COLLINES ET JARDINS : revenue, balance sheet and financial ratios

In 2025, COLLINES ET JARDINS achieves revenue of 242 k€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Vs 2024, growth of +13% (215 k€ -> 242 k€). After deducting consumption (45 k€), gross margin stands at 198 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 24.5% of revenue. Warning negative scissor effect: despite revenue change (+13%), EBITDA varies by +1%, reducing margin by 2.7 pts. This reflects costs rising faster than 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 40 k€, i.e. 16.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 22%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 72%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 1382.20. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 144 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The gap of 138 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 113 days of revenue, i.e. 76 k€ to permanently finance. Over 2020-2025, WCR increased by +37%, requiring additional financing.

Based on 125 transactions of similar company sales (all years), the value of COLLINES ET JARDINS is estimated at 133 870 € (range 47 554€ - 244 942€). With an EBITDA of 59 314€, 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.