PIERRE AZEMAR ET ASSOCIES : revenue, balance sheet and financial ratios

PIERRE AZEMAR ET ASSOCIES is a French company founded 15 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in RODEZ (12000), this company of category PME shows in 2018 a revenue of 2.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PIERRE AZEMAR ET ASSOCIES (SIREN 531012722)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 1 967 151 € 1 748 269 € 1 538 271 €
Net income 101 614 € 155 103 € -108 873 € -20 715 € 189 240 € 166 377 € 100 748 € 119 141 € 91 107 € 81 227 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 188 757 € 152 062 € 145 669 €
Net margin N/C N/C N/C N/C N/C N/C N/C 6.1% 5.2% 5.3%

Revenue and income statement

In 2025, PIERRE AZEMAR ET ASSOCIES generates positive net income of 102 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 81 k€ -> 102 k€.

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

101 614 €

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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 234%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory.

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

234.445%

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

24.693%

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

66.6%

Solvency indicators evolution
PIERRE AZEMAR ET ASSOCIES

Sector positioning

Debt ratio
234.44 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Average

In 2025, the debt ratio of PIERRE AZEMAR ET ASSOCIES (234.44) 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
24.69% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Average

In 2025, the financial autonomy of PIERRE AZEMAR ET ASSOCIES (24.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 208.17. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

208.169

Liquidity indicators evolution
PIERRE AZEMAR ET ASSOCIES

Sector positioning

Liquidity ratio
208.17 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Good +6 pts over 3 years

In 2025, the liquidity ratio of PIERRE AZEMAR ET ASSOCIES (208.17) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
PIERRE AZEMAR ET ASSOCIES

Positioning of PIERRE AZEMAR ET ASSOCIES in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of PIERRE AZEMAR ET ASSOCIES is estimated at 899 748 € (range 274 998€ - 1 377 771€). 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 2025
54 tx
274k€ 899k€ 1377k€
899 748 € Range: 274 998€ - 1 377 771€
NAF 5 année 2025

Valuation method used

Net Income Multiple
101 614 € × 8.9x = 899 749 €
Range: 274 998€ - 1 377 771€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 de viandes et de produits à base de viande en magasin spécialisé)

Compare PIERRE AZEMAR ET ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about PIERRE AZEMAR ET ASSOCIES

What is the revenue of PIERRE AZEMAR ET ASSOCIES ?

The revenue of PIERRE AZEMAR ET ASSOCIES in 2018 is 2.0 M€.

Is PIERRE AZEMAR ET ASSOCIES profitable?

Yes, PIERRE AZEMAR ET ASSOCIES generated a net profit of 102 k€ in 2025.

Where is the headquarters of PIERRE AZEMAR ET ASSOCIES ?

The headquarters of PIERRE AZEMAR ET ASSOCIES is located in RODEZ (12000), in the department Aveyron.

Where to find the tax return of PIERRE AZEMAR ET ASSOCIES ?

The tax return of PIERRE AZEMAR ET ASSOCIES 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 PIERRE AZEMAR ET ASSOCIES operate?

PIERRE AZEMAR ET ASSOCIES operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.