EURL JM PETIAUT ESPACES VERTS : revenue, balance sheet and financial ratios

EURL JM PETIAUT ESPACES VERTS is a French company founded 29 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in ONET-LE-CHATEAU (12850), this company of category PME shows in 2017 a revenue of 84 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - EURL JM PETIAUT ESPACES VERTS (SIREN 410237614)
Indicator 2017 2016
Revenue 84 435 € 88 924 €
Net income 20 740 € 7 999 €
EBITDA 10 368 € 15 186 €
Net margin 24.6% 9.0%

Revenue and income statement

In 2017, EURL JM PETIAUT ESPACES VERTS achieves revenue of 84 k€. Slight decline of -5% vs 2016. After deducting consumption (0 €), gross margin stands at 84 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 10 k€, representing 12.3% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -32%, reducing margin by 4.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 24.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

84 435 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

84 435 €

EBITDA (2017) ?
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

10 368 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 494 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 740 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.3%

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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 172%. 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 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 12.3% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

172.169%

Financial autonomy (2017) ?
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

32.939%

Cash flow / Revenue (2017) ?
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

12.292%

Repayment capacity (2017) ?
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

8.418

Asset age ratio (2017) ?
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

5.8%

Solvency indicators evolution
EURL JM PETIAUT ESPACES VERTS

Sector positioning

Debt ratio
172.17 2017
2016
2017
Q1: 0.0
Med: 13.68
Q3: 149.68
Average +50 pts over 2 years

In 2017, the debt ratio of EURL JM PETIAUT ESPACES V... (172.17) 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
32.94% 2017
2016
2017
Q1: 3.75%
Med: 38.99%
Q3: 78.34%
Average +8 pts over 2 years

In 2017, the financial autonomy of EURL JM PETIAUT ESPACES V... (32.9%) 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
8.42 years 2017
2016
2017
Q1: 0.0 years
Med: 0.51 years
Q3: 7.56 years
Average +50 pts over 2 years

In 2017, the repayment capacity of EURL JM PETIAUT ESPACES V... (8.42) 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 803.66. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2017) ?
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

803.663

Interest coverage (2017) ?
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

0.125

Liquidity indicators evolution
EURL JM PETIAUT ESPACES VERTS

Sector positioning

Liquidity ratio
803.66 2017
2016
2017
Q1: 73.82
Med: 229.69
Q3: 855.41
Good +6 pts over 2 years

In 2017, the liquidity ratio of EURL JM PETIAUT ESPACES V... (803.66) 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
0.12x 2017
2016
2017
Q1: 0.0x
Med: 0.15x
Q3: 15.56x
Average -6 pts over 2 years

In 2017, the interest coverage of EURL JM PETIAUT ESPACES V... (0.1x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Overall, WCR represents 49 days of revenue, i.e. 12 k€ to permanently finance.

Operating WCR (2017) ?
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

11 536 €

Customer credit (2017) ?
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

1 j

Supplier credit (2017) ?
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

4 j

Inventory turnover (2017) ?
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 (2017) ?
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

49 j

WCR and payment terms evolution
EURL JM PETIAUT ESPACES VERTS

Positioning of EURL JM PETIAUT ESPACES VERTS in its sector

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

Valuation estimate

Based on 227 transactions of similar company sales in 2017, the value of EURL JM PETIAUT ESPACES VERTS is estimated at 62 200 € (range 21 870€ - 132 964€). With an EBITDA of 10 368€, the sector multiple of 4.4x is applied. The price/revenue ratio is 0.62x (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 2017
227 transactions
21k€ 62k€ 132k€
62 200 € Range: 21 870€ - 132 964€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 368 € × 4.4x
Estimation 46 111 €
14 198€ - 83 770€
Revenue Multiple 30%
84 435 € × 0.62x
Estimation 51 945 €
18 988€ - 118 832€
Net Income Multiple 20%
20 740 € × 5.7x
Estimation 117 808 €
45 377€ - 277 148€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 227 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 EURL JM PETIAUT ESPACES VERTS 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 EURL JM PETIAUT ESPACES VERTS

What is the revenue of EURL JM PETIAUT ESPACES VERTS ?

The revenue of EURL JM PETIAUT ESPACES VERTS in 2017 is 84 k€.

Is EURL JM PETIAUT ESPACES VERTS profitable?

Yes, EURL JM PETIAUT ESPACES VERTS generated a net profit of 21 k€ in 2017.

Where is the headquarters of EURL JM PETIAUT ESPACES VERTS ?

The headquarters of EURL JM PETIAUT ESPACES VERTS is located in ONET-LE-CHATEAU (12850), in the department Aveyron.

Where to find the tax return of EURL JM PETIAUT ESPACES VERTS ?

The tax return of EURL JM PETIAUT ESPACES VERTS 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 EURL JM PETIAUT ESPACES VERTS operate?

EURL JM PETIAUT ESPACES VERTS 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.