JARDINS ET PAYSAGES DU HAUT LIGNON : revenue, balance sheet and financial ratios

JARDINS ET PAYSAGES DU HAUT LIGNON is a French company founded 18 years ago, specialized in the sector Services d'aménagement paysager . Based in LE CHAMBON-SUR-LIGNON (43400), this company of category PME shows in 2024 a revenue of 594 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 PAYSAGES DU HAUT LIGNON (SIREN 502162928)
Indicator 2024 2023
Revenue 593 527 € 449 296 €
Net income 6 758 € -13 615 €
EBITDA 28 181 € -13 593 €
Net margin 1.1% -3.0%

Revenue and income statement

In 2024, JARDINS ET PAYSAGES DU HAUT LIGNON achieves revenue of 594 k€. Vs 2023, growth of +32% (449 k€ -> 594 k€). After deducting consumption (148 k€), gross margin stands at 446 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 4.7% of revenue. Positive scissor effect: EBITDA margin improves by +7.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

593 527 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

445 936 €

EBITDA (2024) ?
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

28 181 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 856 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 758 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.7%

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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

55.128%

Financial autonomy (2024) ?
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

16.98%

Cash flow / Revenue (2024) ?
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

3.225%

Repayment capacity (2024) ?
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

4.098

Asset age ratio (2024) ?
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

22.8%

Solvency indicators evolution
JARDINS ET PAYSAGES DU HAUT LIGNON

Sector positioning

Debt ratio
55.13 2024
2023
2024
Q1: 5.58
Med: 27.89
Q3: 74.75
Average -10 pts over 2 years

In 2024, the debt ratio of JARDINS ET PAYSAGES DU HA... (55.13) 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
16.98% 2024
2023
2024
Q1: 16.64%
Med: 35.66%
Q3: 54.44%
Average -12 pts over 2 years

In 2024, the financial autonomy of JARDINS ET PAYSAGES DU HA... (17.0%) 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
4.1 years 2024
2023
2024
Q1: 0.0 years
Med: 0.46 years
Q3: 1.7 years
Average +55 pts over 2 years

In 2024, the repayment capacity of JARDINS ET PAYSAGES DU HA... (4.10) 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 156.78. 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 6.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

156.783

Interest coverage (2024) ?
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

6.189

Liquidity indicators evolution
JARDINS ET PAYSAGES DU HAUT LIGNON

Sector positioning

Liquidity ratio
156.78 2024
2023
2024
Q1: 132.1
Med: 188.62
Q3: 299.59
Average +6 pts over 2 years

In 2024, the liquidity ratio of JARDINS ET PAYSAGES DU HA... (156.78) 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
6.19x 2024
2023
2024
Q1: 0.0x
Med: 0.69x
Q3: 3.72x
Excellent +50 pts over 2 years

In 2024, the interest coverage of JARDINS ET PAYSAGES DU HA... (6.2x) 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: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 106 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 90 days of revenue, i.e. 148 k€ to permanently finance.

Operating WCR (2024) ?
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

148 251 €

Customer credit (2024) ?
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

89 j

Supplier credit (2024) ?
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

106 j

Inventory turnover (2024) ?
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

17 j

WCR in days of revenue (2024) ?
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

90 j

WCR and payment terms evolution
JARDINS ET PAYSAGES DU HAUT LIGNON

Positioning of JARDINS ET PAYSAGES DU HAUT LIGNON 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 PAYSAGES DU HAUT LIGNON is estimated at 106 184 € (range 46 193€ - 170 330€). With an EBITDA of 28 181€, 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 2024
125 transactions
46k€ 106k€ 170k€
106 184 € Range: 46 193€ - 170 330€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
28 181 € × 2.8x
Estimation 78 165 €
25 346€ - 143 145€
Revenue Multiple 30%
593 527 € × 0.35x
Estimation 209 138 €
107 415€ - 296 801€
Net Income Multiple 20%
6 758 € × 3.2x
Estimation 21 804 €
6 482€ - 48 591€

Valuation evolution

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 PAYSAGES DU HAUT LIGNON with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about JARDINS ET PAYSAGES DU HAUT LIGNON

What is the revenue of JARDINS ET PAYSAGES DU HAUT LIGNON ?

The revenue of JARDINS ET PAYSAGES DU HAUT LIGNON in 2024 is 594 k€.

Is JARDINS ET PAYSAGES DU HAUT LIGNON profitable?

Yes, JARDINS ET PAYSAGES DU HAUT LIGNON generated a net profit of 7 k€ in 2024.

Where is the headquarters of JARDINS ET PAYSAGES DU HAUT LIGNON ?

The headquarters of JARDINS ET PAYSAGES DU HAUT LIGNON is located in LE CHAMBON-SUR-LIGNON (43400), in the department Haute-Loire.

Where to find the tax return of JARDINS ET PAYSAGES DU HAUT LIGNON ?

The tax return of JARDINS ET PAYSAGES DU HAUT LIGNON 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 PAYSAGES DU HAUT LIGNON operate?

JARDINS ET PAYSAGES DU HAUT LIGNON 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.