SIREN : 538331554
PIERRES NAT is a French company founded 14 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in LINAS (91310), this company of category PME shows in 2023 a revenue of 289 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 289 075 € | 321 213 € | 299 175 € | 268 079 € | 318 642 € | 267 283 € | 211 855 € | 343 201 € |
| Net income | 36 870 € | 51 764 € | 27 045 € | 24 648 € | 22 794 € | 13 251 € | 4 410 € | 4 645 € |
| EBITDA | 59 298 € | 56 090 € | 44 301 € | 48 669 € | 49 676 € | 27 799 € | -6 725 € | 17 492 € |
| Net margin | 12.8% | 16.1% | 9.0% | 9.2% | 7.2% | 5.0% | 2.1% | 1.4% |
In 2023, PIERRES NAT achieves revenue of 289 k€. Activity remains stable over the period (CAGR: -2.4%). Significant drop of -10% vs 2022. After deducting consumption (85 k€), gross margin stands at 204 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 20.5% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 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 37 k€, i.e. 12.8% of revenue. This profit can be retained or distributed to shareholders.
289 075 €
204 216 €
59 298 €
39 430 €
36 870 €
20.5%
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 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 19.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
67.773%
19.627%
0.0
37.9%
In 2023, the debt ratio of PIERRES NAT (0.00) 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.
In 2023, the financial autonomy of PIERRES NAT (67.8%) 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.
In 2023, the repayment capacity of PIERRES NAT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 249.71. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.
249.71
1.666
In 2023, the liquidity ratio of PIERRES NAT (249.71) 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.
In 2023, the interest coverage of PIERRES NAT (1.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 93 days. Excellent situation: suppliers finance 93 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-77 days): operations structurally generate cash. Notable WCR improvement over the period (-2193%), freeing up cash.
-61 865 €
0 j
93 j
3 j
-77 j
Based on 100 transactions of similar company sales in 2023, the value of PIERRES NAT is estimated at 181 190 € (range 88 180€ - 385 229€). With an EBITDA of 59 298€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (conservative valuation). 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.
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This estimate is based on the analysis of 100 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare PIERRES NAT with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of PIERRES NAT in 2023 is 289 k€.
Yes, PIERRES NAT generated a net profit of 37 k€ in 2023.
The headquarters of PIERRES NAT is located in LINAS (91310), in the department Essonne.
The tax return of PIERRES NAT 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).
PIERRES NAT operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.