LE JARDIN DES FRUITS ET LEGUMES : revenue, balance sheet and financial ratios
LE JARDIN DES FRUITS ET LEGUMES is a French company
founded 7 years ago,
specialized in the sector Commerce d'alimentation générale.
Based in FRANCONVILLE (95130),
this company of category PME
shows in 2021 a revenue of 204 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LE JARDIN DES FRUITS ET LEGUMES (SIREN 844878314)
Indicator
2021
2020
2019
Revenue
203 607 €
235 368 €
318 506 €
Net income
5 389 €
8 842 €
9 332 €
EBITDA
10 714 €
-17 990 €
11 124 €
Net margin
2.6%
3.8%
2.9%
Revenue and income statement
En 2021, LE JARDIN DES FRUITS ET LEGUMES alcanza unos ingresos de 204 k€. Los ingresos disminuyen en el período 2019-2021 (TCAC: -20.0%). Caída significativa de -13% vs 2020. Tras deducir el consumo (117 k€), el margen bruto se sitúa en 86 k€, es decir, una tasa del 42%. El EBITDA alcanza 11 k€, representando el 5.3% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +12.9 puntos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 5 k€, es decir, el 2.6% de los ingresos.
Revenue (2021)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
203 607 €
Gross margin (2021)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
86 304 €
EBITDA (2021)
?
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
10 714 €
EBIT (2021)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
6 340 €
Net income (2021)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
5 389 €
EBITDA margin (2021)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
5.3%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 0%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 0%. Baja autonomía: la empresa depende fuertemente de financiación externa. El flujo de caja representa el 4.5% de los ingresos.
Debt ratio (2021)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.0%
Financial autonomy (2021)
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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
0.0%
Cash flow / Revenue (2021)
?
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
4.467%
Repayment capacity (2021)
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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
0.0
Asset age ratio (2021)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution LE JARDIN DES FRUITS ET LEGUMES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
Debt ratio
0.0
0.0
0.0
Financial autonomy
0.0
0.0
0.0
Repayment capacity
0.0
0.0
0.0
Cash flow / Revenue
3.481%
4.993%
4.467%
Sector positioning
Ratio de endeudamiento
0.02021
2019
2020
2021
Q1: 0.0
Med: 30.06
Q3: 149.56
Excelente
En 2021, el ratio de endeudamiento de LE JARDIN DES FRUITS ET L... (0.00) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.
Autonomía financiera
0.0%2021
2019
2020
2021
Q1: 4.28%
Med: 26.46%
Q3: 52.67%
Average
En 2021, el autonomía financiera de LE JARDIN DES FRUITS ET L... (0.0%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.
Capacidad de reembolso
0.0 ans2021
2019
2020
2021
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.67 ans
Excelente
En 2021, el capacidad de reembolso de LE JARDIN DES FRUITS ET L... (0.0 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.
Liquidity ratios
El ratio de liquidez se sitúa en 136.71. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.
Liquidity ratio (2021)
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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
136.707
Interest coverage (2021)
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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
0.0
Liquidity indicators evolution LE JARDIN DES FRUITS ET LEGUMES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
Liquidity ratio
113.994
105.337
136.707
Interest coverage
0.0
0.0
0.0
Sector positioning
Ratio de liquidez
136.712021
2019
2020
2021
Q1: 86.7
Med: 145.91
Q3: 239.18
Average
En 2021, el ratio de liquidez de LE JARDIN DES FRUITS ET L... (136.71) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.
Cobertura de intereses
0.0x2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.89x
Average
En 2021, el cobertura de intereses de LE JARDIN DES FRUITS ET L... (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.
Working capital requirement (WCR) and payment terms
El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 8 días. Situación favorable. La rotación de existencias es de 52 días. El FM es negativo (-1 días): las operaciones generan estructuralmente tesorería. En 2019-2021, el FM aumentó en +87%.
Operating WCR (2021)
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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
-751 €
Customer credit (2021)
?
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 (2021)
?
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
8 j
Inventory turnover (2021)
?
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
52 j
WCR in days of revenue (2021)
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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
-1 j
WCR and payment terms evolution LE JARDIN DES FRUITS ET LEGUMES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
Operating WCR
-5 787 €
-25 599 €
-751 €
Inventory turnover (days)
44
43
52
Customer payment term (days)
0
0
0
Supplier payment term (days)
6
10
8
Positioning of LE JARDIN DES FRUITS ET LEGUMES in its sector
Comparison with sector Commerce d'alimentation générale
Valuation estimate
Based on 291 transactions of similar company sales
in 2021,
the value of LE JARDIN DES FRUITS ET LEGUMES is estimated at
40 866 €
(range 21 725€ - 74 625€).
With an EBITDA of 10 714€, the sector multiple of 4.0x is applied.
The price/revenue ratio is 0.24x
(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 value2021
291 transactions
21k€40k€74k€
40 866 €Range: 21 725€ - 74 625€
NAF 5 année 2021
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
10 714 €×4.0x
Estimation42 463 €
19 762€ - 81 629€
Revenue Multiple30%
203 607 €×0.24x
Estimation48 286 €
32 208€ - 71 262€
Net Income Multiple20%
5 389 €×4.8x
Estimation25 747 €
10 912€ - 62 164€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 291 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 (Commerce d'alimentation générale)
Compare LE JARDIN DES FRUITS ET LEGUMES with other companies in the same sector:
Frequently asked questions about LE JARDIN DES FRUITS ET LEGUMES
What is the revenue of LE JARDIN DES FRUITS ET LEGUMES ?
The revenue of LE JARDIN DES FRUITS ET LEGUMES in 2021 is 204 k€.
Is LE JARDIN DES FRUITS ET LEGUMES profitable?
Yes, LE JARDIN DES FRUITS ET LEGUMES generated a net profit of 5 k€ in 2021.
Where is the headquarters of LE JARDIN DES FRUITS ET LEGUMES ?
The headquarters of LE JARDIN DES FRUITS ET LEGUMES is located in FRANCONVILLE (95130), in the department Val-d'Oise.
Where to find the tax return of LE JARDIN DES FRUITS ET LEGUMES ?
The tax return of LE JARDIN DES FRUITS ET LEGUMES 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 FRUITS ET LEGUMES operate?
LE JARDIN DES FRUITS ET LEGUMES operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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