PIERRE-LOUIS PARTICIPATIONS : revenue, balance sheet and financial ratios

PIERRE-LOUIS PARTICIPATIONS is a French company founded 13 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-ETIENNE (42100), this company of category PME shows in 2017 a revenue of 55 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - PIERRE-LOUIS PARTICIPATIONS (SIREN 790621049)
Indicator 2017 2016 2015
Revenue 55 440 € 57 750 € 31 467 €
Net income 12 421 € 50 822 € 62 247 €
EBITDA -14 709 € -1 603 € -27 038 €
Net margin 22.4% 88.0% 197.8%

Revenue and income statement

In 2017, PIERRE-LOUIS PARTICIPATIONS achieves revenue of 55 k€. Over the period 2015-2017, the company shows strong growth with a CAGR (compound annual growth rate) of +32.7%. Slight decline of -4% vs 2016. After deducting consumption (0 €), gross margin stands at 55 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 -15 k€, representing -26.5% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -818%, reducing margin by 23.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 22.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

55 440 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

55 440 €

EBITDA (2017) ?
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

-14 709 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-14 709 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

12 421 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-26.5%

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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 15.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 31.1% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

60.231%

Financial autonomy (2017) ?
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

61.244%

Cash flow / Revenue (2017) ?
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

31.062%

Repayment capacity (2017) ?
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

15.286

Solvency indicators evolution
PIERRE-LOUIS PARTICIPATIONS

Sector positioning

Debt ratio
60.23 2017
2015
2016
2017
Q1: 0.0
Med: 13.68
Q3: 149.68
Average -10 pts over 3 years

In 2017, the debt ratio of PIERRE-LOUIS PARTICIPATIONS (60.23) 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
61.24% 2017
2015
2016
2017
Q1: 3.75%
Med: 38.99%
Q3: 78.34%
Good

In 2017, the financial autonomy of PIERRE-LOUIS PARTICIPATIONS (61.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
15.29 years 2017
2015
2016
2017
Q1: 0.0 years
Med: 0.51 years
Q3: 7.56 years
Average

In 2017, the repayment capacity of PIERRE-LOUIS PARTICIPATIONS (15.29) 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 241.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

241.766

Interest coverage (2017) ?
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

-39.085

Liquidity indicators evolution
PIERRE-LOUIS PARTICIPATIONS

Sector positioning

Liquidity ratio
241.77 2017
2015
2016
2017
Q1: 73.82
Med: 229.69
Q3: 855.41
Good -11 pts over 3 years

In 2017, the liquidity ratio of PIERRE-LOUIS PARTICIPATIONS (241.77) 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.

Interest coverage
-39.09x 2017
2015
2016
2017
Q1: 0.0x
Med: 0.15x
Q3: 15.56x
Average

In 2017, the interest coverage of PIERRE-LOUIS PARTICIPATIONS (-39.1x) 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. Average customer payment term: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 200 days. Excellent situation: suppliers finance 170 days of the operating cycle (retail model). WCR is negative (-60 days): operations structurally generate cash. Notable WCR improvement over the period (-91%), freeing up cash.

Operating WCR (2017) ?
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

-9 222 €

Customer credit (2017) ?
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 (2017) ?
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

200 j

Inventory turnover (2017) ?
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 (2017) ?
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

-60 j

WCR and payment terms evolution
PIERRE-LOUIS PARTICIPATIONS

Positioning of PIERRE-LOUIS PARTICIPATIONS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 227 transactions of similar company sales in 2017, the value of PIERRE-LOUIS PARTICIPATIONS is estimated at 48 685 € (range 18 351€ - 113 207€). The price/revenue ratio is 0.62x (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.

Estimated enterprise value 2017
227 transactions
18k€ 48k€ 113k€
48 685 € Range: 18 351€ - 113 207€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
55 440 € × 0.62x
Estimation 34 107 €
12 468€ - 78 025€
Net Income Multiple 20%
12 421 € × 5.7x
Estimation 70 554 €
27 176€ - 165 981€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 227 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 (Location de terrains et d'autres biens immobiliers)

Compare PIERRE-LOUIS PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about PIERRE-LOUIS PARTICIPATIONS

What is the revenue of PIERRE-LOUIS PARTICIPATIONS ?

The revenue of PIERRE-LOUIS PARTICIPATIONS in 2017 is 55 k€.

Is PIERRE-LOUIS PARTICIPATIONS profitable?

Yes, PIERRE-LOUIS PARTICIPATIONS generated a net profit of 12 k€ in 2017.

Where is the headquarters of PIERRE-LOUIS PARTICIPATIONS ?

The headquarters of PIERRE-LOUIS PARTICIPATIONS is located in SAINT-ETIENNE (42100), in the department Loire.

Where to find the tax return of PIERRE-LOUIS PARTICIPATIONS ?

The tax return of PIERRE-LOUIS PARTICIPATIONS 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-LOUIS PARTICIPATIONS operate?

PIERRE-LOUIS PARTICIPATIONS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.