AMENAGEMENT ET GESTION DES ESPACES : revenue, balance sheet and financial ratios

AMENAGEMENT ET GESTION DES ESPACES is a French company founded 12 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in SAINT-ESTEVE (66240), this company of category PME shows in 2023 a revenue of 60 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 - AMENAGEMENT ET GESTION DES ESPACES (SIREN 795308642)
Indicator 2023 2019 2018 2017 2016 2015 2014
Revenue 59 975 € 47 091 € 57 491 € 95 166 € 39 757 € 41 204 € 90 174 €
Net income 10 316 € 19 277 € -41 690 € -1 630 € -10 468 € -54 493 € -14 832 €
EBITDA 26 793 € 21 829 € -41 695 € -1 620 € -10 496 € -54 497 € -14 826 €
Net margin 17.2% 40.9% -72.5% -1.7% -26.3% -132.3% -16.4%

Revenue and income statement

In 2023, AMENAGEMENT ET GESTION DES ESPACES achieves revenue of 60 k€. Activity remains stable over the period (CAGR: -4.4%). Vs 2019, growth of +27% (47 k€ -> 60 k€). After deducting consumption (367 €), gross margin stands at 60 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 44.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 17.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

59 975 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

59 608 €

EBITDA (2023) ?
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

26 793 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

20 950 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 316 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

44.7%

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Chart evolution

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches -101%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 20.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

37.502%

Financial autonomy (2023) ?
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

-100.769%

Cash flow / Revenue (2023) ?
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

20.785%

Repayment capacity (2023) ?
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

0.0

Asset age ratio (2023) ?
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

30.1%

Solvency indicators evolution
AMENAGEMENT ET GESTION DES ESPACES

Sector positioning

Debt ratio
37.5 2023
2018
2019
2023
Q1: 0.03
Med: 18.67
Q3: 75.45
Average +33 pts over 3 years

In 2023, the debt ratio of AMENAGEMENT ET GESTION DE... (37.50) 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
-100.77% 2023
2018
2019
2023
Q1: 4.17%
Med: 30.41%
Q3: 56.54%
Watch -33 pts over 3 years

In 2023, the financial autonomy of AMENAGEMENT ET GESTION DE... (-100.8%) 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
0.0 years 2023
2018
2019
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.93 years
Excellent

In 2023, the repayment capacity of AMENAGEMENT ET GESTION DE... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 18.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

18.021

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
AMENAGEMENT ET GESTION DES ESPACES

Sector positioning

Liquidity ratio
18.02 2023
2018
2019
2023
Q1: 132.02
Med: 227.72
Q3: 418.09
Watch

In 2023, the liquidity ratio of AMENAGEMENT ET GESTION DE... (18.02) 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
0.0x 2023
2018
2019
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Average

In 2023, the interest coverage of AMENAGEMENT ET GESTION DE... (0.0x) 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.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 230 days. Excellent situation: suppliers finance 230 days of the operating cycle (retail model). WCR is negative (-524 days): operations structurally generate cash. Notable WCR improvement over the period (-488%), freeing up cash.

Operating WCR (2023) ?
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

-87 258 €

Customer credit (2023) ?
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 (2023) ?
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

230 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
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

-524 j

WCR and payment terms evolution
AMENAGEMENT ET GESTION DES ESPACES

Positioning of AMENAGEMENT ET GESTION DES ESPACES in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of AMENAGEMENT ET GESTION DES ESPACES is estimated at 67 732 € (range 32 182€ - 145 145€). With an EBITDA of 26 793€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (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
100 transactions
32k€ 67k€ 145k€
67 732 € Range: 32 182€ - 145 145€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
26 793 € × 3.9x
Estimation 103 229 €
47 401€ - 222 480€
Revenue Multiple 30%
59 975 € × 0.42x
Estimation 25 018 €
14 478€ - 47 768€
Net Income Multiple 20%
10 316 € × 4.2x
Estimation 43 065 €
20 692€ - 97 875€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 commerces de détail spécialisés divers)

Compare AMENAGEMENT ET GESTION DES ESPACES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about AMENAGEMENT ET GESTION DES ESPACES

What is the revenue of AMENAGEMENT ET GESTION DES ESPACES ?

The revenue of AMENAGEMENT ET GESTION DES ESPACES in 2023 is 60 k€.

Is AMENAGEMENT ET GESTION DES ESPACES profitable?

Yes, AMENAGEMENT ET GESTION DES ESPACES generated a net profit of 10 k€ in 2023.

Where is the headquarters of AMENAGEMENT ET GESTION DES ESPACES ?

The headquarters of AMENAGEMENT ET GESTION DES ESPACES is located in SAINT-ESTEVE (66240), in the department Pyrenees-Orientales.

Where to find the tax return of AMENAGEMENT ET GESTION DES ESPACES ?

The tax return of AMENAGEMENT ET GESTION DES ESPACES 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 AMENAGEMENT ET GESTION DES ESPACES operate?

AMENAGEMENT ET GESTION DES ESPACES operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.