SIREN : 407933894
PINNA ET ASSOCIES is a French company founded 29 years ago, specialized in the sector Restauration traditionnelle. Based in MARSEILLE (13007), this company of category PME shows in 2024 a revenue of 4.4 M€. 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 351 214 € | 3 846 123 € | 3 331 704 € | 1 954 612 € | 1 744 593 € | 3 264 346 € | 3 125 267 € | 2 992 028 € | 2 850 548 € |
| Net income | 407 004 € | 238 724 € | 269 926 € | 378 106 € | 75 208 € | 252 109 € | 270 740 € | 275 107 € | 207 315 € |
| EBITDA | 625 711 € | 354 206 € | 397 604 € | 450 758 € | 130 857 € | 473 941 € | 505 167 € | 468 753 € | 380 771 € |
| Net margin | 9.4% | 6.2% | 8.1% | 19.3% | 4.3% | 7.7% | 8.7% | 9.2% | 7.3% |
In 2024, PINNA ET ASSOCIES achieves revenue of 4.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Vs 2023, growth of +13% (3.8 M€ -> 4.4 M€). After deducting consumption (1.2 M€), gross margin stands at 3.2 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 626 k€, representing 14.4% of revenue. Positive scissor effect: EBITDA margin improves by +5.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 407 k€, i.e. 9.4% of revenue. This profit can be retained or distributed to shareholders.
4 351 214 €
3 178 859 €
625 711 €
520 743 €
407 004 €
14.3%
The debt ratio (= Financial debt / Equity x 100) stands at 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
57.901%
39.266%
11.727%
0.943
44.9%
In 2024, the debt ratio of PINNA ET ASSOCIES (57.90) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of PINNA ET ASSOCIES (39.3%) 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.
In 2024, the repayment capacity of PINNA ET ASSOCIES (0.94) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 147.29. 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 2.5x. Financial charges are adequately covered by operations.
147.293
2.461
In 2024, the liquidity ratio of PINNA ET ASSOCIES (147.29) 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 2024, the interest coverage of PINNA ET ASSOCIES (2.5x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 57 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. Overall, WCR represents 54 days of revenue, i.e. 656 k€ to permanently finance. Over 2016-2024, WCR increased by +591%, requiring additional financing.
655 728 €
1 j
58 j
3 j
54 j
Based on 698 transactions of similar company sales in 2024, the value of PINNA ET ASSOCIES is estimated at 2 998 650 € (range 1 546 533€ - 5 697 653€). With an EBITDA of 625 711€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
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This estimate is based on the analysis of 698 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 PINNA ET ASSOCIES with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of PINNA ET ASSOCIES in 2024 is 4.4 M€.
Yes, PINNA ET ASSOCIES generated a net profit of 407 k€ in 2024.
The headquarters of PINNA ET ASSOCIES is located in MARSEILLE (13007), in the department Bouches-du-Rhone.
The tax return of PINNA ET ASSOCIES 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).
PINNA ET ASSOCIES operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.