LE GRAND JARDIN : revenue, balance sheet and financial ratios

LE GRAND JARDIN is a French company founded 28 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in NOTRE-DAME-DE-MONTS (85690), this company of category PME shows in 2020 a revenue of 591 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 - LE GRAND JARDIN (SIREN 414273094)
Indicator 2020 2019 2018
Revenue 590 727 € 565 323 € 527 770 €
Net income 135 849 € 93 649 € 116 291 €
EBITDA 170 822 € 152 991 € 175 649 €
Net margin 23.0% 16.6% 22.0%

Revenue and income statement

In 2020, LE GRAND JARDIN achieves revenue of 591 k€. Over the period 2018-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Vs 2019: +4%. After deducting consumption (50 k€), gross margin stands at 540 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 171 k€, representing 28.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 136 k€, i.e. 23.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

590 727 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

540 457 €

EBITDA (2020) ?
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

170 822 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

139 915 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

135 849 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

28.0%

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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 106%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.2% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

106.348%

Financial autonomy (2020) ?
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

37.437%

Cash flow / Revenue (2020) ?
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

21.204%

Repayment capacity (2020) ?
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

1.336

Asset age ratio (2020) ?
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

17.3%

Solvency indicators evolution
LE GRAND JARDIN

Sector positioning

Debt ratio
106.35 2020
2018
2019
2020
Q1: 15.31
Med: 74.63
Q3: 226.65
Average +15 pts over 3 years

In 2020, the debt ratio of LE GRAND JARDIN (106.35) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
37.44% 2020
2018
2019
2020
Q1: 14.57%
Med: 36.53%
Q3: 59.84%
Good -17 pts over 3 years

In 2020, the financial autonomy of LE GRAND JARDIN (37.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.34 years 2020
2018
2019
2020
Q1: 0.01 years
Med: 2.53 years
Q3: 7.41 years
Good +8 pts over 3 years

In 2020, the repayment capacity of LE GRAND JARDIN (1.34) 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 257.60. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2020) ?
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

257.599

Interest coverage (2020) ?
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

0.449

Liquidity indicators evolution
LE GRAND JARDIN

Sector positioning

Liquidity ratio
257.6 2020
2018
2019
2020
Q1: 86.65
Med: 197.11
Q3: 385.39
Good

In 2020, the liquidity ratio of LE GRAND JARDIN (257.60) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.45x 2020
2018
2019
2020
Q1: 0.0x
Med: 2.34x
Q3: 9.35x
Average

In 2020, the interest coverage of LE GRAND JARDIN (0.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 31 days of revenue, i.e. 51 k€ to permanently finance. Over 2018-2020, WCR increased by +122%, requiring additional financing.

Operating WCR (2020) ?
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

50 879 €

Customer credit (2020) ?
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

0 j

Supplier credit (2020) ?
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

26 j

Inventory turnover (2020) ?
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

13 j

WCR in days of revenue (2020) ?
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

31 j

WCR and payment terms evolution
LE GRAND JARDIN

Positioning of LE GRAND JARDIN in its sector

Comparison with sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Valuation estimate

Based on 153 transactions of similar company sales (all years), the value of LE GRAND JARDIN is estimated at 1 090 704 € (range 556 702€ - 1 753 134€). With an EBITDA of 170 822€, the sector multiple of 7.1x is applied. The price/revenue ratio is 1.61x (premium 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 2020
153 transactions
556k€ 1090k€ 1753k€
1 090 704 € Range: 556 702€ - 1 753 134€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
170 822 € × 7.1x
Estimation 1 220 642 €
629 379€ - 1 806 178€
Revenue Multiple 30%
590 727 € × 1.61x
Estimation 953 433 €
613 822€ - 1 290 010€
Net Income Multiple 20%
135 849 € × 7.2x
Estimation 971 767 €
289 334€ - 2 315 214€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 153 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 (Terrains de camping et parcs pour caravanes ou véhicules de loisirs)

Compare LE GRAND JARDIN with other companies in the same sector:

Voir toutes les statistiques du secteur Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Frequently asked questions about LE GRAND JARDIN

What is the revenue of LE GRAND JARDIN ?

The revenue of LE GRAND JARDIN in 2020 is 591 k€.

Is LE GRAND JARDIN profitable?

Yes, LE GRAND JARDIN generated a net profit of 136 k€ in 2020.

Where is the headquarters of LE GRAND JARDIN ?

The headquarters of LE GRAND JARDIN is located in NOTRE-DAME-DE-MONTS (85690), in the department Vendee.

Where to find the tax return of LE GRAND JARDIN ?

The tax return of LE GRAND JARDIN 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 LE GRAND JARDIN operate?

LE GRAND JARDIN operates in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs (NAF code 55.30Z). See the 'Sector positioning' section above to compare the company with its competitors.