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

In 2019, LE JARDIN DE COLMERY achieves revenue of 44 k€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +45.1%. Vs 2018, growth of +191% (15 k€ -> 44 k€). After deducting consumption (0 €), gross margin stands at 44 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 22 k€, representing 49.9% of revenue. Positive scissor effect: EBITDA margin improves by +83.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 24.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 2595%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 96.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 24.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 163.23. 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 50.7x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1344 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 160 days. The gap of 1184 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-306 days): operations structurally generate cash. Over 2016-2019, WCR increased by +71%, requiring additional financing.

Based on 234 transactions of similar company sales in 2019, the value of LE JARDIN DE COLMERY is estimated at 81 784 € (range 28 351€ - 156 317€). With an EBITDA of 21 735€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.69x (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.