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

LE JARDIN DE RABELAIS is a French company founded 36 years ago, specialized in the sector Culture de légumes, de melons, de racines et de tubercules. Based in AVOINE (37420), this company of category PME shows in 2024 a revenue of 31.3 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 - LE JARDIN DE RABELAIS (SIREN 950454512)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 31 347 860 € 31 484 395 € 29 496 195 € 30 473 580 € 28 883 849 € 29 167 818 € 27 570 644 € 27 218 843 € 20 927 335 €
Net income -963 294 € 680 604 € -366 405 € 2 477 360 € 2 353 127 € 2 454 556 € 3 531 362 € 3 654 931 € 2 052 039 €
EBITDA 4 689 574 € 2 982 354 € 3 924 142 € 6 853 944 € 6 296 840 € 6 814 770 € 7 344 506 € 7 933 586 € 5 410 571 €
Net margin -3.1% 2.2% -1.2% 8.1% 8.1% 8.4% 12.8% 13.4% 9.8%

Revenue and income statement

In 2024, LE JARDIN DE RABELAIS achieves revenue of 31.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Slight decline of -0% vs 2023. After deducting consumption (7.9 M€), gross margin stands at 23.4 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.7 M€, representing 15.0% of revenue. Positive scissor effect: EBITDA margin improves by +5.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -963 k€ (-3.1% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

31 347 860 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

23 402 708 €

EBITDA (2024) ?
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

4 689 574 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-589 468 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-963 294 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.1%

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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 145%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 14.2% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

144.981%

Financial autonomy (2024) ?
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

32.023%

Cash flow / Revenue (2024) ?
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

14.25%

Repayment capacity (2024) ?
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

3.925

Asset age ratio (2024) ?
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

35.9%

Solvency indicators evolution
LE JARDIN DE RABELAIS

Sector positioning

Debt ratio
144.98 2024
2022
2023
2024
Q1: 5.96
Med: 41.62
Q3: 134.36
Average

In 2024, the debt ratio of LE JARDIN DE RABELAIS (144.98) 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
32.02% 2024
2022
2023
2024
Q1: 11.38%
Med: 34.06%
Q3: 57.22%
Average

In 2024, the financial autonomy of LE JARDIN DE RABELAIS (32.0%) 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
3.92 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.96 years
Watch

In 2024, the repayment capacity of LE JARDIN DE RABELAIS (3.92) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 198.91. 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 8.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

198.907

Interest coverage (2024) ?
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

8.95

Liquidity indicators evolution
LE JARDIN DE RABELAIS

Sector positioning

Liquidity ratio
198.91 2024
2022
2023
2024
Q1: 125.21
Med: 209.59
Q3: 411.22
Average -10 pts over 3 years

In 2024, the liquidity ratio of LE JARDIN DE RABELAIS (198.91) 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
8.95x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.41x
Q3: 8.21x
Excellent

In 2024, the interest coverage of LE JARDIN DE RABELAIS (8.9x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 84 days of revenue, i.e. 7.3 M€ to permanently finance. Over 2016-2024, WCR increased by +218%, requiring additional financing.

Operating WCR (2024) ?
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

7 295 274 €

Customer credit (2024) ?
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

28 j

Supplier credit (2024) ?
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

57 j

Inventory turnover (2024) ?
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

56 j

WCR in days of revenue (2024) ?
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

84 j

WCR and payment terms evolution
LE JARDIN DE RABELAIS

Positioning of LE JARDIN DE RABELAIS in its sector

Comparison with sector Culture de légumes, de melons, de racines et de tubercules

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of LE JARDIN DE RABELAIS is estimated at 14 672 995 € (range 4 912 789€ - 22 803 860€). With an EBITDA of 4 689 574€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.41x (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 2024
138 transactions
4912k€ 14672k€ 22803k€
14 672 995 € Range: 4 912 789€ - 22 803 860€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 689 574 € × 3.3x
Estimation 15 685 956 €
5 188 603€ - 23 404 314€
Revenue Multiple 30%
31 347 860 € × 0.41x
Estimation 12 984 728 €
4 453 100€ - 21 803 104€
How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de légumes, de melons, de racines et de tubercules)

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

Voir toutes les statistiques du secteur Culture de légumes, de melons, de racines et de tubercules

Frequently asked questions about LE JARDIN DE RABELAIS

What is the revenue of LE JARDIN DE RABELAIS ?

The revenue of LE JARDIN DE RABELAIS in 2024 is 31.3 M€.

Is LE JARDIN DE RABELAIS profitable?

LE JARDIN DE RABELAIS recorded a net loss in 2024.

Where is the headquarters of LE JARDIN DE RABELAIS ?

The headquarters of LE JARDIN DE RABELAIS is located in AVOINE (37420), in the department Indre-et-Loire.

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

The tax return of LE JARDIN DE RABELAIS 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 RABELAIS operate?

LE JARDIN DE RABELAIS operates in the sector Culture de légumes, de melons, de racines et de tubercules (NAF code 01.13Z). See the 'Sector positioning' section above to compare the company with its competitors.