CHRISTOPHE ESPACES VERTS : revenue, balance sheet and financial ratios

CHRISTOPHE ESPACES VERTS is a French company founded 19 years ago, specialized in the sector Services d'aménagement paysager . Based in SAINT-ANDRE-DE-L'EURE (27220), this company of category PME shows in 2018 a revenue of 229 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CHRISTOPHE ESPACES VERTS (SIREN 495157968)
Indicator 2018 2017 2016
Revenue 229 333 € 149 921 € 176 119 €
Net income 23 359 € 2 783 € 35 459 €
EBITDA 36 613 € 20 323 € 53 659 €
Net margin 10.2% 1.9% 20.1%

Revenue and income statement

In 2018, CHRISTOPHE ESPACES VERTS achieves revenue of 229 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +14.1%. Vs 2017, growth of +53% (150 k€ -> 229 k€). After deducting consumption (91 k€), gross margin stands at 139 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 16.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 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 23 k€, i.e. 10.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

229 333 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

138 616 €

EBITDA (2018) ?
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

36 613 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

16 825 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

23 359 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.9%

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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 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.8% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

37.067%

Financial autonomy (2018) ?
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

18.662%

Cash flow / Revenue (2018) ?
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

18.782%

Repayment capacity (2018) ?
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

0.678

Asset age ratio (2018) ?
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

36.2%

Solvency indicators evolution
CHRISTOPHE ESPACES VERTS

Sector positioning

Debt ratio
37.07 2018
2016
2017
2018
Q1: 2.94
Med: 28.27
Q3: 87.74
Average -8 pts over 3 years

In 2018, the debt ratio of CHRISTOPHE ESPACES VERTS (37.07) 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
18.66% 2018
2016
2017
2018
Q1: 14.19%
Med: 35.41%
Q3: 54.77%
Average -11 pts over 3 years

In 2018, the financial autonomy of CHRISTOPHE ESPACES VERTS (18.7%) 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
0.68 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.48 years
Q3: 1.66 years
Average

In 2018, the repayment capacity of CHRISTOPHE ESPACES VERTS (0.68) 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 193.25. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2018) ?
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

193.252

Interest coverage (2018) ?
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

1.297

Liquidity indicators evolution
CHRISTOPHE ESPACES VERTS

Sector positioning

Liquidity ratio
193.25 2018
2016
2017
2018
Q1: 123.16
Med: 180.29
Q3: 284.21
Good

In 2018, the liquidity ratio of CHRISTOPHE ESPACES VERTS (193.25) 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
1.3x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.6x
Q3: 2.89x
Good

In 2018, the interest coverage of CHRISTOPHE ESPACES VERTS (1.3x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 32 days of revenue, i.e. 20 k€ to permanently finance. Notable WCR improvement over the period (-44%), freeing up cash.

Operating WCR (2018) ?
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

20 129 €

Customer credit (2018) ?
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

30 j

Supplier credit (2018) ?
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

36 j

Inventory turnover (2018) ?
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

77 j

WCR in days of revenue (2018) ?
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

32 j

WCR and payment terms evolution
CHRISTOPHE ESPACES VERTS

Positioning of CHRISTOPHE ESPACES VERTS 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 CHRISTOPHE ESPACES VERTS is estimated at 90 091 € (range 33 397€ - 160 982€). With an EBITDA of 36 613€, 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 value 2018
125 transactions
33k€ 90k€ 160k€
90 091 € Range: 33 397€ - 160 982€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
36 613 € × 2.8x
Estimation 101 552 €
32 929€ - 185 975€
Revenue Multiple 30%
229 333 € × 0.35x
Estimation 80 809 €
41 504€ - 114 681€
Net Income Multiple 20%
23 359 € × 3.2x
Estimation 75 365 €
22 406€ - 167 954€

Valuation evolution

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 CHRISTOPHE ESPACES VERTS with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about CHRISTOPHE ESPACES VERTS

What is the revenue of CHRISTOPHE ESPACES VERTS ?

The revenue of CHRISTOPHE ESPACES VERTS in 2018 is 229 k€.

Is CHRISTOPHE ESPACES VERTS profitable?

Yes, CHRISTOPHE ESPACES VERTS generated a net profit of 23 k€ in 2018.

Where is the headquarters of CHRISTOPHE ESPACES VERTS ?

The headquarters of CHRISTOPHE ESPACES VERTS is located in SAINT-ANDRE-DE-L'EURE (27220), in the department Eure.

Where to find the tax return of CHRISTOPHE ESPACES VERTS ?

The tax return of CHRISTOPHE ESPACES VERTS 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 CHRISTOPHE ESPACES VERTS operate?

CHRISTOPHE ESPACES VERTS 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.