Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2020-04-01 (6 years)Status: ActiveBusiness sector: Fabrication d’articles de bijouterie fantaisie et articles similairesLocation: TOURS (37000), Indre-et-Loire
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PIERRE MANGEANT : revenue, balance sheet and financial ratios
PIERRE MANGEANT is a French company
founded 6 years ago,
specialized in the sector Fabrication d’articles de bijouterie fantaisie et articles similaires.
Based in TOURS (37000),
this company of category PME
shows in 2020 a revenue of 419 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PIERRE MANGEANT (SIREN 882878283)
Indicator
2024
2023
2022
2020
Revenue
N/C
N/C
N/C
419 282 €
Net income
277 970 €
122 695 €
169 158 €
99 137 €
EBITDA
N/C
N/C
N/C
158 586 €
Net margin
N/C
N/C
N/C
23.6%
Revenue and income statement
In 2024, PIERRE MANGEANT generates positive net income of 278 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 99 k€ -> 278 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
277 970 €
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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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Item
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 2%. 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 86%. 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
1.925%
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
86.242%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2022
2023
2024
Debt ratio
0.27
4.207
4.182
1.925
Financial autonomy
76.952
84.194
81.76
86.242
Repayment capacity
0.013
None
None
None
Cash flow / Revenue
23.969%
None%
None%
None%
Sector positioning
Debt ratio
1.932024
2022
2023
2024
Q1: 0.0
Med: 5.4
Q3: 33.87
Good
In 2024, the debt ratio of PIERRE MANGEANT (1.93) 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
86.24%2024
2022
2023
2024
Q1: 1.74%
Med: 22.64%
Q3: 63.16%
Excellent+14 pts over 3 years
In 2024, the financial autonomy of PIERRE MANGEANT (86.2%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 642.54. 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
642.541
Liquidity indicators evolution PIERRE MANGEANT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2022
2023
2024
Liquidity ratio
289.983
540.654
449.784
642.541
Interest coverage
0.0
None
None
None
Sector positioning
Liquidity ratio
642.542024
2022
2023
2024
Q1: 129.19
Med: 216.74
Q3: 479.55
Excellent
In 2024, the liquidity ratio of PIERRE MANGEANT (642.54) 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.
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 (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
0 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 PIERRE MANGEANT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2022
2023
2024
Operating WCR
103 844 €
0 €
0 €
0 €
Inventory turnover (days)
159
0
0
0
Customer payment term (days)
0
0
0
0
Supplier payment term (days)
108
0
0
0
Positioning of PIERRE MANGEANT in its sector
Comparison with sector Fabrication d’articles de bijouterie fantaisie et articles similaires
Valuation estimate
Based on 101 transactions of similar company sales
(all years),
the value of PIERRE MANGEANT is estimated at
774 474 €
(range 215 547€ - 1 582 461€).
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 value2024
101 transactions
215k€774k€1582k€
774 474 €Range: 215 547€ - 1 582 461€
Section all-time
Aggregated at NAF section level
Valuation method used
Net Income Multiple
277 970 €
×
2.8x
=774 474 €
Range: 215 548€ - 1 582 461€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 101 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 (Fabrication d’articles de bijouterie fantaisie et articles similaires)
Compare PIERRE MANGEANT with other companies in the same sector:
Yes, PIERRE MANGEANT generated a net profit of 278 k€ in 2024.
Where is the headquarters of PIERRE MANGEANT ?
The headquarters of PIERRE MANGEANT is located in TOURS (37000), in the department Indre-et-Loire.
Where to find the tax return of PIERRE MANGEANT ?
The tax return of PIERRE MANGEANT 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 MANGEANT operate?
PIERRE MANGEANT operates in the sector Fabrication d’articles de bijouterie fantaisie et articles similaires (NAF code 32.13Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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