ENTREPRISE PAYSAGISTE ETABL DENIS : revenue, balance sheet and financial ratios

ENTREPRISE PAYSAGISTE ETABL DENIS is a French company founded 52 years ago, specialized in the sector Culture de légumes, de melons, de racines et de tubercules. Based in PEZENAS (34120), this company of category PME shows in 2024 a revenue of 2.7 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 - ENTREPRISE PAYSAGISTE ETABL DENIS (SIREN 300300399)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 702 545 € 2 603 737 € 2 452 682 € 2 533 925 € 1 986 635 € N/C 1 649 242 € 1 605 545 € N/C
Net income 129 303 € 133 570 € 150 412 € 268 090 € 172 515 € 50 696 € 36 251 € 72 900 € 49 080 €
EBITDA 274 980 € 258 061 € 273 839 € 444 974 € 279 967 € N/C 116 566 € 150 704 € N/C
Net margin 4.8% 5.1% 6.1% 10.6% 8.7% N/C 2.2% 4.5% N/C

Revenue and income statement

In 2024, ENTREPRISE PAYSAGISTE ETABL DENIS achieves revenue of 2.7 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Vs 2023: +4%. After deducting consumption (1.4 M€), gross margin stands at 1.3 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 275 k€, representing 10.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 129 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 702 545 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 276 707 €

EBITDA (2024) ?
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

274 980 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

164 541 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

129 303 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.1%

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

35.381%

Financial autonomy (2024) ?
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

54.445%

Cash flow / Revenue (2024) ?
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

6.989%

Repayment capacity (2024) ?
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

1.235

Asset age ratio (2024) ?
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

26.9%

Solvency indicators evolution
ENTREPRISE PAYSAGISTE ETABL DENIS

Sector positioning

Debt ratio
35.38 2024
2022
2023
2024
Q1: 5.96
Med: 41.62
Q3: 134.36
Good +6 pts over 3 years

In 2024, the debt ratio of ENTREPRISE PAYSAGISTE ETA... (35.38) 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
54.45% 2024
2022
2023
2024
Q1: 11.38%
Med: 34.06%
Q3: 57.22%
Good

In 2024, the financial autonomy of ENTREPRISE PAYSAGISTE ETA... (54.5%) 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
1.24 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.96 years
Average

In 2024, the repayment capacity of ENTREPRISE PAYSAGISTE ETA... (1.24) 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 285.39. 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 2.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

285.386

Interest coverage (2024) ?
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

2.163

Liquidity indicators evolution
ENTREPRISE PAYSAGISTE ETABL DENIS

Sector positioning

Liquidity ratio
285.39 2024
2022
2023
2024
Q1: 125.21
Med: 209.59
Q3: 411.22
Good

In 2024, the liquidity ratio of ENTREPRISE PAYSAGISTE ETA... (285.39) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.41x
Q3: 8.21x
Good

In 2024, the interest coverage of ENTREPRISE PAYSAGISTE ETA... (2.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 81 days of revenue, i.e. 605 k€ to permanently finance.

Operating WCR (2024) ?
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

605 289 €

Customer credit (2024) ?
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

14 j

Supplier credit (2024) ?
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

39 j

Inventory turnover (2024) ?
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

73 j

WCR in days of revenue (2024) ?
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
ENTREPRISE PAYSAGISTE ETABL DENIS

Positioning of ENTREPRISE PAYSAGISTE ETABL DENIS in its sector

Comparison with sector Culture de légumes, de melons, de racines et de tubercules

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of ENTREPRISE PAYSAGISTE ETABL DENIS is estimated at 858 915 € (range 294 971€ - 1 459 321€). With an EBITDA of 274 980€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.41x (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 2024
138 transactions
294k€ 858k€ 1459k€
858 915 € Range: 294 971€ - 1 459 321€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
274 980 € × 3.3x
Estimation 919 769 €
304 241€ - 1 372 346€
Revenue Multiple 30%
2 702 545 € × 0.41x
Estimation 1 119 432 €
383 908€ - 1 879 678€
Net Income Multiple 20%
129 303 € × 2.4x
Estimation 316 007 €
138 390€ - 1 046 225€
How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de légumes, de melons, de racines et de tubercules)

Compare ENTREPRISE PAYSAGISTE ETABL DENIS with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de légumes, de melons, de racines et de tubercules

Frequently asked questions about ENTREPRISE PAYSAGISTE ETABL DENIS

What is the revenue of ENTREPRISE PAYSAGISTE ETABL DENIS ?

The revenue of ENTREPRISE PAYSAGISTE ETABL DENIS in 2024 is 2.7 M€.

Is ENTREPRISE PAYSAGISTE ETABL DENIS profitable?

Yes, ENTREPRISE PAYSAGISTE ETABL DENIS generated a net profit of 129 k€ in 2024.

Where is the headquarters of ENTREPRISE PAYSAGISTE ETABL DENIS ?

The headquarters of ENTREPRISE PAYSAGISTE ETABL DENIS is located in PEZENAS (34120), in the department Herault.

Where to find the tax return of ENTREPRISE PAYSAGISTE ETABL DENIS ?

The tax return of ENTREPRISE PAYSAGISTE ETABL DENIS 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 PAYSAGISTE ETABL DENIS operate?

ENTREPRISE PAYSAGISTE ETABL DENIS operates in the sector Culture de légumes, de melons, de racines et de tubercules (NAF code 01.13Z). See the 'Sector positioning' section above to compare the company with its competitors.