COULEUR EMERAUDE ESPACES VERTS : revenue, balance sheet and financial ratios

COULEUR EMERAUDE ESPACES VERTS is a French company founded 17 years ago, specialized in the sector Services d'aménagement paysager . Based in CASTELSARRASIN (82100), this company of category PME shows in 2023 a revenue of 63 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 - COULEUR EMERAUDE ESPACES VERTS (SIREN 510209117)
Indicator 2023 2020 2019 2018 2017 2016
Revenue 63 318 € 75 202 € 64 519 € 56 316 € 67 471 € 54 643 €
Net income -4 913 € 10 906 € -5 419 € -5 448 € 5 240 € 6 482 €
EBITDA 6 523 € 13 185 € 2 016 € -451 € 14 473 € 15 442 €
Net margin -7.8% 14.5% -8.4% -9.7% 7.8% 11.9%

Revenue and income statement

In 2023, COULEUR EMERAUDE ESPACES VERTS achieves revenue of 63 k€. Revenue is growing positively over 6 years (CAGR: +2.1%). Significant drop of -16% vs 2020. After deducting consumption (730 €), gross margin stands at 63 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 7 k€, representing 10.3% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -51%, reducing margin by 7.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -5 k€ (-7.8% of revenue), which will impact equity.

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

63 318 €

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

62 588 €

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

6 523 €

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

-3 786 €

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

-4 913 €

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

10.3%

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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 131%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 12.0% 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

131.251%

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

32.412%

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

11.959%

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

4.392

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

30.4%

Solvency indicators evolution
COULEUR EMERAUDE ESPACES VERTS

Sector positioning

Debt ratio
131.25 2023
2019
2020
2023
Q1: 5.28
Med: 31.0
Q3: 81.69
Watch

In 2023, the debt ratio of COULEUR EMERAUDE ESPACES ... (131.25) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
32.41% 2023
2019
2020
2023
Q1: 15.41%
Med: 34.96%
Q3: 53.46%
Average -16 pts over 3 years

In 2023, the financial autonomy of COULEUR EMERAUDE ESPACES ... (32.4%) 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
4.39 years 2023
2019
2020
2023
Q1: 0.0 years
Med: 0.49 years
Q3: 1.75 years
Average

In 2023, the repayment capacity of COULEUR EMERAUDE ESPACES ... (4.39) 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 98.58. 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 12.5x. Operating income very largely covers interest expenses: high safety margin.

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

98.575

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

12.479

Liquidity indicators evolution
COULEUR EMERAUDE ESPACES VERTS

Sector positioning

Liquidity ratio
98.58 2023
2019
2020
2023
Q1: 135.49
Med: 192.63
Q3: 298.68
Watch -20 pts over 3 years

In 2023, the liquidity ratio of COULEUR EMERAUDE ESPACES ... (98.58) 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
12.48x 2023
2019
2020
2023
Q1: 0.0x
Med: 0.57x
Q3: 2.7x
Excellent

In 2023, the interest coverage of COULEUR EMERAUDE ESPACES ... (12.5x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The gap of 51 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 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-6 days): operations structurally generate cash. Notable WCR improvement over the period (-106%), 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

-975 €

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

57 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

6 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

18 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

-6 j

WCR and payment terms evolution
COULEUR EMERAUDE ESPACES VERTS

Positioning of COULEUR EMERAUDE 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 COULEUR EMERAUDE ESPACES VERTS is estimated at 19 674 € (range 7 963€ - 32 582€). With an EBITDA of 6 523€, 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 2023
125 transactions
7k€ 19k€ 32k€
19 674 € Range: 7 963€ - 32 582€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 523 € × 2.8x
Estimation 18 093 €
5 867€ - 33 133€
Revenue Multiple 30%
63 318 € × 0.35x
Estimation 22 311 €
11 459€ - 31 663€

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 COULEUR EMERAUDE ESPACES VERTS with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about COULEUR EMERAUDE ESPACES VERTS

What is the revenue of COULEUR EMERAUDE ESPACES VERTS ?

The revenue of COULEUR EMERAUDE ESPACES VERTS in 2023 is 63 k€.

Is COULEUR EMERAUDE ESPACES VERTS profitable?

COULEUR EMERAUDE ESPACES VERTS recorded a net loss in 2023.

Where is the headquarters of COULEUR EMERAUDE ESPACES VERTS ?

The headquarters of COULEUR EMERAUDE ESPACES VERTS is located in CASTELSARRASIN (82100), in the department Tarn-et-Garonne.

Where to find the tax return of COULEUR EMERAUDE ESPACES VERTS ?

The tax return of COULEUR EMERAUDE 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 COULEUR EMERAUDE ESPACES VERTS operate?

COULEUR EMERAUDE 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.