DESRAYAUD PEPINIERES ET PAYSAGES : revenue, balance sheet and financial ratios

DESRAYAUD PEPINIERES ET PAYSAGES is a French company founded 29 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in VINZELLES (71680), this company of category PME shows in 2019 a revenue of 54 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 - DESRAYAUD PEPINIERES ET PAYSAGES (SIREN 408650018)
Indicator 2019 2018 2017
Revenue 53 952 € 52 961 € 51 970 €
Net income 49 359 € 40 956 € 32 889 €
EBITDA 49 210 € 48 563 € 48 573 €
Net margin 91.5% 77.3% 63.3%

Revenue and income statement

In 2019, DESRAYAUD PEPINIERES ET PAYSAGES achieves revenue of 54 k€. Revenue is growing positively over 3 years (CAGR: +1.9%). Vs 2018: +2%. After deducting consumption (0 €), gross margin stands at 54 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 49 k€, representing 91.2% of 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 49 k€, i.e. 91.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

53 952 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

53 952 €

EBITDA (2019) ?
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

49 210 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

49 211 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

49 359 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

91.2%

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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 212%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 91.5% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

212.379%

Financial autonomy (2019) ?
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

66.516%

Cash flow / Revenue (2019) ?
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

91.472%

Repayment capacity (2019) ?
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

0.0

Asset age ratio (2019) ?
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

11.0%

Solvency indicators evolution
DESRAYAUD PEPINIERES ET PAYSAGES

Sector positioning

Debt ratio
212.38 2019
2017
2018
2019
Q1: 0.0
Med: 12.64
Q3: 156.12
Average

In 2019, the debt ratio of DESRAYAUD PEPINIERES ET P... (212.38) 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
66.52% 2019
2017
2018
2019
Q1: 2.78%
Med: 38.42%
Q3: 79.82%
Good

In 2019, the financial autonomy of DESRAYAUD PEPINIERES ET P... (66.5%) 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
0.0 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.55 years
Q3: 8.61 years
Excellent

In 2019, the repayment capacity of DESRAYAUD PEPINIERES ET P... (0.00) 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 110.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

110.38

Interest coverage (2019) ?
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

0.0

Liquidity indicators evolution
DESRAYAUD PEPINIERES ET PAYSAGES

Sector positioning

Liquidity ratio
110.38 2019
2017
2018
2019
Q1: 72.53
Med: 242.03
Q3: 940.51
Average

In 2019, the liquidity ratio of DESRAYAUD PEPINIERES ET P... (110.38) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 13.73x
Average

In 2019, the interest coverage of DESRAYAUD PEPINIERES ET P... (0.0x) 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: 770 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 80 days. The gap of 690 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 81 days of revenue, i.e. 12 k€ to permanently finance. Over 2017-2019, WCR increased by +208%, requiring additional financing.

Operating WCR (2019) ?
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

12 106 €

Customer credit (2019) ?
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

770 j

Supplier credit (2019) ?
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

80 j

Inventory turnover (2019) ?
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 (2019) ?
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

81 j

WCR and payment terms evolution
DESRAYAUD PEPINIERES ET PAYSAGES

Positioning of DESRAYAUD PEPINIERES ET PAYSAGES in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 234 transactions of similar company sales in 2019, the value of DESRAYAUD PEPINIERES ET PAYSAGES is estimated at 208 541 € (range 72 051€ - 404 290€). With an EBITDA of 49 210€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.69x (in line with sector norms). 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 2019
234 transactions
72k€ 208k€ 404k€
208 541 € Range: 72 051€ - 404 290€
NAF 5 année 2019

Valuation detail by method

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EBITDA Multiple 50%
49 210 € × 5.5x
Estimation 268 447 €
85 877€ - 515 386€
Revenue Multiple 30%
53 952 € × 0.69x
Estimation 37 173 €
17 767€ - 62 764€
Net Income Multiple 20%
49 359 € × 6.4x
Estimation 315 833 €
118 914€ - 638 842€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 234 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 (Location de terrains et d'autres biens immobiliers)

Compare DESRAYAUD PEPINIERES ET PAYSAGES with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about DESRAYAUD PEPINIERES ET PAYSAGES

What is the revenue of DESRAYAUD PEPINIERES ET PAYSAGES ?

The revenue of DESRAYAUD PEPINIERES ET PAYSAGES in 2019 is 54 k€.

Is DESRAYAUD PEPINIERES ET PAYSAGES profitable?

Yes, DESRAYAUD PEPINIERES ET PAYSAGES generated a net profit of 49 k€ in 2019.

Where is the headquarters of DESRAYAUD PEPINIERES ET PAYSAGES ?

The headquarters of DESRAYAUD PEPINIERES ET PAYSAGES is located in VINZELLES (71680), in the department Saone-et-Loire.

Where to find the tax return of DESRAYAUD PEPINIERES ET PAYSAGES ?

The tax return of DESRAYAUD PEPINIERES ET PAYSAGES 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 DESRAYAUD PEPINIERES ET PAYSAGES operate?

DESRAYAUD PEPINIERES ET PAYSAGES operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.