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PIERRES & CONCEPTIONS : revenue, balance sheet and financial ratios

PIERRES & CONCEPTIONS is a French company founded 20 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in ETAMPES (91150), this company of category PME shows in 2020 a revenue of 1.1 M€. 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 - PIERRES & CONCEPTIONS (SIREN 485158158)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017
Revenue N/C N/C N/C N/C N/C 1 124 272 € N/C N/C
Net income 236 359 € 248 443 € 128 265 € 186 340 € 145 125 € 22 263 € 50 292 € 10 020 €
EBITDA N/C N/C N/C N/C N/C 7 252 € N/C N/C
Net margin N/C N/C N/C N/C N/C 2.0% N/C N/C

Revenue and income statement

In 2025, PIERRES & CONCEPTIONS generates positive net income of 236 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 10 k€ -> 236 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

236 359 €

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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 0%. 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 73%. 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

0.039%

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

73.046%

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

20.9%

Solvency indicators evolution
PIERRES & CONCEPTIONS

Sector positioning

Debt ratio
0.04 2025
2023
2024
2025
Q1: 11.0
Med: 32.65
Q3: 74.11
Excellent

In 2025, the debt ratio of PIERRES & CONCEPTIONS (0.04) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
73.05% 2025
2023
2024
2025
Q1: 28.12%
Med: 44.35%
Q3: 58.65%
Excellent +8 pts over 3 years

In 2025, the financial autonomy of PIERRES & CONCEPTIONS (73.0%) 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 328.24. 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

328.236

Liquidity indicators evolution
PIERRES & CONCEPTIONS

Sector positioning

Liquidity ratio
328.24 2025
2023
2024
2025
Q1: 152.08
Med: 210.22
Q3: 308.83
Excellent +12 pts over 3 years

In 2025, the liquidity ratio of PIERRES & CONCEPTIONS (328.24) 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 (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
PIERRES & CONCEPTIONS

Positioning of PIERRES & CONCEPTIONS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of PIERRES & CONCEPTIONS is estimated at 830 904 € (range 231 792€ - 2 325 964€). 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
120 transactions
231k€ 830k€ 2325k€
830 904 € Range: 231 792€ - 2 325 964€
NAF 5 all-time

Valuation method used

Net Income Multiple
236 359 € × 3.5x = 830 904 €
Range: 231 792€ - 2 325 964€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare PIERRES & CONCEPTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about PIERRES & CONCEPTIONS

What is the revenue of PIERRES & CONCEPTIONS ?

The revenue of PIERRES & CONCEPTIONS in 2020 is 1.1 M€.

Is PIERRES & CONCEPTIONS profitable?

Yes, PIERRES & CONCEPTIONS generated a net profit of 236 k€ in 2025.

Where is the headquarters of PIERRES & CONCEPTIONS ?

The headquarters of PIERRES & CONCEPTIONS is located in ETAMPES (91150), in the department Essonne.

Where to find the tax return of PIERRES & CONCEPTIONS ?

The tax return of PIERRES & CONCEPTIONS 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 PIERRES & CONCEPTIONS operate?

PIERRES & CONCEPTIONS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.