CERCLEUX JARDIN : revenue, balance sheet and financial ratios

CERCLEUX JARDIN is a French company founded 126 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in LOIRE-AUTHION (49140), this company of category PME shows in 2024 a revenue of 4.8 M€. 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 - CERCLEUX JARDIN (SIREN 786213934)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 4 776 817 € 4 909 826 € 4 668 681 € 4 438 253 € 3 962 722 € 4 297 242 € 3 685 620 € 3 868 516 € 3 419 784 €
Net income 399 322 € 398 568 € 275 651 € 278 658 € 384 459 € 303 002 € 371 586 € 256 434 € 336 559 € 351 854 €
EBITDA N/C 652 225 € 556 267 € 502 137 € 649 708 € 521 456 € 634 914 € 464 598 € 592 189 € 622 130 €
Net margin N/C 8.3% 5.6% 6.0% 8.7% 7.6% 8.6% 7.0% 8.7% 10.3%

Revenue and income statement

In 2025, CERCLEUX JARDIN generates positive net income of 399 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 352 k€ -> 399 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

399 322 €

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

43.086%

Financial autonomy (2025) ?
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

60.848%

Asset age ratio (2025) ?
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

45.0%

Solvency indicators evolution
CERCLEUX JARDIN

Sector positioning

Debt ratio
43.09 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Good +16 pts over 3 years

In 2025, the debt ratio of CERCLEUX JARDIN (43.09) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
60.85% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Excellent

In 2025, the financial autonomy of CERCLEUX JARDIN (60.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
2.2 years 2024
2023
2024
Q1: 0.0 years
Med: 0.88 years
Q3: 5.75 years
Average +15 pts over 2 years

In 2024, the repayment capacity of CERCLEUX JARDIN (2.20) 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 669.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

669.639

Liquidity indicators evolution
CERCLEUX JARDIN

Sector positioning

Liquidity ratio
669.64 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Excellent

In 2025, the liquidity ratio of CERCLEUX JARDIN (669.64) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
7.33x 2024
2023
2024
Q1: 0.0x
Med: 8.11x
Q3: 42.47x
Average +7 pts over 2 years

In 2024, the interest coverage of CERCLEUX JARDIN (7.3x) 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.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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 (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
CERCLEUX JARDIN

Positioning of CERCLEUX JARDIN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of CERCLEUX JARDIN is estimated at 557 452 € (range 224 515€ - 1 457 177€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
94 tx
224k€ 557k€ 1457k€
557 452 € Range: 224 515€ - 1 457 177€
NAF 5 all-time

Valuation method used

Net Income Multiple
399 322 € × 1.4x = 557 452 €
Range: 224 515€ - 1 457 178€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 (Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare CERCLEUX JARDIN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about CERCLEUX JARDIN

What is the revenue of CERCLEUX JARDIN ?

The revenue of CERCLEUX JARDIN in 2024 is 4.8 M€.

Is CERCLEUX JARDIN profitable?

Yes, CERCLEUX JARDIN generated a net profit of 399 k€ in 2025.

Where is the headquarters of CERCLEUX JARDIN ?

The headquarters of CERCLEUX JARDIN is located in LOIRE-AUTHION (49140), in the department Maine-et-Loire.

Where to find the tax return of CERCLEUX JARDIN ?

The tax return of CERCLEUX 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 CERCLEUX JARDIN operate?

CERCLEUX JARDIN operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.