LE JARDIN DE CANDIDE : revenue, balance sheet and financial ratios

LE JARDIN DE CANDIDE is a French company founded 17 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BARATIER (05200), this company of category PME shows in 2022 a revenue of 625 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LE JARDIN DE CANDIDE (SIREN 509225512)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 625 263 € 625 540 € 600 € 602 682 € 524 223 € 506 259 € 461 132 €
Net income -6 919 € 97 212 € -19 737 € 19 183 € 3 816 € 33 098 € 17 256 €
EBITDA 121 056 € 224 703 € -4 757 € 105 541 € 78 461 € 113 067 € 106 835 €
Net margin -1.1% 15.5% -3289.5% 3.2% 0.7% 6.5% 3.7%

Revenue and income statement

In 2022, LE JARDIN DE CANDIDE achieves revenue of 625 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Slight decline of -0% vs 2021. After deducting consumption (24 k€), gross margin stands at 602 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 121 k€, representing 19.4% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -46%, reducing margin by 16.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -7 k€ (-1.1% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

625 263 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

601 577 €

EBITDA (2022) ?
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

121 056 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 299 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-6 919 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.3%

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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 229%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 17.0% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

229.395%

Financial autonomy (2022) ?
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

29.183%

Cash flow / Revenue (2022) ?
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

16.965%

Repayment capacity (2022) ?
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

9.65

Asset age ratio (2022) ?
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

57.3%

Solvency indicators evolution
LE JARDIN DE CANDIDE

Sector positioning

Debt ratio
229.4 2022
2020
2021
2022
Q1: -74.21
Med: 11.43
Q3: 181.09
Average +45 pts over 3 years

In 2022, the debt ratio of LE JARDIN DE CANDIDE (229.40) 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
29.18% 2022
2020
2021
2022
Q1: 1.96%
Med: 38.51%
Q3: 82.88%
Average -31 pts over 3 years

In 2022, the financial autonomy of LE JARDIN DE CANDIDE (29.2%) 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
9.65 years 2022
2020
2021
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.41 years
Average +47 pts over 3 years

In 2022, the repayment capacity of LE JARDIN DE CANDIDE (9.65) 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 255.08. 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 12.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

255.08

Interest coverage (2022) ?
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

12.07

Liquidity indicators evolution
LE JARDIN DE CANDIDE

Sector positioning

Liquidity ratio
255.08 2022
2020
2021
2022
Q1: 88.15
Med: 270.18
Q3: 1095.13
Average -16 pts over 3 years

In 2022, the liquidity ratio of LE JARDIN DE CANDIDE (255.08) 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
12.07x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Good +47 pts over 3 years

In 2022, the interest coverage of LE JARDIN DE CANDIDE (12.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Overall, WCR represents 28 days of revenue, i.e. 49 k€ to permanently finance. Over 2016-2022, WCR increased by +146%, requiring additional financing.

Operating WCR (2022) ?
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

49 415 €

Customer credit (2022) ?
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

8 j

Supplier credit (2022) ?
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

32 j

Inventory turnover (2022) ?
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

0 j

WCR in days of revenue (2022) ?
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

28 j

WCR and payment terms evolution
LE JARDIN DE CANDIDE

Positioning of LE JARDIN DE CANDIDE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of LE JARDIN DE CANDIDE is estimated at 405 749 € (range 172 949€ - 1 001 560€). With an EBITDA of 121 056€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.68x (in line with sector norms). 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 2022
241 transactions
172k€ 405k€ 1001k€
405 749 € Range: 172 949€ - 1 001 560€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
121 056 € × 3.3x
Estimation 395 908 €
162 118€ - 880 588€
Revenue Multiple 30%
625 263 € × 0.68x
Estimation 422 152 €
191 000€ - 1 203 181€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 (Location de terrains et d'autres biens immobiliers)

Compare LE JARDIN DE CANDIDE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LE JARDIN DE CANDIDE

What is the revenue of LE JARDIN DE CANDIDE ?

The revenue of LE JARDIN DE CANDIDE in 2022 is 625 k€.

Is LE JARDIN DE CANDIDE profitable?

LE JARDIN DE CANDIDE recorded a net loss in 2022.

Where is the headquarters of LE JARDIN DE CANDIDE ?

The headquarters of LE JARDIN DE CANDIDE is located in BARATIER (05200), in the department Hautes-Alpes.

Where to find the tax return of LE JARDIN DE CANDIDE ?

The tax return of LE JARDIN DE CANDIDE 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 JARDIN DE CANDIDE operate?

LE JARDIN DE CANDIDE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.