Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

GARDEN : revenue, balance sheet and financial ratios

GARDEN is a French company founded 19 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in GUERANDE (44350), this company of category PME shows in 2016 a revenue of 1.2 M€. 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 - GARDEN (SIREN 494930969)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 1 214 076 €
Net income -197 997 € -102 336 € 9 903 € 319 738 € -147 315 € 79 801 € 70 647 € 33 424 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 140 247 €
Net margin N/C N/C N/C N/C N/C N/C N/C 2.8%

Revenue and income statement

In 2024, GARDEN records a net loss of 198 k€. This deficit will reduce equity on the balance sheet.

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

-197 997 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 79%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

79.186%

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

47.202%

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

41.0%

Solvency indicators evolution
GARDEN

Sector positioning

Debt ratio
79.19 2024
2022
2023
2024
Q1: 0.0
Med: 15.92
Q3: 90.38
Average

In 2024, the debt ratio of GARDEN (79.19) 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
47.2% 2024
2022
2023
2024
Q1: 0.15%
Med: 23.15%
Q3: 52.92%
Good +6 pts over 3 years

In 2024, the financial autonomy of GARDEN (47.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 332.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

332.523

Liquidity indicators evolution
GARDEN

Sector positioning

Liquidity ratio
332.52 2024
2022
2023
2024
Q1: 89.72
Med: 169.23
Q3: 360.87
Good +6 pts over 3 years

In 2024, the liquidity ratio of GARDEN (332.52) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 j

WCR and payment terms evolution
GARDEN

Positioning of GARDEN in its sector

Comparison with sector Autres activités récréatives et de loisirs

Similar companies (Autres activités récréatives et de loisirs)

Compare GARDEN with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about GARDEN

What is the revenue of GARDEN ?

The revenue of GARDEN in 2016 is 1.2 M€.

Is GARDEN profitable?

GARDEN recorded a net loss in 2024.

Where is the headquarters of GARDEN ?

The headquarters of GARDEN is located in GUERANDE (44350), in the department Loire-Atlantique.

Where to find the tax return of GARDEN ?

The tax return of GARDEN 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 GARDEN operate?

GARDEN operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.