497
35713.247
Interest coverage
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Sector positioning
Liquidity ratio
35713.252024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Excellent
In 2024, the liquidity ratio of PIA (35713.25) 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
0.0x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Average
In 2024, the interest coverage of PIA (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. Favorable situation: supplier credit is longer than customer credit by 8 days.
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
0 €
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
0 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
8 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
0 j
WCR and payment terms evolution PIA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2020
2021
2022
2023
2024
Operating WCR
397 785 €
636 966 €
315 026 €
271 393 €
309 750 €
579 308 €
0 €
0 €
0 €
Inventory turnover (days)
132
146
206
187
100
129
0
0
0
Customer payment term (days)
14
47
39
20
0
0
0
0
0
Supplier payment term (days)
255
792
190
119
12
80
-89
136
8
Positioning of PIA in its sector
Comparison with sector Commerce de détail d'habillement en magasin spécialisé
Valuation estimate
Based on 68 transactions of similar company sales
in 2024,
the value of PIA is estimated at
1 463 €
(range 646€ - 3 383€).
With an EBITDA of 721€, the sector multiple of 2.0x is applied.
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 value2024
68 tx
0k€1k€3k€
1 463 €Range: 646€ - 3 383€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
721 €×2.0x
Estimation1 459 €
608€ - 3 655€
Net Income Multiple20%
451 €×3.3x
Estimation1 475 €
742€ - 2 704€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 68 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 (Commerce de détail d'habillement en magasin spécialisé)
Compare PIA with other companies in the same sector:
The headquarters of PIA is located in PARIS (75003), in the department Paris.
Where to find the tax return of PIA ?
The tax return of PIA 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 PIA operate?
PIA operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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