PIERRE ESCOFFIER : revenue, balance sheet and financial ratios

PIERRE ESCOFFIER is a French company founded 36 years ago, specialized in the sector Restauration traditionnelle. Based in BEAUNE (21200), this company of category PME shows in 2021 a revenue of 236 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - PIERRE ESCOFFIER (SIREN 950375642)
Indicator 2025 2023 2021 2020 2018 2017 2016
Revenue N/C N/C 236 182 € N/C N/C 928 356 € 906 058 €
Net income 1 088 231 € 401 524 € 138 346 € 341 418 € 294 068 € 299 010 € 272 810 €
EBITDA N/C N/C 139 902 € N/C N/C 309 150 € 285 429 €
Net margin N/C N/C 58.6% N/C N/C 32.2% 30.1%

Revenue and income statement

In 2025, PIERRE ESCOFFIER generates positive net income of 1.1 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 273 k€ -> 1.1 M€.

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

1 088 231 €

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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 4%. 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 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

3.637%

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

91.694%

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

7.7%

Solvency indicators evolution
PIERRE ESCOFFIER

Sector positioning

Debt ratio
3.64 2025
2021
2023
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Good -5 pts over 3 years

In 2025, the debt ratio of PIERRE ESCOFFIER (3.64) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
91.69% 2025
2021
2023
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Excellent

In 2025, the financial autonomy of PIERRE ESCOFFIER (91.7%) 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
1.07 years 2021
2021
Q1: 0.0 years
Med: 0.73 years
Q3: 3.07 years
Average

In 2021, the repayment capacity of PIERRE ESCOFFIER (1.07) 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 2003.65. 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

2003.652

Liquidity indicators evolution
PIERRE ESCOFFIER

Sector positioning

Liquidity ratio
2003.65 2025
2021
2023
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Excellent

In 2025, the liquidity ratio of PIERRE ESCOFFIER (2003.65) 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
0.09x 2021
2021
Q1: 0.0x
Med: 0.46x
Q3: 3.34x
Average

In 2021, the interest coverage of PIERRE ESCOFFIER (0.1x) 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.

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 ESCOFFIER

Positioning of PIERRE ESCOFFIER in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of PIERRE ESCOFFIER is estimated at 6 147 329 € (range 3 477 298€ - 13 922 673€). 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 2025
557 transactions
3477k€ 6147k€ 13922k€
6 147 329 € Range: 3 477 298€ - 13 922 673€
NAF 5 année 2025

Valuation method used

Net Income Multiple
1 088 231 € × 5.6x = 6 147 329 €
Range: 3 477 299€ - 13 922 674€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 557 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 (Restauration traditionnelle)

Compare PIERRE ESCOFFIER with other companies in the same sector:

Frequently asked questions about PIERRE ESCOFFIER

What is the revenue of PIERRE ESCOFFIER ?

The revenue of PIERRE ESCOFFIER in 2021 is 236 k€.

Is PIERRE ESCOFFIER profitable?

Yes, PIERRE ESCOFFIER generated a net profit of 1.1 M€ in 2025.

Where is the headquarters of PIERRE ESCOFFIER ?

The headquarters of PIERRE ESCOFFIER is located in BEAUNE (21200), in the department Cote-d'Or.

Where to find the tax return of PIERRE ESCOFFIER ?

The tax return of PIERRE ESCOFFIER 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 ESCOFFIER operate?

PIERRE ESCOFFIER operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.