GENDRE ET FILS PAYSAGE : revenue, balance sheet and financial ratios

GENDRE ET FILS PAYSAGE is a French company founded 25 years ago, specialized in the sector Activités de soutien aux cultures. Based in SAINT-PALAIS-DU-NE (16300), this company of category PME shows in 2022 a revenue of 389 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 - GENDRE ET FILS PAYSAGE (SIREN 434386017)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 388 766 € 328 798 € 268 365 € 270 446 € 79 596 € 191 034 €
Net income 61 155 € 98 876 € 55 745 € 59 808 € 20 305 € 29 661 €
EBITDA 93 241 € 99 939 € 56 861 € 79 605 € 25 784 € 51 419 €
Net margin 15.7% 30.1% 20.8% 22.1% 25.5% 15.5%

Revenue and income statement

In 2022, GENDRE ET FILS PAYSAGE achieves revenue of 389 k€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +15.3%. Vs 2021, growth of +18% (329 k€ -> 389 k€). After deducting consumption (129 k€), gross margin stands at 260 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 93 k€, representing 24.0% of revenue. Warning negative scissor effect: despite revenue change (+18%), EBITDA varies by -7%, reducing margin by 6.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 61 k€, i.e. 15.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

388 766 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

260 253 €

EBITDA (2022) ?
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

93 241 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

66 591 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

61 155 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

24.0%

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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 125%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.5% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

124.787%

Financial autonomy (2022) ?
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

34.03%

Cash flow / Revenue (2022) ?
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

23.504%

Repayment capacity (2022) ?
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

0.968

Asset age ratio (2022) ?
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

25.8%

Solvency indicators evolution
GENDRE ET FILS PAYSAGE

Sector positioning

Debt ratio
124.79 2022
2020
2021
2022
Q1: 26.89
Med: 143.31
Q3: 451.03
Good

In 2022, the debt ratio of GENDRE ET FILS PAYSAGE (124.79) 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
34.03% 2022
2020
2021
2022
Q1: 10.21%
Med: 28.56%
Q3: 53.33%
Good

In 2022, the financial autonomy of GENDRE ET FILS PAYSAGE (34.0%) 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
0.97 years 2022
2020
2021
2022
Q1: 0.04 years
Med: 2.31 years
Q3: 4.9 years
Good

In 2022, the repayment capacity of GENDRE ET FILS PAYSAGE (0.97) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 274.79. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

274.79

Interest coverage (2022) ?
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

0.46

Liquidity indicators evolution
GENDRE ET FILS PAYSAGE

Sector positioning

Liquidity ratio
274.79 2022
2020
2021
2022
Q1: 106.24
Med: 186.86
Q3: 340.05
Good +14 pts over 3 years

In 2022, the liquidity ratio of GENDRE ET FILS PAYSAGE (274.79) 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
0.46x 2022
2020
2021
2022
Q1: 0.0x
Med: 2.14x
Q3: 5.28x
Average

In 2022, the interest coverage of GENDRE ET FILS PAYSAGE (0.5x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 21 days of revenue, i.e. 22 k€ to permanently finance. Over 2017-2022, WCR increased by +641%, requiring additional financing.

Operating WCR (2022) ?
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

22 370 €

Customer credit (2022) ?
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

43 j

Supplier credit (2022) ?
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

38 j

Inventory turnover (2022) ?
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

2 j

WCR in days of revenue (2022) ?
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

21 j

WCR and payment terms evolution
GENDRE ET FILS PAYSAGE

Positioning of GENDRE ET FILS PAYSAGE in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of GENDRE ET FILS PAYSAGE is estimated at 191 990 € (range 71 189€ - 342 291€). With an EBITDA of 93 241€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
50 tx
71k€ 191k€ 342k€
191 990 € Range: 71 189€ - 342 291€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
93 241 € × 2.7x
Estimation 255 210 €
94 992€ - 399 490€
Revenue Multiple 30%
388 766 € × 0.37x
Estimation 142 642 €
46 071€ - 263 542€
Net Income Multiple 20%
61 155 € × 1.8x
Estimation 107 963 €
49 359€ - 317 419€
How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)

Compare GENDRE ET FILS PAYSAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de soutien aux cultures

Frequently asked questions about GENDRE ET FILS PAYSAGE

What is the revenue of GENDRE ET FILS PAYSAGE ?

The revenue of GENDRE ET FILS PAYSAGE in 2022 is 389 k€.

Is GENDRE ET FILS PAYSAGE profitable?

Yes, GENDRE ET FILS PAYSAGE generated a net profit of 61 k€ in 2022.

Where is the headquarters of GENDRE ET FILS PAYSAGE ?

The headquarters of GENDRE ET FILS PAYSAGE is located in SAINT-PALAIS-DU-NE (16300), in the department Charente.

Where to find the tax return of GENDRE ET FILS PAYSAGE ?

The tax return of GENDRE ET FILS PAYSAGE 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 GENDRE ET FILS PAYSAGE operate?

GENDRE ET FILS PAYSAGE operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.