ENTREPRISE LN AMENAGEMENTS BREALAIS : revenue, balance sheet and financial ratios

ENTREPRISE LN AMENAGEMENTS BREALAIS is a French company founded 13 years ago, specialized in the sector Services d'aménagement paysager . Based in BREAL-SOUS-MONTFORT (35310), this company of category PME shows in 2020 a revenue of 557 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 - ENTREPRISE LN AMENAGEMENTS BREALAIS (SIREN 753436658)
Indicator 2020 2019 2018
Revenue 556 525 € 463 257 € 631 600 €
Net income -870 € -55 911 € 27 469 €
EBITDA 8 296 € -9 321 € 71 295 €
Net margin -0.2% -12.1% 4.3%

Revenue and income statement

In 2020, ENTREPRISE LN AMENAGEMENTS BREALAIS achieves revenue of 557 k€. Revenue is declining over the period 2018-2020 (CAGR: -6.1%). Vs 2019, growth of +20% (463 k€ -> 557 k€). After deducting consumption (184 k€), gross margin stands at 373 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 1.5% of revenue. Positive scissor effect: EBITDA margin improves by +3.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -870 € (-0.2% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

556 525 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

372 884 €

EBITDA (2020) ?
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

8 296 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-30 563 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-870 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.5%

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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 652%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

652.191%

Financial autonomy (2020) ?
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

4.636%

Cash flow / Revenue (2020) ?
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

-3.242%

Repayment capacity (2020) ?
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

-3.976

Asset age ratio (2020) ?
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

38.2%

Solvency indicators evolution
ENTREPRISE LN AMENAGEMENTS BREALAIS

Sector positioning

Debt ratio
652.19 2020
2018
2019
2020
Q1: 4.03
Med: 36.18
Q3: 108.51
Watch +14 pts over 3 years

In 2020, the debt ratio of ENTREPRISE LN AMENAGEMENT... (652.19) 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
4.64% 2020
2018
2019
2020
Q1: 14.9%
Med: 35.03%
Q3: 54.83%
Average -11 pts over 3 years

In 2020, the financial autonomy of ENTREPRISE LN AMENAGEMENT... (4.6%) 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
-3.98 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.54 years
Q3: 2.14 years
Excellent -37 pts over 3 years

In 2020, the repayment capacity of ENTREPRISE LN AMENAGEMENT... (-3.98) 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 102.49. 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 9.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

102.494

Interest coverage (2020) ?
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

9.559

Liquidity indicators evolution
ENTREPRISE LN AMENAGEMENTS BREALAIS

Sector positioning

Liquidity ratio
102.49 2020
2018
2019
2020
Q1: 132.57
Med: 197.47
Q3: 295.46
Watch

In 2020, the liquidity ratio of ENTREPRISE LN AMENAGEMENT... (102.49) 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
9.56x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.39x
Q3: 2.04x
Excellent +20 pts over 3 years

In 2020, the interest coverage of ENTREPRISE LN AMENAGEMENT... (9.6x) 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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 26 k€ to permanently finance. Notable WCR improvement over the period (-74%), freeing up cash.

Operating WCR (2020) ?
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

25 934 €

Customer credit (2020) ?
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

38 j

Supplier credit (2020) ?
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

47 j

Inventory turnover (2020) ?
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

5 j

WCR in days of revenue (2020) ?
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

17 j

WCR and payment terms evolution
ENTREPRISE LN AMENAGEMENTS BREALAIS

Positioning of ENTREPRISE LN AMENAGEMENTS BREALAIS 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 ENTREPRISE LN AMENAGEMENTS BREALAIS is estimated at 87 918 € (range 42 432€ - 130 698€). With an EBITDA of 8 296€, 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 2020
125 transactions
42k€ 87k€ 130k€
87 918 € Range: 42 432€ - 130 698€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
8 296 € × 2.8x
Estimation 23 010 €
7 461€ - 42 139€
Revenue Multiple 30%
556 525 € × 0.35x
Estimation 196 100 €
100 718€ - 278 297€

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 ENTREPRISE LN AMENAGEMENTS BREALAIS with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about ENTREPRISE LN AMENAGEMENTS BREALAIS

What is the revenue of ENTREPRISE LN AMENAGEMENTS BREALAIS ?

The revenue of ENTREPRISE LN AMENAGEMENTS BREALAIS in 2020 is 557 k€.

Is ENTREPRISE LN AMENAGEMENTS BREALAIS profitable?

ENTREPRISE LN AMENAGEMENTS BREALAIS recorded a net loss in 2020.

Where is the headquarters of ENTREPRISE LN AMENAGEMENTS BREALAIS ?

The headquarters of ENTREPRISE LN AMENAGEMENTS BREALAIS is located in BREAL-SOUS-MONTFORT (35310), in the department Ille-et-Vilaine.

Where to find the tax return of ENTREPRISE LN AMENAGEMENTS BREALAIS ?

The tax return of ENTREPRISE LN AMENAGEMENTS BREALAIS 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 ENTREPRISE LN AMENAGEMENTS BREALAIS operate?

ENTREPRISE LN AMENAGEMENTS BREALAIS 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.