GROUPE JARDINERIES BOUCHER : revenue, balance sheet and financial ratios

GROUPE JARDINERIES BOUCHER is a French company founded 17 years ago, specialized in the sector Activités des sociétés holding. Based in GAUVILLE-LA-CAMPAGNE (27930), this company of category PME shows in 2025 a revenue of 42 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 - GROUPE JARDINERIES BOUCHER (SIREN 509306973)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue 41 689 € 58 000 € 268 000 € 268 000 € 300 000 € 60 000 € 62 000 € 61 844 €
Net income -153 742 € 55 980 € 304 802 € 304 802 € 219 586 € 45 800 € 171 814 € 278 398 €
EBITDA 10 633 € 8 892 € 28 768 € 28 768 € -96 968 € -202 087 € 10 845 € 52 315 €
Net margin -368.8% 96.5% 113.7% 113.7% 73.2% 76.3% 277.1% 450.2%

Revenue and income statement

In 2025, GROUPE JARDINERIES BOUCHER achieves revenue of 42 k€. Revenue is declining over the period 2018-2025 (CAGR: -5.5%). Significant drop of -28% vs 2024. After deducting consumption (0 €), gross margin stands at 42 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 25.5% of revenue. Positive scissor effect: EBITDA margin improves by +10.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -154 k€ (-368.8% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

41 689 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

41 689 €

EBITDA (2025) ?
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

10 633 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 744 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-153 742 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

25.5%

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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 6%. 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 93%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.127%

Financial autonomy (2025) ?
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

92.738%

Cash flow / Revenue (2025) ?
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

-122.015%

Repayment capacity (2025) ?
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

-1.585

Asset age ratio (2025) ?
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

26.0%

Solvency indicators evolution
GROUPE JARDINERIES BOUCHER

Sector positioning

Debt ratio
6.13 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Good -15 pts over 3 years

In 2025, the debt ratio of GROUPE JARDINERIES BOUCHER (6.13) 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
92.74% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Good +16 pts over 3 years

In 2025, the financial autonomy of GROUPE JARDINERIES BOUCHER (92.7%) 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
-1.58 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Excellent -39 pts over 3 years

In 2025, the repayment capacity of GROUPE JARDINERIES BOUCHER (-1.58) 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 2119.41. 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 932.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

2119.407

Interest coverage (2025) ?
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

931.957

Liquidity indicators evolution
GROUPE JARDINERIES BOUCHER

Sector positioning

Liquidity ratio
2119.41 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Good +9 pts over 3 years

In 2025, the liquidity ratio of GROUPE JARDINERIES BOUCHER (2119.41) 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
931.96x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Excellent

In 2025, the interest coverage of GROUPE JARDINERIES BOUCHER (932.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 130 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The gap of 101 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 3094 days of revenue, i.e. 358 k€ to permanently finance.

Operating WCR (2025) ?
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

358 284 €

Customer credit (2025) ?
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

130 j

Supplier credit (2025) ?
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

29 j

Inventory turnover (2025) ?
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 (2025) ?
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

3094 j

WCR and payment terms evolution
GROUPE JARDINERIES BOUCHER

Positioning of GROUPE JARDINERIES BOUCHER in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 20 416€ to 52 203€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
20k€ 31k€ 52k€
31 924 € Range: 20 416€ - 52 203€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 des sociétés holding)

Compare GROUPE JARDINERIES BOUCHER with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about GROUPE JARDINERIES BOUCHER

What is the revenue of GROUPE JARDINERIES BOUCHER ?

The revenue of GROUPE JARDINERIES BOUCHER in 2025 is 42 k€.

Is GROUPE JARDINERIES BOUCHER profitable?

GROUPE JARDINERIES BOUCHER recorded a net loss in 2025.

Where is the headquarters of GROUPE JARDINERIES BOUCHER ?

The headquarters of GROUPE JARDINERIES BOUCHER is located in GAUVILLE-LA-CAMPAGNE (27930), in the department Eure.

Where to find the tax return of GROUPE JARDINERIES BOUCHER ?

The tax return of GROUPE JARDINERIES BOUCHER 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 GROUPE JARDINERIES BOUCHER operate?

GROUPE JARDINERIES BOUCHER operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.