Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2001-02-01 (25 years)Status: ActiveBusiness sector: Services d'aménagement paysager Location: SAINT-MANDE-SUR-BREDOIRE (17470), Charente-Maritime
BURET CHRISTIAN : revenue, balance sheet and financial ratios
BURET CHRISTIAN is a French company
founded 25 years ago,
specialized in the sector Services d'aménagement paysager .
Based in SAINT-MANDE-SUR-BREDOIRE (17470),
this company of category PME
shows in 2022 a revenue of 25 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - BURET CHRISTIAN (SIREN 434658944)
Indicator
2022
2021
2020
2018
2017
Revenue
24 894 €
30 014 €
30 280 €
27 268 €
25 984 €
Net income
-427 €
6 765 €
12 314 €
1 683 €
3 879 €
EBITDA
3 130 €
10 008 €
15 601 €
13 015 €
14 798 €
Net margin
-1.7%
22.5%
40.7%
6.2%
14.9%
Revenue and income statement
In 2022, BURET CHRISTIAN achieves revenue of 25 k€. Activity remains stable over the period (CAGR: -0.9%). Significant drop of -17% vs 2021. After deducting consumption (9 k€), gross margin stands at 16 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 12.6% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -69%, reducing margin by 20.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -427 € (-1.7% of revenue), which will impact equity.
Revenue (2022)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
24 894 €
Gross margin (2022)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
16 144 €
EBITDA (2022)
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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
3 130 €
EBIT (2022)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-49 €
Net income (2022)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-427 €
EBITDA margin (2022)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
12.6%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
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Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.4% 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 (2022)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
98.386%
Financial autonomy (2022)
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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
42.436%
Cash flow / Revenue (2022)
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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
15.389%
Repayment capacity (2022)
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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
2.642
Asset age ratio (2022)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2020
2021
2022
Debt ratio
278.229
339.59
203.57
143.237
98.386
Financial autonomy
65.61
70.2
61.805
48.869
42.436
Repayment capacity
0.548
1.493
1.024
1.218
2.642
Cash flow / Revenue
58.224%
56.92%
53.861%
36.726%
15.389%
Sector positioning
Debt ratio
98.392022
2020
2021
2022
Q1: 5.78
Med: 33.13
Q3: 93.91
Average
In 2022, the debt ratio of BURET CHRISTIAN (98.39) 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
42.44%2022
2020
2021
2022
Q1: 15.21%
Med: 35.03%
Q3: 53.87%
Good-15 pts over 3 years
In 2022, the financial autonomy of BURET CHRISTIAN (42.4%) 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.
Repayment capacity
2.64 years2022
2020
2021
2022
Q1: 0.0 years
Med: 0.62 years
Q3: 1.92 years
Average+17 pts over 3 years
In 2022, the repayment capacity of BURET CHRISTIAN (2.64) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 200.99. 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 3.9x. Financial charges are adequately covered by operations.
Liquidity ratio (2022)
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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
200.99
Interest coverage (2022)
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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
3.866
Liquidity indicators evolution BURET CHRISTIAN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2020
2021
2022
Liquidity ratio
94.833
109.479
157.631
165.576
200.99
Interest coverage
2.575
2.259
1.218
1.549
3.866
Sector positioning
Liquidity ratio
200.992022
2020
2021
2022
Q1: 132.91
Med: 194.82
Q3: 299.02
Good+17 pts over 3 years
In 2022, the liquidity ratio of BURET CHRISTIAN (200.99) 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.
Interest coverage
3.87x2022
2020
2021
2022
Q1: 0.0x
Med: 0.54x
Q3: 2.21x
Excellent+12 pts over 3 years
In 2022, the interest coverage of BURET CHRISTIAN (3.9x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 677 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The gap of 621 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 369 days of revenue, i.e. 25 k€ to permanently finance. Over 2017-2022, WCR increased by +602%, requiring additional financing.
Operating WCR (2022)
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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
25 485 €
Customer credit (2022)
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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
677 j
Supplier credit (2022)
?
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
56 j
Inventory turnover (2022)
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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
1 j
WCR in days of revenue (2022)
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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
369 j
WCR and payment terms evolution BURET CHRISTIAN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2020
2021
2022
Operating WCR
-5 077 €
-416 €
17 182 €
26 597 €
25 485 €
Inventory turnover (days)
1
1
4
7
1
Customer payment term (days)
346
356
523
716
677
Supplier payment term (days)
82
59
3
110
56
Positioning of BURET CHRISTIAN in its sector
Comparison with sector Services d'aménagement paysager
Valuation estimate
Based on 125 transactions of similar company sales
(all years),
the value of BURET CHRISTIAN is estimated at
8 715 €
(range 3 448€ - 14 604€).
With an EBITDA of 3 130€, the sector multiple of 2.8x is applied.
The price/revenue ratio is 0.35x
(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 value2022
125 transactions
3k€8k€14k€
8 715 €Range: 3 448€ - 14 604€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
3 130 €×2.8x
Estimation8 682 €
2 815€ - 15 899€
Revenue Multiple30%
24 894 €×0.35x
Estimation8 772 €
4 505€ - 12 449€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 125 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 (Services d'aménagement paysager )
Compare BURET CHRISTIAN with other companies in the same sector:
The headquarters of BURET CHRISTIAN is located in SAINT-MANDE-SUR-BREDOIRE (17470), in the department Charente-Maritime.
Where to find the tax return of BURET CHRISTIAN ?
The tax return of BURET CHRISTIAN 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 BURET CHRISTIAN operate?
BURET CHRISTIAN operates in the sector Services d'aménagement paysager (NAF code 81.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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