CUMA DE DRAINAGE & AMELIORATION FONCIERE : revenue, balance sheet and financial ratios

CUMA DE DRAINAGE & AMELIORATION FONCIERE is a French company founded 126 years ago, specialized in the sector Services d'aménagement paysager . Based in BELLEVIGNY (85170), this company of category PME shows in 2023 a revenue of 3.2 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 - CUMA DE DRAINAGE & AMELIORATION FONCIERE (SIREN 786440271)
Indicator 2023 2022 2020 2019 2018 2017 2016
Revenue 3 242 714 € 3 632 720 € 2 220 300 € 2 403 446 € 2 303 967 € 2 572 624 € 3 381 080 €
Net income -142 246 € 1 464 € 179 151 € 309 706 € -155 837 € -29 583 € 149 523 €
EBITDA -736 713 € -265 945 € -157 459 € -248 204 € -159 438 € -55 490 € 169 572 €
Net margin -4.4% 0.0% 8.1% 12.9% -6.8% -1.1% 4.4%

Revenue and income statement

In 2023, CUMA DE DRAINAGE & AMELIORATION FONCIERE achieves revenue of 3.2 M€. Activity remains stable over the period (CAGR: -0.6%). Significant drop of -11% vs 2022. After deducting consumption (1.4 M€), gross margin stands at 1.9 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -737 k€, representing -22.7% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -177%, reducing margin by 15.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -142 k€ (-4.4% 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

3 242 714 €

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

1 860 912 €

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

-736 713 €

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

-811 329 €

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

-142 246 €

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

-22.7%

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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 4%. 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 88%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

4.225%

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

88.189%

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

-4.11%

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

-2.34

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

27.7%

Solvency indicators evolution
CUMA DE DRAINAGE & AMELIORATION FONCIERE

Sector positioning

Debt ratio
4.22 2023
2020
2022
2023
Q1: 5.28
Med: 31.0
Q3: 81.69
Excellent -8 pts over 3 years

In 2023, the debt ratio of CUMA DE DRAINAGE & AMELIO... (4.22) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
88.19% 2023
2020
2022
2023
Q1: 15.41%
Med: 34.96%
Q3: 53.46%
Excellent

In 2023, the financial autonomy of CUMA DE DRAINAGE & AMELIO... (88.2%) 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
-2.34 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.49 years
Q3: 1.75 years
Excellent -37 pts over 3 years

In 2023, the repayment capacity of CUMA DE DRAINAGE & AMELIO... (-2.34) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 756.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

756.492

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

-0.244

Liquidity indicators evolution
CUMA DE DRAINAGE & AMELIORATION FONCIERE

Sector positioning

Liquidity ratio
756.49 2023
2020
2022
2023
Q1: 135.49
Med: 192.63
Q3: 298.68
Excellent

In 2023, the liquidity ratio of CUMA DE DRAINAGE & AMELIO... (756.49) 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
-0.24x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.57x
Q3: 2.7x
Average

In 2023, the interest coverage of CUMA DE DRAINAGE & AMELIO... (-0.2x) 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. Average customer payment term: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The gap of 71 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 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 116 days of revenue, i.e. 1.0 M€ to permanently finance.

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

1 048 402 €

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

88 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

17 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

23 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

116 j

WCR and payment terms evolution
CUMA DE DRAINAGE & AMELIORATION FONCIERE

Positioning of CUMA DE DRAINAGE & AMELIORATION FONCIERE 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 CUMA DE DRAINAGE & AMELIORATION FONCIERE is estimated at 1 142 616 € (range 586 857€ - 1 621 559€). 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
586k€ 1142k€ 1621k€
1 142 616 € Range: 586 857€ - 1 621 559€
NAF 5 all-time

Valuation method used

Revenue Multiple
3 242 714 € × 0.35x = 1 142 617 €
Range: 586 858€ - 1 621 560€

Only this financial indicator is available for this company.

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 CUMA DE DRAINAGE & AMELIORATION FONCIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about CUMA DE DRAINAGE & AMELIORATION FONCIERE

What is the revenue of CUMA DE DRAINAGE & AMELIORATION FONCIERE ?

The revenue of CUMA DE DRAINAGE & AMELIORATION FONCIERE in 2023 is 3.2 M€.

Is CUMA DE DRAINAGE & AMELIORATION FONCIERE profitable?

CUMA DE DRAINAGE & AMELIORATION FONCIERE recorded a net loss in 2023.

Where is the headquarters of CUMA DE DRAINAGE & AMELIORATION FONCIERE ?

The headquarters of CUMA DE DRAINAGE & AMELIORATION FONCIERE is located in BELLEVIGNY (85170), in the department Vendee.

Where to find the tax return of CUMA DE DRAINAGE & AMELIORATION FONCIERE ?

The tax return of CUMA DE DRAINAGE & AMELIORATION FONCIERE 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 CUMA DE DRAINAGE & AMELIORATION FONCIERE operate?

CUMA DE DRAINAGE & AMELIORATION FONCIERE 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.