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JARDINS ET CLOTURES D'ARMOR : revenue, balance sheet and financial ratios

JARDINS ET CLOTURES D'ARMOR is a French company founded 26 years ago, specialized in the sector Services d'aménagement paysager . Based in LA TRINITE SURZUR (56190), this company of category PME shows in 2018 a revenue of 336 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 - JARDINS ET CLOTURES D'ARMOR (SIREN 424575652)
Indicator 2018
Revenue 336 450 €
Net income 32 820 €
EBITDA 37 144 €
Net margin 9.8%

Revenue and income statement

In 2018, JARDINS ET CLOTURES D'ARMOR achieves revenue of 336 k€. After deducting consumption (105 k€), gross margin stands at 232 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 11.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 9.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

336 450 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

231 908 €

EBITDA (2018) ?
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

37 144 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

34 959 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

32 820 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.0%

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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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.5% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

125.185%

Financial autonomy (2018) ?
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

18.421%

Cash flow / Revenue (2018) ?
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

10.499%

Repayment capacity (2018) ?
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

1.374

Asset age ratio (2018) ?
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

3.6%

Solvency indicators evolution
JARDINS ET CLOTURES D'ARMOR

Sector positioning

Debt ratio
125.19 2018
2018
Q1: 2.94
Med: 28.27
Q3: 87.74
Average

In 2018, the debt ratio of JARDINS ET CLOTURES D'ARMOR (125.19) 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
18.42% 2018
2018
Q1: 14.19%
Med: 35.41%
Q3: 54.77%
Average

In 2018, the financial autonomy of JARDINS ET CLOTURES D'ARMOR (18.4%) 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
1.37 years 2018
2018
Q1: 0.0 years
Med: 0.48 years
Q3: 1.66 years
Average

In 2018, the repayment capacity of JARDINS ET CLOTURES D'ARMOR (1.37) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 69.64. 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 5.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

69.637

Interest coverage (2018) ?
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

5.845

Liquidity indicators evolution
JARDINS ET CLOTURES D'ARMOR

Sector positioning

Liquidity ratio
69.64 2018
2018
Q1: 123.16
Med: 180.29
Q3: 284.21
Watch

In 2018, the liquidity ratio of JARDINS ET CLOTURES D'ARMOR (69.64) 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
5.84x 2018
2018
Q1: 0.0x
Med: 0.6x
Q3: 2.89x
Excellent

In 2018, the interest coverage of JARDINS ET CLOTURES D'ARMOR (5.8x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-41 days): operations structurally generate cash.

Operating WCR (2018) ?
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

-38 513 €

Customer credit (2018) ?
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

9 j

Supplier credit (2018) ?
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

54 j

Inventory turnover (2018) ?
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

21 j

WCR in days of revenue (2018) ?
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

-41 j

WCR and payment terms evolution
JARDINS ET CLOTURES D'ARMOR

Positioning of JARDINS ET CLOTURES D'ARMOR in its sector

Comparison with sector Services d'aménagement paysager

Valuation estimate

Based on 125 transactions of similar company sales (all years), the value of JARDINS ET CLOTURES D'ARMOR is estimated at 108 256 € (range 41 266€ - 192 005€). With an EBITDA of 37 144€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.35x (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 2018
125 transactions
41k€ 108k€ 192k€
108 256 € Range: 41 266€ - 192 005€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
37 144 € × 2.8x
Estimation 103 025 €
33 407€ - 188 672€
Revenue Multiple 30%
336 450 € × 0.35x
Estimation 118 553 €
60 890€ - 168 246€
Net Income Multiple 20%
32 820 € × 3.2x
Estimation 105 889 €
31 480€ - 235 979€
How is this estimate calculated?

This estimate is based on the analysis of 125 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 (Services d'aménagement paysager )

Compare JARDINS ET CLOTURES D'ARMOR with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about JARDINS ET CLOTURES D'ARMOR

What is the revenue of JARDINS ET CLOTURES D'ARMOR ?

The revenue of JARDINS ET CLOTURES D'ARMOR in 2018 is 336 k€.

Is JARDINS ET CLOTURES D'ARMOR profitable?

Yes, JARDINS ET CLOTURES D'ARMOR generated a net profit of 33 k€ in 2018.

Where is the headquarters of JARDINS ET CLOTURES D'ARMOR ?

The headquarters of JARDINS ET CLOTURES D'ARMOR is located in LA TRINITE SURZUR (56190), in the department Morbihan.

Where to find the tax return of JARDINS ET CLOTURES D'ARMOR ?

The tax return of JARDINS ET CLOTURES D'ARMOR 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 JARDINS ET CLOTURES D'ARMOR operate?

JARDINS ET CLOTURES D'ARMOR operates in the sector Services d'aménagement paysager (NAF code 81.30Z). See the 'Sector positioning' section above to compare the company with its competitors.