Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1986-04-01 (40 years)Status: ActiveBusiness sector: Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)Location: LE CHEYLARD (07160), Ardeche
JARDI BRICO : revenue, balance sheet and financial ratios
JARDI BRICO is a French company
founded 40 years ago,
specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus).
Based in LE CHEYLARD (07160),
this company of category PME
shows in 2025 a revenue of 1.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, JARDI BRICO achieves revenue of 1.8 M€. Revenue is growing positively over 9 years (CAGR: +2.5%). Vs 2024, growth of +23% (1.5 M€ -> 1.8 M€). After deducting consumption (1.2 M€), gross margin stands at 614 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -50 k€, representing -2.7% of revenue. Warning negative scissor effect: despite revenue change (+23%), EBITDA varies by -146%, reducing margin by 10.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 842 593 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
613 521 €
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
-50 061 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
5 270 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
12 450 €
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
-2.7%
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.
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
83.183%
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
28.054%
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
-2.204%
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
-7.641
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2019
2020
2021
2022
2023
2024
2025
Debt ratio
44.151
49.427
58.1
52.817
63.465
149.973
85.546
47.921
83.183
Financial autonomy
46.111
44.39
41.744
46.904
45.471
25.503
33.653
42.425
28.054
Repayment capacity
0.0
1.026
-7.364
1.716
4.162
3.287
3.967
2.163
-7.641
Cash flow / Revenue
4.768%
5.15%
-2.063%
10.092%
5.038%
6.632%
3.837%
5.301%
-2.204%
Sector positioning
Debt ratio
83.182025
2023
2024
2025
Q1: 3.0
Med: 25.33
Q3: 83.18
Average
In 2025, the debt ratio of JARDI BRICO (83.18) 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
28.05%2025
2023
2024
2025
Q1: 24.96%
Med: 47.12%
Q3: 67.03%
Average
In 2025, the financial autonomy of JARDI BRICO (28.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
-7.64 years2025
2023
2024
2025
Q1: -0.99 years
Med: 0.49 years
Q3: 4.73 years
Excellent-49 pts over 3 years
In 2025, the repayment capacity of JARDI BRICO (-7.64) 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 123.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
123.966
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
-11.196
Liquidity indicators evolution JARDI BRICO
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
144.216
179.328
258.142
324.139
366.545
254.154
251.598
251.307
123.966
Interest coverage
4.967
6.915
-10.595
2.713
1.065
3.792
7.934
3.571
-11.196
Sector positioning
Liquidity ratio
123.972025
2023
2024
2025
Q1: 174.54
Med: 245.84
Q3: 364.57
Watch-25 pts over 3 years
In 2025, the liquidity ratio of JARDI BRICO (123.97) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
-11.2x2025
2023
2024
2025
Q1: -0.09x
Med: 3.3x
Q3: 18.47x
Watch-46 pts over 3 years
In 2025, the interest coverage of JARDI BRICO (-11.2x) 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 129 days. Excellent situation: suppliers finance 119 days of the operating cycle (retail model). Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 126 days of revenue, i.e. 645 k€ to permanently finance. Over 2016-2025, WCR increased by +21%, requiring additional financing.
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
644 889 €
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
10 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
129 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
87 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
126 j
WCR and payment terms evolution JARDI BRICO
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2019
2020
2021
2022
2023
2024
2025
Operating WCR
532 784 €
711 191 €
738 474 €
696 825 €
837 039 €
526 536 €
504 418 €
484 436 €
644 889 €
Inventory turnover (days)
112
125
97
89
89
103
103
117
87
Customer payment term (days)
9
6
9
8
6
5
4
5
10
Supplier payment term (days)
55
74
64
72
59
69
68
73
129
Positioning of JARDI BRICO in its sector
Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions).
This range of 137 601€ to 308 524€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
137k€171k€308k€
171 700 €Range: 137 601€ - 308 524€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 28 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 (Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))
Compare JARDI BRICO with other companies in the same sector:
Yes, JARDI BRICO generated a net profit of 12 k€ in 2025.
Where is the headquarters of JARDI BRICO ?
The headquarters of JARDI BRICO is located in LE CHEYLARD (07160), in the department Ardeche.
Where to find the tax return of JARDI BRICO ?
The tax return of JARDI BRICO 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 JARDI BRICO operate?
JARDI BRICO operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart