DESPLANCHES NATURE PAYSAGE : revenue, balance sheet and financial ratios

DESPLANCHES NATURE PAYSAGE is a French company founded 16 years ago, specialized in the sector Services d'aménagement paysager . Based in SONTHONNAX-LA-MONTAGNE (01580), this company of category PME shows in 2023 a revenue of 326 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 - DESPLANCHES NATURE PAYSAGE (SIREN 519239016)
Indicator 2023 2022 2021 2020 2018 2017 2016
Revenue 325 759 € 360 468 € 248 800 € 248 800 € 256 300 € 288 295 € 265 960 €
Net income 112 € 36 252 € -9 553 € -9 553 € 629 € 2 599 € 3 048 €
EBITDA 25 781 € 40 300 € -3 002 € -3 002 € 6 917 € 10 172 € 7 784 €
Net margin 0.0% 10.1% -3.8% -3.8% 0.2% 0.9% 1.1%

Revenue and income statement

In 2023, DESPLANCHES NATURE PAYSAGE achieves revenue of 326 k€. Revenue is growing positively over 7 years (CAGR: +2.9%). Slight decline of -10% vs 2022. After deducting consumption (114 k€), gross margin stands at 212 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 7.9% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -36%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 112 €, i.e. 0.0% of revenue. This profit can be retained or distributed to shareholders.

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

325 759 €

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

211 578 €

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

25 781 €

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

19 552 €

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

112 €

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

7.9%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

30.582%

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

41.719%

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

7.066%

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

0.748

Solvency indicators evolution
DESPLANCHES NATURE PAYSAGE

Sector positioning

Debt ratio
30.58 2023
2021
2022
2023
Q1: 5.28
Med: 31.0
Q3: 81.69
Good -26 pts over 3 years

In 2023, the debt ratio of DESPLANCHES NATURE PAYSAGE (30.58) 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
41.72% 2023
2021
2022
2023
Q1: 15.41%
Med: 34.96%
Q3: 53.46%
Good +32 pts over 3 years

In 2023, the financial autonomy of DESPLANCHES NATURE PAYSAGE (41.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.75 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.49 years
Q3: 1.75 years
Average +32 pts over 3 years

In 2023, the repayment capacity of DESPLANCHES NATURE PAYSAGE (0.75) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

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

0.0

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

0.19

Liquidity indicators evolution
DESPLANCHES NATURE PAYSAGE

Sector positioning

Liquidity ratio
0.0 2023
2021
2022
2023
Q1: 135.49
Med: 192.63
Q3: 298.68
Watch -30 pts over 3 years

In 2023, the liquidity ratio of DESPLANCHES NATURE PAYSAGE (0.00) 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
0.19x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.57x
Q3: 2.7x
Average +8 pts over 3 years

In 2023, the interest coverage of DESPLANCHES NATURE PAYSAGE (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Excellent situation: suppliers finance 56 days of the operating cycle (retail model). WCR is negative (-25 days): operations structurally generate cash. Notable WCR improvement over the period (-515%), 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

-22 529 €

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

0 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

56 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

0 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

-25 j

WCR and payment terms evolution
DESPLANCHES NATURE PAYSAGE

Positioning of DESPLANCHES NATURE PAYSAGE 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 DESPLANCHES NATURE PAYSAGE is estimated at 70 262 € (range 29 301€ - 114 508€). With an EBITDA of 25 781€, 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
29k€ 70k€ 114k€
70 262 € Range: 29 301€ - 114 508€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
25 781 € × 2.8x
Estimation 71 508 €
23 187€ - 130 954€
Revenue Multiple 30%
325 759 € × 0.35x
Estimation 114 786 €
58 955€ - 162 900€
Net Income Multiple 20%
112 € × 3.2x
Estimation 361 €
107€ - 805€

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 DESPLANCHES NATURE PAYSAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about DESPLANCHES NATURE PAYSAGE

What is the revenue of DESPLANCHES NATURE PAYSAGE ?

The revenue of DESPLANCHES NATURE PAYSAGE in 2023 is 326 k€.

Is DESPLANCHES NATURE PAYSAGE profitable?

Yes, DESPLANCHES NATURE PAYSAGE generated a net profit of 112€ in 2023.

Where is the headquarters of DESPLANCHES NATURE PAYSAGE ?

The headquarters of DESPLANCHES NATURE PAYSAGE is located in SONTHONNAX-LA-MONTAGNE (01580), in the department Ain.

Where to find the tax return of DESPLANCHES NATURE PAYSAGE ?

The tax return of DESPLANCHES NATURE PAYSAGE 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 DESPLANCHES NATURE PAYSAGE operate?

DESPLANCHES NATURE PAYSAGE 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.