SIREN : 832279632
L'ARBRE ET LA CIME is a French company founded 8 years ago, specialized in the sector Services d'aménagement paysager . Based in MONTPELLIER (34070), this company of category PME shows in 2021 a revenue of 228 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|
| Revenue | 228 154 € | 188 580 € | 175 473 € | 260 604 € |
| Net income | 1 105 € | 10 909 € | 13 311 € | 69 663 € |
| EBITDA | 13 043 € | 27 908 € | 29 317 € | 95 438 € |
| Net margin | 0.5% | 5.8% | 7.6% | 26.7% |
In 2021, L'ARBRE ET LA CIME achieves revenue of 228 k€. Activity remains stable over the period (CAGR: -4.3%). Vs 2020, growth of +21% (189 k€ -> 228 k€). After deducting consumption (780 €), gross margin stands at 227 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 13 k€, representing 5.7% of revenue. Warning negative scissor effect: despite revenue change (+21%), EBITDA varies by -53%, reducing margin by 9.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.
228 154 €
227 374 €
13 043 €
4 179 €
1 105 €
5.7%
The debt ratio (= Financial debt / Equity x 100) stands at 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
40.35%
61.989%
5.237%
3.211
63.5%
In 2021, the debt ratio of L'ARBRE ET LA CIME (40.35) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of L'ARBRE ET LA CIME (62.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2021, the repayment capacity of L'ARBRE ET LA CIME (3.21) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 606.07. 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 2.2x. Financial charges are adequately covered by operations.
606.074
2.239
In 2021, the liquidity ratio of L'ARBRE ET LA CIME (606.07) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2021, the interest coverage of L'ARBRE ET LA CIME (2.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The company must finance 14 days of gap between collections and payments. Overall, WCR represents 20 days of revenue, i.e. 12 k€ to permanently finance. Over 2018-2021, WCR increased by +269%, requiring additional financing.
12 494 €
26 j
12 j
0 j
20 j
Based on 125 transactions of similar company sales (all years), the value of L'ARBRE ET LA CIME is estimated at 42 919 € (range 18 464€ - 68 942€). With an EBITDA of 13 043€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare L'ARBRE ET LA CIME with other companies in the same sector:
Voir toutes les statistiques du secteur Services d'aménagement paysager
The revenue of L'ARBRE ET LA CIME in 2021 is 228 k€.
Yes, L'ARBRE ET LA CIME generated a net profit of 1 k€ in 2021.
The headquarters of L'ARBRE ET LA CIME is located in MONTPELLIER (34070), in the department Herault.
The tax return of L'ARBRE ET LA CIME 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).
L'ARBRE ET LA CIME 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.