EURL QUESMEL LAURENT M.S : revenue, balance sheet and financial ratios

EURL QUESMEL LAURENT M.S is a French company founded 15 years ago, specialized in the sector Services d'aménagement paysager . Based in MAZEYRAT-D'ALLIER (43300), this company of category PME shows in 2023 a revenue of 44 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 - EURL QUESMEL LAURENT M.S (SIREN 524556255)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 43 709 € 43 636 € 40 087 € 48 483 € 70 347 € 56 042 € 60 498 € 56 705 €
Net income 18 532 € 17 572 € 3 699 € -355 € 15 360 € -6 609 € 2 377 € 5 671 €
EBITDA 21 705 € 19 282 € 7 101 € 1 058 € 16 140 € -6 235 € 3 043 € 6 182 €
Net margin 42.4% 40.3% 9.2% -0.7% 21.8% -11.8% 3.9% 10.0%

Revenue and income statement

In 2023, EURL QUESMEL LAURENT M.S achieves revenue of 44 k€. Activity remains stable over the period (CAGR: -3.7%). Vs 2022: +0%. After deducting consumption (790 €), gross margin stands at 43 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 49.7% of revenue. Positive scissor effect: EBITDA margin improves by +5.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 42.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

43 709 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

42 919 €

EBITDA (2023) ?
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

21 705 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

19 297 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

18 532 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

49.7%

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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 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 61.5% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

77.609%

Financial autonomy (2023) ?
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

53.164%

Cash flow / Revenue (2023) ?
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

61.482%

Repayment capacity (2023) ?
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

0.583

Asset age ratio (2023) ?
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

39.3%

Solvency indicators evolution
EURL QUESMEL LAURENT M.S

Sector positioning

Debt ratio
77.61 2023
2021
2022
2023
Q1: 5.28
Med: 31.0
Q3: 81.69
Average

In 2023, the debt ratio of EURL QUESMEL LAURENT M.S (77.61) 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
53.16% 2023
2021
2022
2023
Q1: 15.41%
Med: 34.96%
Q3: 53.46%
Good +50 pts over 3 years

In 2023, the financial autonomy of EURL QUESMEL LAURENT M.S (53.2%) 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
0.58 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.49 years
Q3: 1.75 years
Average -23 pts over 3 years

In 2023, the repayment capacity of EURL QUESMEL LAURENT M.S (0.58) 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 972.21. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

972.212

Interest coverage (2023) ?
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

0.719

Liquidity indicators evolution
EURL QUESMEL LAURENT M.S

Sector positioning

Liquidity ratio
972.21 2023
2021
2022
2023
Q1: 135.49
Med: 192.63
Q3: 298.68
Excellent

In 2023, the liquidity ratio of EURL QUESMEL LAURENT M.S (972.21) 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
0.72x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.57x
Q3: 2.7x
Good -23 pts over 3 years

In 2023, the interest coverage of EURL QUESMEL LAURENT M.S (0.7x) 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: 24 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Overall, WCR represents 16 days of revenue, i.e. 2 k€ to permanently finance. Over 2016-2023, WCR increased by +36%, requiring additional financing.

Operating WCR (2023) ?
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

1 941 €

Customer credit (2023) ?
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 (2023) ?
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

24 j

Inventory turnover (2023) ?
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 (2023) ?
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

16 j

WCR and payment terms evolution
EURL QUESMEL LAURENT M.S

Positioning of EURL QUESMEL LAURENT M.S 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 EURL QUESMEL LAURENT M.S is estimated at 46 679 € (range 15 688€ - 88 331€). With an EBITDA of 21 705€, 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 2023
125 transactions
15k€ 46k€ 88k€
46 679 € Range: 15 688€ - 88 331€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
21 705 € × 2.8x
Estimation 60 202 €
19 521€ - 110 250€
Revenue Multiple 30%
43 709 € × 0.35x
Estimation 15 401 €
7 910€ - 21 857€
Net Income Multiple 20%
18 532 € × 3.2x
Estimation 59 791 €
17 776€ - 133 247€

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 EURL QUESMEL LAURENT M.S with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about EURL QUESMEL LAURENT M.S

What is the revenue of EURL QUESMEL LAURENT M.S ?

The revenue of EURL QUESMEL LAURENT M.S in 2023 is 44 k€.

Is EURL QUESMEL LAURENT M.S profitable?

Yes, EURL QUESMEL LAURENT M.S generated a net profit of 19 k€ in 2023.

Where is the headquarters of EURL QUESMEL LAURENT M.S ?

The headquarters of EURL QUESMEL LAURENT M.S is located in MAZEYRAT-D'ALLIER (43300), in the department Haute-Loire.

Where to find the tax return of EURL QUESMEL LAURENT M.S ?

The tax return of EURL QUESMEL LAURENT M.S 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 QUESMEL LAURENT M.S operate?

EURL QUESMEL LAURENT M.S 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.