PIERRE SARDAT DEVELOPPEMENT : revenue, balance sheet and financial ratios

PIERRE SARDAT DEVELOPPEMENT is a French company founded 11 years ago, specialized in the sector Activités des sièges sociaux. Based in LES EPARRES (38300), this company of category PME shows in 2022 a revenue of 351 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 SARDAT DEVELOPPEMENT (SIREN 803769157)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 350 505 € 328 000 € 282 000 € 264 000 € 252 000 € 240 000 € 245 000 €
Net income 825 310 € 27 617 € 44 456 € 29 875 € 61 683 € 63 361 € 65 631 €
EBITDA 64 775 € 31 588 € 54 865 € 35 408 € 79 706 € 83 380 € 89 584 €
Net margin 235.5% 8.4% 15.8% 11.3% 24.5% 26.4% 26.8%

Revenue and income statement

In 2022, PIERRE SARDAT DEVELOPPEMENT achieves revenue of 351 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Vs 2021: +7%. After deducting consumption (0 €), gross margin stands at 351 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 65 k€, representing 18.5% of revenue. Positive scissor effect: EBITDA margin improves by +8.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 825 k€, i.e. 235.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

350 505 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

350 505 €

EBITDA (2022) ?
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

64 775 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

64 769 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

825 310 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 93%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 235.9% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.267%

Financial autonomy (2022) ?
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

92.552%

Cash flow / Revenue (2022) ?
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

235.94%

Repayment capacity (2022) ?
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

0.206

Asset age ratio (2022) ?
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

99.9%

Solvency indicators evolution
PIERRE SARDAT DEVELOPPEMENT

Sector positioning

Debt ratio
6.27 2022
2020
2021
2022
Q1: 0.51
Med: 24.24
Q3: 115.85
Good +6 pts over 3 years

In 2022, the debt ratio of PIERRE SARDAT DEVELOPPEMENT (6.27) 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
92.55% 2022
2020
2021
2022
Q1: 18.08%
Med: 52.9%
Q3: 84.23%
Excellent

In 2022, the financial autonomy of PIERRE SARDAT DEVELOPPEMENT (92.5%) 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
0.21 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.34 years
Q3: 4.08 years
Good +15 pts over 3 years

In 2022, the repayment capacity of PIERRE SARDAT DEVELOPPEMENT (0.21) 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 1391.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 10.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

1391.266

Interest coverage (2022) ?
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

10.408

Liquidity indicators evolution
PIERRE SARDAT DEVELOPPEMENT

Sector positioning

Liquidity ratio
1391.27 2022
2020
2021
2022
Q1: 101.19
Med: 345.91
Q3: 1580.14
Good +28 pts over 3 years

In 2022, the liquidity ratio of PIERRE SARDAT DEVELOPPEMENT (1391.27) 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
10.41x 2022
2020
2021
2022
Q1: -30.73x
Med: 0.0x
Q3: 2.5x
Excellent +25 pts over 3 years

In 2022, the interest coverage of PIERRE SARDAT DEVELOPPEMENT (10.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 87 days. Excellent situation: suppliers finance 87 days of the operating cycle (retail model). Overall, WCR represents 69 days of revenue, i.e. 67 k€ to permanently finance. Over 2016-2022, WCR increased by +419%, requiring additional financing.

Operating WCR (2022) ?
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

67 122 €

Customer credit (2022) ?
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 (2022) ?
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

87 j

Inventory turnover (2022) ?
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 (2022) ?
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

69 j

WCR and payment terms evolution
PIERRE SARDAT DEVELOPPEMENT

Positioning of PIERRE SARDAT DEVELOPPEMENT in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 107 transactions of similar company sales in 2022, the value of PIERRE SARDAT DEVELOPPEMENT is estimated at 1 221 637 € (range 781 388€ - 2 076 041€). With an EBITDA of 64 775€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.65x (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 2022
107 transactions
781k€ 1221k€ 2076k€
1 221 637 € Range: 781 388€ - 2 076 041€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
64 775 € × 4.7x
Estimation 303 370 €
238 898€ - 508 282€
Revenue Multiple 30%
350 505 € × 0.65x
Estimation 226 511 €
55 094€ - 406 462€
Net Income Multiple 20%
825 310 € × 6.1x
Estimation 5 009 994 €
3 227 058€ - 8 499 807€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 107 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 (Activités des sièges sociaux)

Compare PIERRE SARDAT DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about PIERRE SARDAT DEVELOPPEMENT

What is the revenue of PIERRE SARDAT DEVELOPPEMENT ?

The revenue of PIERRE SARDAT DEVELOPPEMENT in 2022 is 351 k€.

Is PIERRE SARDAT DEVELOPPEMENT profitable?

Yes, PIERRE SARDAT DEVELOPPEMENT generated a net profit of 825 k€ in 2022.

Where is the headquarters of PIERRE SARDAT DEVELOPPEMENT ?

The headquarters of PIERRE SARDAT DEVELOPPEMENT is located in LES EPARRES (38300), in the department Isere.

Where to find the tax return of PIERRE SARDAT DEVELOPPEMENT ?

The tax return of PIERRE SARDAT DEVELOPPEMENT 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 SARDAT DEVELOPPEMENT operate?

PIERRE SARDAT DEVELOPPEMENT operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.