SARL LES METIERS DE LA PIERRE : revenue, balance sheet and financial ratios

SARL LES METIERS DE LA PIERRE is a French company founded 17 years ago, specialized in the sector Autres travaux de finition. Based in ESCASSEFORT (47350), this company of category PME shows in 2019 a revenue of 108 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

Financial history - SARL LES METIERS DE LA PIERRE (SIREN 507489680)
Indicator 2019 2018 2017 2016
Revenue 107 811 € 133 490 € 153 497 € 137 663 €
Net income 175 € 1 085 € 787 € 11 278 €
EBITDA 5 648 € 8 922 € 8 267 € 26 375 €
Net margin 0.2% 0.8% 0.5% 8.2%

Revenue and income statement

In 2019, SARL LES METIERS DE LA PIERRE achieves revenue of 108 k€. Revenue is declining over the period 2016-2019 (CAGR: -7.8%). Significant drop of -19% vs 2018. After deducting consumption (35 k€), gross margin stands at 72 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 5.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 175 €, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

107 811 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

72 450 €

EBITDA (2019) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

5 648 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 006 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

175 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.2%

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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 93%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

93.289%

Financial autonomy (2019) ?
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

27.838%

Cash flow / Revenue (2019) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

3.54%

Repayment capacity (2019) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

5.635

Asset age ratio (2019) ?
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

34.0%

Solvency indicators evolution
SARL LES METIERS DE LA PIERRE

Sector positioning

Debt ratio
93.29 2019
2017
2018
2019
Q1: 0.27
Med: 10.21
Q3: 48.38
Watch +5 pts over 3 years

In 2019, the debt ratio of SARL LES METIERS DE LA PI... (93.29) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
27.84% 2019
2017
2018
2019
Q1: 6.78%
Med: 30.03%
Q3: 52.93%
Average +18 pts over 3 years

In 2019, the financial autonomy of SARL LES METIERS DE LA PI... (27.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
5.63 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.02 years
Q3: 0.85 years
Watch

In 2019, the repayment capacity of SARL LES METIERS DE LA PI... (5.63) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 133.79. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

133.789

Interest coverage (2019) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.425

Liquidity indicators evolution
SARL LES METIERS DE LA PIERRE

Sector positioning

Liquidity ratio
133.79 2019
2017
2018
2019
Q1: 128.46
Med: 187.42
Q3: 316.4
Average

In 2019, the liquidity ratio of SARL LES METIERS DE LA PI... (133.79) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.42x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 1.99x
Good -20 pts over 3 years

In 2019, the interest coverage of SARL LES METIERS DE LA PI... (0.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 121 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 45 days of revenue, i.e. 14 k€ to permanently finance. Over 2016-2019, WCR increased by +246%, requiring additional financing.

Operating WCR (2019) ?
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

13 557 €

Customer credit (2019) ?
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

64 j

Supplier credit (2019) ?
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

121 j

Inventory turnover (2019) ?
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

14 j

WCR in days of revenue (2019) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

45 j

WCR and payment terms evolution
SARL LES METIERS DE LA PIERRE

Positioning of SARL LES METIERS DE LA PIERRE in its sector

Comparison with sector Autres travaux de finition

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (46 transactions). This range of 6 121€ to 33 386€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
6k€ 14k€ 33k€
14 538 € Range: 6 121€ - 33 386€
NAF 4 année 2019 Aggregated at NAF sub-class level

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 46 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 travaux de finition)

Compare SARL LES METIERS DE LA PIERRE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux de finition

Frequently asked questions about SARL LES METIERS DE LA PIERRE

What is the revenue of SARL LES METIERS DE LA PIERRE ?

The revenue of SARL LES METIERS DE LA PIERRE in 2019 is 108 k€.

Is SARL LES METIERS DE LA PIERRE profitable?

Yes, SARL LES METIERS DE LA PIERRE generated a net profit of 175€ in 2019.

Where is the headquarters of SARL LES METIERS DE LA PIERRE ?

The headquarters of SARL LES METIERS DE LA PIERRE is located in ESCASSEFORT (47350), in the department Lot-et-Garonne.

Where to find the tax return of SARL LES METIERS DE LA PIERRE ?

The tax return of SARL LES METIERS DE LA PIERRE 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 SARL LES METIERS DE LA PIERRE operate?

SARL LES METIERS DE LA PIERRE operates in the sector Autres travaux de finition (NAF code 43.39Z). See the 'Sector positioning' section above to compare the company with its competitors.