ETS SAURIN HORTICULTEUR PAYSAGISTE : revenue, balance sheet and financial ratios

ETS SAURIN HORTICULTEUR PAYSAGISTE is a French company founded 51 years ago, specialized in the sector Services d'aménagement paysager . Based in MARSEILLE (13008), this company of category PME shows in 2020 a revenue of 106 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 - ETS SAURIN HORTICULTEUR PAYSAGISTE (SIREN 302458062)
Indicator 2020 2019 2018 2017 2016 2015
Revenue 106 358 € 107 469 € 127 793 € 104 870 € 118 321 € 137 413 €
Net income 13 443 € 11 998 € 25 210 € 5 528 € -2 685 € 1 341 €
EBITDA 13 907 € 13 622 € 32 205 € 15 682 € 5 881 € 2 909 €
Net margin 12.6% 11.2% 19.7% 5.3% -2.3% 1.0%

Revenue and income statement

In 2020, ETS SAURIN HORTICULTEUR PAYSAGISTE achieves revenue of 106 k€. Activity remains stable over the period (CAGR: -5.0%). Slight decline of -1% vs 2019. After deducting consumption (10 k€), gross margin stands at 96 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 13.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 12.6% of revenue. This profit can be retained or distributed to shareholders.

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

106 358 €

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

96 448 €

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

13 907 €

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

13 443 €

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

13 443 €

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

13.1%

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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 20%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 17.0% 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 (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

20.059%

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

14.988%

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

16.953%

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

0.0

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

3.7%

Solvency indicators evolution
ETS SAURIN HORTICULTEUR PAYSAGISTE

Sector positioning

Debt ratio
20.06 2020
2018
2019
2020
Q1: 4.03
Med: 36.18
Q3: 108.51
Good +12 pts over 3 years

In 2020, the debt ratio of ETS SAURIN HORTICULTEUR P... (20.06) 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
14.99% 2020
2018
2019
2020
Q1: 14.9%
Med: 35.03%
Q3: 54.83%
Average

In 2020, the financial autonomy of ETS SAURIN HORTICULTEUR P... (15.0%) 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 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.54 years
Q3: 2.14 years
Excellent

In 2020, the repayment capacity of ETS SAURIN HORTICULTEUR 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 330.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

330.467

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

0.0

Liquidity indicators evolution
ETS SAURIN HORTICULTEUR PAYSAGISTE

Sector positioning

Liquidity ratio
330.47 2020
2018
2019
2020
Q1: 132.57
Med: 197.47
Q3: 295.46
Excellent +21 pts over 3 years

In 2020, the liquidity ratio of ETS SAURIN HORTICULTEUR P... (330.47) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.39x
Q3: 2.04x
Average

In 2020, the interest coverage of ETS SAURIN HORTICULTEUR 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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. The gap of 41 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 (-58 days): operations structurally generate cash. Notable WCR improvement over the period (-23%), 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

-16 999 €

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

42 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

1 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

0 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

-58 j

WCR and payment terms evolution
ETS SAURIN HORTICULTEUR PAYSAGISTE

Positioning of ETS SAURIN HORTICULTEUR PAYSAGISTE 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 ETS SAURIN HORTICULTEUR PAYSAGISTE is estimated at 39 204 € (range 14 607€ - 70 607€). With an EBITDA of 13 907€, 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
14k€ 39k€ 70k€
39 204 € Range: 14 607€ - 70 607€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 907 € × 2.8x
Estimation 38 573 €
12 508€ - 70 640€
Revenue Multiple 30%
106 358 € × 0.35x
Estimation 37 477 €
19 248€ - 53 186€
Net Income Multiple 20%
13 443 € × 3.2x
Estimation 43 372 €
12 894€ - 96 657€

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 ETS SAURIN HORTICULTEUR PAYSAGISTE with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about ETS SAURIN HORTICULTEUR PAYSAGISTE

What is the revenue of ETS SAURIN HORTICULTEUR PAYSAGISTE ?

The revenue of ETS SAURIN HORTICULTEUR PAYSAGISTE in 2020 is 106 k€.

Is ETS SAURIN HORTICULTEUR PAYSAGISTE profitable?

Yes, ETS SAURIN HORTICULTEUR PAYSAGISTE generated a net profit of 13 k€ in 2020.

Where is the headquarters of ETS SAURIN HORTICULTEUR PAYSAGISTE ?

The headquarters of ETS SAURIN HORTICULTEUR PAYSAGISTE is located in MARSEILLE (13008), in the department Bouches-du-Rhone.

Where to find the tax return of ETS SAURIN HORTICULTEUR PAYSAGISTE ?

The tax return of ETS SAURIN HORTICULTEUR PAYSAGISTE 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 ETS SAURIN HORTICULTEUR PAYSAGISTE operate?

ETS SAURIN HORTICULTEUR PAYSAGISTE 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.