LES JARDINS CLEMENTIN : revenue, balance sheet and financial ratios

LES JARDINS CLEMENTIN is a French company founded 18 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in MESIGNY (74330), this company of category PME shows in 2012 a revenue of 249 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 - LES JARDINS CLEMENTIN (SIREN 503499998)
Indicator 2012 2011
Revenue 249 075 € 204 665 €
Net income 12 210 € 361 €
EBITDA 14 683 € 77 €
Net margin 4.9% 0.2%

Revenue and income statement

In 2012, LES JARDINS CLEMENTIN achieves revenue of 249 k€. Vs 2011, growth of +22% (205 k€ -> 249 k€). After deducting consumption (99 k€), gross margin stands at 150 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 5.9% of revenue. Positive scissor effect: EBITDA margin improves by +5.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 4.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2012) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

249 075 €

Gross margin (2012) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

149 597 €

EBITDA (2012) ?
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

14 683 €

EBIT (2012) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 912 €

Net income (2012) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

12 210 €

EBITDA margin (2012) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 13%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2012) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.387%

Financial autonomy (2012) ?
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

8.152%

Cash flow / Revenue (2012) ?
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

4.992%

Repayment capacity (2012) ?
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

0.252

Asset age ratio (2012) ?
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

2.6%

Solvency indicators evolution
LES JARDINS CLEMENTIN

Sector positioning

Debt ratio
13.39 2012
2012
Q1: -0.39
Med: 8.92
Q3: 69.97
Average

In 2012, the debt ratio of LES JARDINS CLEMENTIN (13.39) 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
8.15% 2012
2012
Q1: 4.37%
Med: 26.93%
Q3: 50.55%
Average

In 2012, the financial autonomy of LES JARDINS CLEMENTIN (8.2%) 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
0.25 years 2012
2012
Q1: 0.0 years
Med: 0.22 years
Q3: 1.91 years
Average

In 2012, the repayment capacity of LES JARDINS CLEMENTIN (0.25) 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 298.85. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2012) ?
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

298.849

Interest coverage (2012) ?
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

1.914

Liquidity indicators evolution
LES JARDINS CLEMENTIN

Sector positioning

Liquidity ratio
298.85 2012
2012
Q1: 77.63
Med: 111.18
Q3: 194.64
Excellent

In 2012, the liquidity ratio of LES JARDINS CLEMENTIN (298.85) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.91x 2012
2012
Q1: 0.0x
Med: 0.07x
Q3: 3.11x
Good

In 2012, the interest coverage of LES JARDINS CLEMENTIN (1.9x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-4 days): operations structurally generate cash.

Operating WCR (2012) ?
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

-2 720 €

Customer credit (2012) ?
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

9 j

Supplier credit (2012) ?
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

12 j

Inventory turnover (2012) ?
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

2 j

WCR in days of revenue (2012) ?
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

-4 j

WCR and payment terms evolution
LES JARDINS CLEMENTIN

Positioning of LES JARDINS CLEMENTIN in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Based on 274 transactions of similar company sales (all years), the value of LES JARDINS CLEMENTIN is estimated at 33 872 € (range 16 063€ - 58 870€). With an EBITDA of 14 683€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.17x (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 2012
274 transactions
16k€ 33k€ 58k€
33 872 € Range: 16 063€ - 58 870€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
14 683 € × 2.0x
Estimation 29 826 €
12 423€ - 48 623€
Revenue Multiple 30%
249 075 € × 0.17x
Estimation 42 233 €
23 713€ - 72 998€
Net Income Multiple 20%
12 210 € × 2.6x
Estimation 31 447 €
13 691€ - 63 295€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 274 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare LES JARDINS CLEMENTIN with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about LES JARDINS CLEMENTIN

What is the revenue of LES JARDINS CLEMENTIN ?

The revenue of LES JARDINS CLEMENTIN in 2012 is 249 k€.

Is LES JARDINS CLEMENTIN profitable?

Yes, LES JARDINS CLEMENTIN generated a net profit of 12 k€ in 2012.

Where is the headquarters of LES JARDINS CLEMENTIN ?

The headquarters of LES JARDINS CLEMENTIN is located in MESIGNY (74330), in the department Haute-Savoie.

Where to find the tax return of LES JARDINS CLEMENTIN ?

The tax return of LES JARDINS CLEMENTIN 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 LES JARDINS CLEMENTIN operate?

LES JARDINS CLEMENTIN operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.