D.M.ENTRETIENS SERVICES : revenue, balance sheet and financial ratios

D.M.ENTRETIENS SERVICES is a French company founded 11 years ago, specialized in the sector Services d'aménagement paysager . Based in LES TROIS-PIERRES (76430), this company of category PME shows in 2018 a revenue of 86 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - D.M.ENTRETIENS SERVICES (SIREN 807525894)
Indicator 2018 2017 2016
Revenue 86 157 € 89 963 € 83 761 €
Net income 854 € 3 622 € 4 972 €
EBITDA 1 126 € 3 883 € 6 203 €
Net margin 1.0% 4.0% 5.9%

Revenue and income statement

In 2018, D.M.ENTRETIENS SERVICES achieves revenue of 86 k€. Revenue is growing positively over 3 years (CAGR: +1.4%). Slight decline of -4% vs 2017. After deducting consumption (0 €), gross margin stands at 86 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 1 k€, representing 1.3% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -71%, reducing margin by 3.0 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 854 €, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

86 157 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

86 157 €

EBITDA (2018) ?
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

1 126 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

876 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

854 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.3%

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

59.54%

Financial autonomy (2018) ?
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

24.021%

Cash flow / Revenue (2018) ?
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

1.178%

Repayment capacity (2018) ?
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 (2018) ?
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

37.8%

Solvency indicators evolution
D.M.ENTRETIENS SERVICES

Sector positioning

Debt ratio
59.54 2018
2016
2017
2018
Q1: 2.94
Med: 28.27
Q3: 87.74
Average -12 pts over 3 years

In 2018, the debt ratio of D.M.ENTRETIENS SERVICES (59.54) 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
24.02% 2018
2016
2017
2018
Q1: 14.19%
Med: 35.41%
Q3: 54.77%
Average -36 pts over 3 years

In 2018, the financial autonomy of D.M.ENTRETIENS SERVICES (24.0%) 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
0.0 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.48 years
Q3: 1.66 years
Excellent

In 2018, the repayment capacity of D.M.ENTRETIENS SERVICES (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 166.48. 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 6.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

166.477

Interest coverage (2018) ?
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

6.217

Liquidity indicators evolution
D.M.ENTRETIENS SERVICES

Sector positioning

Liquidity ratio
166.48 2018
2016
2017
2018
Q1: 123.16
Med: 180.29
Q3: 284.21
Average

In 2018, the liquidity ratio of D.M.ENTRETIENS SERVICES (166.48) 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
6.22x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.6x
Q3: 2.89x
Excellent

In 2018, the interest coverage of D.M.ENTRETIENS SERVICES (6.2x) 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: 106 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The gap of 55 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-23 days): operations structurally generate cash. Over 2016-2018, WCR increased by +70%, requiring additional financing.

Operating WCR (2018) ?
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

-5 463 €

Customer credit (2018) ?
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

106 j

Supplier credit (2018) ?
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

51 j

Inventory turnover (2018) ?
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 (2018) ?
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

-23 j

WCR and payment terms evolution
D.M.ENTRETIENS SERVICES

Positioning of D.M.ENTRETIENS SERVICES 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 D.M.ENTRETIENS SERVICES is estimated at 11 220 € (range 5 347€ - 17 012€). With an EBITDA of 1 126€, 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 2018
125 transactions
5k€ 11k€ 17k€
11 220 € Range: 5 347€ - 17 012€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 126 € × 2.8x
Estimation 3 123 €
1 013€ - 5 719€
Revenue Multiple 30%
86 157 € × 0.35x
Estimation 30 359 €
15 592€ - 43 084€
Net Income Multiple 20%
854 € × 3.2x
Estimation 2 755 €
819€ - 6 140€

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 D.M.ENTRETIENS SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about D.M.ENTRETIENS SERVICES

What is the revenue of D.M.ENTRETIENS SERVICES ?

The revenue of D.M.ENTRETIENS SERVICES in 2018 is 86 k€.

Is D.M.ENTRETIENS SERVICES profitable?

Yes, D.M.ENTRETIENS SERVICES generated a net profit of 854€ in 2018.

Where is the headquarters of D.M.ENTRETIENS SERVICES ?

The headquarters of D.M.ENTRETIENS SERVICES is located in LES TROIS-PIERRES (76430), in the department Seine-Maritime.

Where to find the tax return of D.M.ENTRETIENS SERVICES ?

The tax return of D.M.ENTRETIENS SERVICES 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 D.M.ENTRETIENS SERVICES operate?

D.M.ENTRETIENS SERVICES 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.