Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PIGANIOL S.A.S : revenue, balance sheet and financial ratios
PIGANIOL S.A.S is a French company
founded 37 years ago,
specialized in the sector Autres activités manufacturières n.c.a. .
Based in AURILLAC (15000),
this company of category PME
shows in 2025 a net income positive of 195 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PIGANIOL S.A.S (SIREN 345238851)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
195 341 €
205 029 €
-91 272 €
83 006 €
63 998 €
10 756 €
1 013 €
38 449 €
-134 929 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, PIGANIOL S.A.S generates positive net income of 195 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
195 341 €
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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 16%. 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 72%. 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
15.742%
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
71.701%
Asset age ratio (2025)
?
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
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
28.24
42.502
67.687
22.632
77.526
60.463
57.021
30.675
15.742
Financial autonomy
60.753
56.128
49.631
65.415
49.095
52.351
53.285
62.78
71.701
Repayment capacity
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
15.742025
2023
2024
2025
Q1: 0.0
Med: 11.24
Q3: 26.59
Average-13 pts over 3 years
In 2025, the debt ratio of PIGANIOL S.A.S (15.74) 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
71.7%2025
2023
2024
2025
Q1: 15.84%
Med: 55.47%
Q3: 72.2%
Good
In 2025, the financial autonomy of PIGANIOL S.A.S (71.7%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 547.48. 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
547.482
Liquidity indicators evolution PIGANIOL S.A.S
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
777.095
446.446
525.796
457.956
1284.747
575.735
561.759
518.381
547.482
Interest coverage
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
547.482025
2023
2024
2025
Q1: 159.25
Med: 300.86
Q3: 459.06
Excellent
In 2025, the liquidity ratio of PIGANIOL S.A.S (547.48) 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 PIGANIOL S.A.S
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
245
0
0
Supplier payment term (days)
0
0
0
0
0
0
66
0
0
Positioning of PIGANIOL S.A.S in its sector
Comparison with sector Autres activités manufacturières n.c.a.
Valuation estimate
Based on 101 transactions of similar company sales
(all years),
the value of PIGANIOL S.A.S is estimated at
544 254 €
(range 151 474€ - 1 112 061€).
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 value2025
101 transactions
151k€544k€1112k€
544 254 €Range: 151 474€ - 1 112 061€
Section all-time
Aggregated at NAF section level
Valuation method used
Net Income Multiple
195 341 €
×
2.8x
=544 255 €
Range: 151 474€ - 1 112 061€
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 (Autres activités manufacturières n.c.a. )
Compare PIGANIOL S.A.S with other companies in the same sector:
The revenue of PIGANIOL S.A.S is not publicly disclosed (confidential accounts filed with INPI).
Is PIGANIOL S.A.S profitable?
Yes, PIGANIOL S.A.S generated a net profit of 195 k€ in 2025.
Where is the headquarters of PIGANIOL S.A.S ?
The headquarters of PIGANIOL S.A.S is located in AURILLAC (15000), in the department Cantal.
Where to find the tax return of PIGANIOL S.A.S ?
The tax return of PIGANIOL S.A.S 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 PIGANIOL S.A.S operate?
PIGANIOL S.A.S operates in the sector Autres activités manufacturières n.c.a. (NAF code 32.99Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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