FLEURS ET PLANTES D AUVERGNE : revenue, balance sheet and financial ratios

FLEURS ET PLANTES D AUVERGNE is a French company founded 41 years ago, specialized in the sector Autres cultures non permanentes. Based in MONTPENSIER (63260), this company of category PME shows in 2024 a revenue of 4.2 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 - FLEURS ET PLANTES D AUVERGNE (SIREN 330481367)
Indicator 2024 2023 2021 2019 2018 2016
Revenue 4 200 347 € 4 231 178 € N/C N/C N/C N/C
Net income -72 811 € 19 777 € 115 645 € 45 523 € 54 917 € 16 701 €
EBITDA 281 109 € 234 629 € N/C N/C N/C N/C
Net margin -1.7% 0.5% N/C N/C N/C N/C

Revenue and income statement

In 2024, FLEURS ET PLANTES D AUVERGNE achieves revenue of 4.2 M€. Activity remains stable over the period (CAGR: -0.7%). Slight decline of -1% vs 2023. After deducting consumption (1.8 M€), gross margin stands at 2.4 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 281 k€, representing 6.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -73 k€ (-1.7% of revenue), which will impact equity.

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

4 200 347 €

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

2 381 453 €

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

281 109 €

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

2 369 €

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

-72 811 €

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

6.7%

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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 1%. 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 83%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.963%

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

82.589%

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

4.058%

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

0.168

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

31.1%

Solvency indicators evolution
FLEURS ET PLANTES D AUVERGNE

Sector positioning

Debt ratio
0.96 2024
2021
2023
2024
Q1: 5.54
Med: 26.39
Q3: 119.63
Excellent

In 2024, the debt ratio of FLEURS ET PLANTES D AUVERGNE (0.96) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
82.59% 2024
2021
2023
2024
Q1: 11.86%
Med: 42.55%
Q3: 65.13%
Excellent +12 pts over 3 years

In 2024, the financial autonomy of FLEURS ET PLANTES D AUVERGNE (82.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.17 years 2024
2023
2024
Q1: -0.2 years
Med: 0.03 years
Q3: 3.29 years
Average +19 pts over 2 years

In 2024, the repayment capacity of FLEURS ET PLANTES D AUVERGNE (0.17) 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 534.22. 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 4.0x. 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

534.217

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

4.042

Liquidity indicators evolution
FLEURS ET PLANTES D AUVERGNE

Sector positioning

Liquidity ratio
534.22 2024
2021
2023
2024
Q1: 142.22
Med: 268.97
Q3: 427.74
Excellent +17 pts over 3 years

In 2024, the liquidity ratio of FLEURS ET PLANTES D AUVERGNE (534.22) 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
4.04x 2024
2023
2024
Q1: 0.0x
Med: 0.75x
Q3: 7.04x
Good

In 2024, the interest coverage of FLEURS ET PLANTES D AUVERGNE (4.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 81 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 72 days of revenue, i.e. 836 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

836 163 €

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

0 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

21 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

81 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

72 j

WCR and payment terms evolution
FLEURS ET PLANTES D AUVERGNE

Positioning of FLEURS ET PLANTES D AUVERGNE in its sector

Comparison with sector Autres cultures non permanentes

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of FLEURS ET PLANTES D AUVERGNE is estimated at 1 240 109 € (range 418 143€ - 1 972 370€). With an EBITDA of 281 109€, 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
418k€ 1240k€ 1972k€
1 240 109 € Range: 418 143€ - 1 972 370€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
281 109 € × 3.3x
Estimation 940 269 €
311 022€ - 1 402 934€
Revenue Multiple 30%
4 200 347 € × 0.41x
Estimation 1 739 843 €
596 678€ - 2 921 431€
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 (Autres cultures non permanentes)

Compare FLEURS ET PLANTES D AUVERGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres cultures non permanentes

Frequently asked questions about FLEURS ET PLANTES D AUVERGNE

What is the revenue of FLEURS ET PLANTES D AUVERGNE ?

The revenue of FLEURS ET PLANTES D AUVERGNE in 2024 is 4.2 M€.

Is FLEURS ET PLANTES D AUVERGNE profitable?

FLEURS ET PLANTES D AUVERGNE recorded a net loss in 2024.

Where is the headquarters of FLEURS ET PLANTES D AUVERGNE ?

The headquarters of FLEURS ET PLANTES D AUVERGNE is located in MONTPENSIER (63260), in the department Puy-de-Dome.

Where to find the tax return of FLEURS ET PLANTES D AUVERGNE ?

The tax return of FLEURS ET PLANTES D AUVERGNE 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 FLEURS ET PLANTES D AUVERGNE operate?

FLEURS ET PLANTES D AUVERGNE operates in the sector Autres cultures non permanentes (NAF code 01.19Z). See the 'Sector positioning' section above to compare the company with its competitors.