LE JARDIN DES ARESQUIERS : revenue, balance sheet and financial ratios

LE JARDIN DES ARESQUIERS is a French company founded 12 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in SAINT-FELIX-DE-LODEZ (34725), this company of category ETI shows in 2024 a revenue of 656 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 JARDIN DES ARESQUIERS (SIREN 801157793)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 656 365 € 728 856 € 671 633 € 418 344 € 189 463 € 378 808 € 305 895 € 297 320 € 240 811 € 395 947 € 216 850 €
Net income -337 526 € -204 915 € -169 752 € -162 633 € -344 937 € -237 227 € -252 661 € -144 680 € -177 836 € -222 € -3 460 €
EBITDA -205 334 € -108 262 € -114 900 € -118 670 € -305 130 € -188 243 € -193 536 € -82 871 € -118 749 € 76 545 € 6 126 €
Net margin -51.4% -28.1% -25.3% -38.9% -182.1% -62.6% -82.6% -48.7% -73.8% -0.1% -1.6%

Revenue and income statement

In 2024, LE JARDIN DES ARESQUIERS achieves revenue of 656 k€. Over the period 2014-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.7%. Slight decline of -10% vs 2023. After deducting consumption (55 k€), gross margin stands at 601 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -205 k€, representing -31.3% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -90%, reducing margin by 16.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -338 k€ (-51.4% 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

656 365 €

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

601 138 €

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

-205 334 €

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

-231 017 €

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

-337 526 €

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

-31.3%

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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 -5%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -477%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-5.3%

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

-477.499%

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

-47.529%

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

-0.339

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 DES ARESQUIERS

Sector positioning

Debt ratio
-5.3 2024
2022
2023
2024
Q1: -3.79
Med: 0.16
Q3: 69.98
Excellent -20 pts over 3 years

In 2024, the debt ratio of LE JARDIN DES ARESQUIERS (-5.30) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-477.5% 2024
2022
2023
2024
Q1: 0.0%
Med: 9.22%
Q3: 47.63%
Average

In 2024, the financial autonomy of LE JARDIN DES ARESQUIERS (-477.5%) 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
-0.34 years 2024
2022
2023
2024
Q1: -0.19 years
Med: 0.0 years
Q3: 2.6 years
Excellent

In 2024, the repayment capacity of LE JARDIN DES ARESQUIERS (-0.34) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 7.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

7.956

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

-48.633

Liquidity indicators evolution
LE JARDIN DES ARESQUIERS

Sector positioning

Liquidity ratio
7.96 2024
2022
2023
2024
Q1: 33.0
Med: 119.82
Q3: 327.59
Average

In 2024, the liquidity ratio of LE JARDIN DES ARESQUIERS (7.96) 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
-48.63x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.06x
Average

In 2024, the interest coverage of LE JARDIN DES ARESQUIERS (-48.6x) 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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-1102 days): operations structurally generate cash. Notable WCR improvement over the period (-847%), freeing up cash.

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

-2 009 731 €

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

59 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

56 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

4 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

-1102 j

WCR and payment terms evolution
LE JARDIN DES ARESQUIERS

Positioning of LE JARDIN DES ARESQUIERS in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of LE JARDIN DES ARESQUIERS is estimated at 490 651 € (range 335 023€ - 892 952€). The price/revenue ratio is 0.75x (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 2024
261 transactions
335k€ 490k€ 892k€
490 651 € Range: 335 023€ - 892 952€
NAF 5 all-time

Valuation method used

Revenue Multiple
656 365 € × 0.75x = 490 651 €
Range: 335 023€ - 892 953€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare LE JARDIN DES ARESQUIERS with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about LE JARDIN DES ARESQUIERS

What is the revenue of LE JARDIN DES ARESQUIERS ?

The revenue of LE JARDIN DES ARESQUIERS in 2024 is 656 k€.

Is LE JARDIN DES ARESQUIERS profitable?

LE JARDIN DES ARESQUIERS recorded a net loss in 2024.

Where is the headquarters of LE JARDIN DES ARESQUIERS ?

The headquarters of LE JARDIN DES ARESQUIERS is located in SAINT-FELIX-DE-LODEZ (34725), in the department Herault.

Where to find the tax return of LE JARDIN DES ARESQUIERS ?

The tax return of LE JARDIN DES ARESQUIERS 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 DES ARESQUIERS operate?

LE JARDIN DES ARESQUIERS operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.