JAULIN PAYSAGES SUD LOIRE : revenue, balance sheet and financial ratios

JAULIN PAYSAGES SUD LOIRE is a French company founded 39 years ago, specialized in the sector Services d'aménagement paysager . Based in LE LOROUX-BOTTEREAU (44430), this company of category PME shows in 2018 a revenue of 2.8 M€. 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 - JAULIN PAYSAGES SUD LOIRE (SIREN 338901069)
Indicator 2018 2017 2016
Revenue 2 847 975 € 2 761 827 € 2 828 101 €
Net income 140 448 € -26 770 € -358 165 €
EBITDA 174 676 € -44 687 € -490 197 €
Net margin 4.9% -1.0% -12.7%

Revenue and income statement

In 2018, JAULIN PAYSAGES SUD LOIRE achieves revenue of 2.8 M€. Revenue is growing positively over 3 years (CAGR: +0.4%). Vs 2017: +3%. After deducting consumption (785 k€), gross margin stands at 2.1 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 175 k€, representing 6.1% 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 140 k€, i.e. 4.9% 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

2 847 975 €

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

2 062 604 €

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

174 676 €

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

140 826 €

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

140 448 €

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

6.1%

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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 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

83.121%

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

5.961%

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

5.351%

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

0.063

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

12.4%

Solvency indicators evolution
JAULIN PAYSAGES SUD LOIRE

Sector positioning

Debt ratio
83.12 2018
2016
2017
2018
Q1: 2.94
Med: 28.27
Q3: 87.74
Average +48 pts over 3 years

In 2018, the debt ratio of JAULIN PAYSAGES SUD LOIRE (83.12) 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
5.96% 2018
2016
2017
2018
Q1: 14.19%
Med: 35.41%
Q3: 54.77%
Watch

In 2018, the financial autonomy of JAULIN PAYSAGES SUD LOIRE (6.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.06 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.48 years
Q3: 1.66 years
Good

In 2018, the repayment capacity of JAULIN PAYSAGES SUD LOIRE (0.06) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 100.88. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

100.884

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

0.104

Liquidity indicators evolution
JAULIN PAYSAGES SUD LOIRE

Sector positioning

Liquidity ratio
100.88 2018
2016
2017
2018
Q1: 123.16
Med: 180.29
Q3: 284.21
Watch

In 2018, the liquidity ratio of JAULIN PAYSAGES SUD LOIRE (100.88) 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
0.1x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.6x
Q3: 2.89x
Average

In 2018, the interest coverage of JAULIN PAYSAGES SUD LOIRE (0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 87 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 132 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. Overall, WCR represents 91 days of revenue, i.e. 718 k€ to permanently finance.

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

718 345 €

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

87 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

132 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

91 j

WCR and payment terms evolution
JAULIN PAYSAGES SUD LOIRE

Positioning of JAULIN PAYSAGES SUD LOIRE 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 JAULIN PAYSAGES SUD LOIRE is estimated at 633 931 € (range 260 119€ - 1 072 848€). With an EBITDA of 174 676€, 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
260k€ 633k€ 1072k€
633 931 € Range: 260 119€ - 1 072 848€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
174 676 € × 2.8x
Estimation 484 493 €
157 102€ - 887 264€
Revenue Multiple 30%
2 847 975 € × 0.35x
Estimation 1 003 525 €
515 419€ - 1 424 166€
Net Income Multiple 20%
140 448 € × 3.2x
Estimation 453 137 €
134 716€ - 1 009 836€

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 JAULIN PAYSAGES SUD LOIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about JAULIN PAYSAGES SUD LOIRE

What is the revenue of JAULIN PAYSAGES SUD LOIRE ?

The revenue of JAULIN PAYSAGES SUD LOIRE in 2018 is 2.8 M€.

Is JAULIN PAYSAGES SUD LOIRE profitable?

Yes, JAULIN PAYSAGES SUD LOIRE generated a net profit of 140 k€ in 2018.

Where is the headquarters of JAULIN PAYSAGES SUD LOIRE ?

The headquarters of JAULIN PAYSAGES SUD LOIRE is located in LE LOROUX-BOTTEREAU (44430), in the department Loire-Atlantique.

Where to find the tax return of JAULIN PAYSAGES SUD LOIRE ?

The tax return of JAULIN PAYSAGES SUD LOIRE 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 JAULIN PAYSAGES SUD LOIRE operate?

JAULIN PAYSAGES SUD LOIRE 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.