GIARDINI PERE ET FILS : revenue, balance sheet and financial ratios

GIARDINI PERE ET FILS is a French company founded 61 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in BEDOIN (84410), this company of category PME shows in 2022 a revenue of 943 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - GIARDINI PERE ET FILS (SIREN 706620267)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 942 859 € N/C N/C N/C 726 372 € 635 392 € 759 420 €
Net income -41 269 € -11 614 € -9 942 € -1 445 € -14 443 € -39 249 € 40 564 €
EBITDA -27 588 € N/C N/C N/C 4 130 € -6 976 € 90 369 €
Net margin -4.4% N/C N/C N/C -2.0% -6.2% 5.3%

Revenue and income statement

In 2022, GIARDINI PERE ET FILS achieves revenue of 943 k€. Revenue is growing positively over 7 years (CAGR: +3.7%). After deducting consumption (319 k€), gross margin stands at 624 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -28 k€, representing -2.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -41 k€ (-4.4% of revenue), which will impact equity.

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

942 859 €

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

623 765 €

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

-27 588 €

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

-40 431 €

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

-41 269 €

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

-2.9%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

40.424%

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

50.521%

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

-3.45%

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

-2.433

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

18.3%

Solvency indicators evolution
GIARDINI PERE ET FILS

Sector positioning

Debt ratio
40.42 2022
2020
2021
2022
Q1: 8.94
Med: 40.44
Q3: 111.6
Good -6 pts over 3 years

In 2022, the debt ratio of GIARDINI PERE ET FILS (40.42) 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
50.52% 2022
2020
2021
2022
Q1: 19.3%
Med: 36.62%
Q3: 54.23%
Good

In 2022, the financial autonomy of GIARDINI PERE ET FILS (50.5%) 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
-2.43 years 2022
2022
Q1: 0.0 years
Med: 0.85 years
Q3: 2.66 years
Excellent

In 2022, the repayment capacity of GIARDINI PERE ET FILS (-2.43) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 197.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

197.349

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

-3.636

Liquidity indicators evolution
GIARDINI PERE ET FILS

Sector positioning

Liquidity ratio
197.35 2022
2020
2021
2022
Q1: 140.75
Med: 198.01
Q3: 288.13
Average -25 pts over 3 years

In 2022, the liquidity ratio of GIARDINI PERE ET FILS (197.35) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-3.64x 2022
2022
Q1: 0.0x
Med: 0.87x
Q3: 3.24x
Watch

In 2022, the interest coverage of GIARDINI PERE ET FILS (-3.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 91 k€ to permanently finance.

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

91 146 €

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

33 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

32 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

11 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

35 j

WCR and payment terms evolution
GIARDINI PERE ET FILS

Positioning of GIARDINI PERE ET FILS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of GIARDINI PERE ET FILS is estimated at 211 720 € (range 113 880€ - 458 476€). The price/revenue ratio is 0.22x (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 2022
120 transactions
113k€ 211k€ 458k€
211 720 € Range: 113 880€ - 458 476€
NAF 5 all-time

Valuation method used

Revenue Multiple
942 859 € × 0.22x = 211 720 €
Range: 113 881€ - 458 476€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare GIARDINI PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about GIARDINI PERE ET FILS

What is the revenue of GIARDINI PERE ET FILS ?

The revenue of GIARDINI PERE ET FILS in 2022 is 943 k€.

Is GIARDINI PERE ET FILS profitable?

GIARDINI PERE ET FILS recorded a net loss in 2022.

Where is the headquarters of GIARDINI PERE ET FILS ?

The headquarters of GIARDINI PERE ET FILS is located in BEDOIN (84410), in the department Vaucluse.

Where to find the tax return of GIARDINI PERE ET FILS ?

The tax return of GIARDINI PERE ET FILS 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 GIARDINI PERE ET FILS operate?

GIARDINI PERE ET FILS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.