LE FRUIT DU JARDIN : revenue, balance sheet and financial ratios

LE FRUIT DU JARDIN is a French company founded 9 years ago, specialized in the sector Culture de légumes, de melons, de racines et de tubercules. Based in MARSILLARGUES (34590), this company of category PME shows in 2023 a revenue of 423 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

Historique financier - LE FRUIT DU JARDIN (SIREN 822932349)
Kennzahl 2023 2022 2017
Umsatz 423 221 € 311 366 € 2 502 €
Nettoergebnis 15 552 € 2 850 € 539 €
EBITDA 69 092 € 18 386 € 997 €
Nettomarge 3.7% 0.9% 21.5%

Umsatz und Gewinn- und Verlustrechnung

In 2023, LE FRUIT DU JARDIN achieves revenue of 423 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +135.2%. Vs 2022, growth of +36% (311 k€ -> 423 k€). After deducting consumption (93 k€), gross margin stands at 330 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 69 k€, representing 16.3% of revenue. Positive scissor effect: EBITDA margin improves by +10.4 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 16 k€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2023) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

423 221 €

Bruttomarge (2023) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

329 881 €

EBITDA (2023) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

69 092 €

EBIT (2023) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

57 492 €

Nettoergebnis (2023) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

15 552 €

EBITDA-Marge (2023) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

16.0%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 149%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Verschuldungsgrad (2023) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

148.813%

Finanzielle Autonomie (2023) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

11.137%

Cashflow / Umsatz (2023) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

6.204%

Rückzahlungsfähigkeit (2023) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

1.846

Entwicklung der Solvenzkennzahlen
LE FRUIT DU JARDIN

Positionnement sectoriel

Debt ratio
148.81 2023
2017
2022
2023
Q1: 5.59
Méd: 47.29
Q3: 147.24
Average

In 2023, the debt ratio of LE FRUIT DU JARDIN (148.81) 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
11.14% 2023
2017
2022
2023
Q1: 12.37%
Méd: 34.31%
Q3: 57.9%
Watch

In 2023, the financial autonomy of LE FRUIT DU JARDIN (11.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
1.85 years 2023
2017
2022
2023
Q1: 0.0 years
Méd: 0.55 years
Q3: 2.55 years
Average -10 pts über 3 Jahre

In 2023, the repayment capacity of LE FRUIT DU JARDIN (1.85) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquiditätsquote (2023) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

0.0

Zinsdeckung (2023) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

0.123

Entwicklung der Liquiditätskennzahlen
LE FRUIT DU JARDIN

Positionnement sectoriel

Liquidity ratio
0.0 2023
2017
2022
2023
Q1: 121.08
Méd: 198.29
Q3: 417.85
Watch -73 pts über 3 Jahre

In 2023, the liquidity ratio of LE FRUIT DU JARDIN (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.12x 2023
2017
2022
2023
Q1: 0.0x
Méd: 0.39x
Q3: 5.73x
Average +8 pts über 3 Jahre

In 2023, the interest coverage of LE FRUIT DU JARDIN (0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Umlaufvermögensbedarf und Zahlungsfristen

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: 145 days. Excellent situation: suppliers finance 145 days of the operating cycle (retail model). WCR is negative (-75 days): operations structurally generate cash. Notable WCR improvement over the period (-744%), freeing up cash.

Operatives Working Capital (2023) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

-88 178 €

Kundenforderungen (2023) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

0 j

Lieferantenverbindlichkeiten (2023) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

145 j

Lagerumschlag (2023) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2023) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

-75 j

Entwicklung des Working Capital und der Zahlungsfristen
LE FRUIT DU JARDIN

Positionnement de LE FRUIT DU JARDIN dans son secteur

Vergleich mit der Branche Culture de légumes, de melons, de racines et de tubercules

Bewertungsschätzung

Based on 138 transactions of similar company sales (all years), the value of LE FRUIT DU JARDIN is estimated at 175 744 € (range 59 587€ - 285 883€). With an EBITDA of 69 092€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.41x (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.

Estimated enterprise value 2023
138 transactions
59k€ 175k€ 285k€
175 744 € Range: 59 587€ - 285 883€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
69 092 € × 3.3x
Estimation 231 103 €
76 444€ - 344 818€
Revenue Multiple 30%
423 221 € × 0.41x
Estimation 175 304 €
60 120€ - 294 359€
Net Income Multiple 20%
15 552 € × 2.4x
Estimation 38 008 €
16 645€ - 125 835€
How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de légumes, de melons, de racines et de tubercules)

Compare LE FRUIT DU JARDIN with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de légumes, de melons, de racines et de tubercules

Frequently asked questions about LE FRUIT DU JARDIN

What is the revenue of LE FRUIT DU JARDIN ?

The revenue of LE FRUIT DU JARDIN in 2023 is 423 k€.

Is LE FRUIT DU JARDIN profitable?

Yes, LE FRUIT DU JARDIN generated a net profit of 16 k€ in 2023.

Where is the headquarters of LE FRUIT DU JARDIN ?

The headquarters of LE FRUIT DU JARDIN is located in MARSILLARGUES (34590), in the department Herault.

Where to find the tax return of LE FRUIT DU JARDIN ?

The tax return of LE FRUIT DU JARDIN 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 LE FRUIT DU JARDIN operate?

LE FRUIT DU JARDIN operates in the sector Culture de légumes, de melons, de racines et de tubercules (NAF code 01.13Z). See the 'Sector positioning' section above to compare the company with its competitors.