SIREN : 501451892
PINON BERNARD is a French company founded 18 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in VARZY (58210), this company of category PME shows in 2022 a revenue of 564 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|
| Revenue | 563 563 € | N/C | N/C | N/C | 475 817 € | N/C |
| Net income | 41 972 € | -17 855 € | -483 € | 4 855 € | 22 724 € | 27 404 € |
| EBITDA | 60 986 € | N/C | N/C | N/C | 41 990 € | N/C |
| Net margin | 7.4% | N/C | N/C | N/C | 4.8% | N/C |
In 2022, PINON BERNARD achieves revenue of 564 k€. Revenue is growing positively over 6 years (CAGR: +4.3%). After deducting consumption (76 k€), gross margin stands at 487 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 10.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 7.4% of revenue. This profit can be retained or distributed to shareholders.
563 563 €
487 311 €
60 986 €
43 847 €
41 972 €
10.8%
The debt ratio (= Financial debt / Equity x 100) stands at 105%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
105.46%
35.071%
10.484%
2.697
19.8%
In 2022, the debt ratio of PINON BERNARD (105.46) 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 2022, the financial autonomy of PINON BERNARD (35.1%) 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 2022, the repayment capacity of PINON BERNARD (2.70) 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 270.86. 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 4.4x. Financial charges are adequately covered by operations.
270.862
4.365
In 2022, the liquidity ratio of PINON BERNARD (270.86) 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 2022, the interest coverage of PINON BERNARD (4.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The company must finance 20 days of gap between collections and payments. Inventory turnover is 104 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 142 days of revenue, i.e. 222 k€ to permanently finance.
221 644 €
68 j
48 j
104 j
142 j
Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 79 971€ to 170 068€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 47 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 PINON BERNARD with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment
The revenue of PINON BERNARD in 2022 is 564 k€.
Yes, PINON BERNARD generated a net profit of 42 k€ in 2022.
The headquarters of PINON BERNARD is located in VARZY (58210), in the department Nievre.
The tax return of PINON BERNARD 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).
PINON BERNARD operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.