LES JARDINS D'ALEX 66 : revenue, balance sheet and financial ratios

LES JARDINS D'ALEX 66 is a French company founded 9 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in PALAU-DEL-VIDRE (66690), this company of category PME shows in 2023 a revenue of 114 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LES JARDINS D'ALEX 66 (SIREN 824484299)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 113 530 € 173 205 € 74 050 € 96 759 € 113 575 € 120 459 € 120 551 €
Net income 8 503 € -7 528 € 1 532 € 3 330 € -3 712 € 1 153 € 6 382 €
EBITDA 21 038 € 29 096 € 17 050 € 24 921 € 2 672 € 12 123 € 20 386 €
Net margin 7.5% -4.3% 2.1% 3.4% -3.3% 1.0% 5.3%

Revenue and income statement

In 2023, LES JARDINS D'ALEX 66 achieves revenue of 114 k€. Activity remains stable over the period (CAGR: -1.0%). Significant drop of -34% vs 2022. After deducting consumption (42 k€), gross margin stands at 71 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 18.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 7.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

113 530 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

71 427 €

EBITDA (2023) ?
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

21 038 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

24 336 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 503 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.5%

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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 245%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

244.507%

Financial autonomy (2023) ?
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

12.174%

Cash flow / Revenue (2023) ?
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

3.257%

Repayment capacity (2023) ?
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

4.761

Asset age ratio (2023) ?
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

30.1%

Solvency indicators evolution
LES JARDINS D'ALEX 66

Sector positioning

Debt ratio
244.51 2023
2021
2022
2023
Q1: 7.86
Med: 35.99
Q3: 94.91
Average

In 2023, the debt ratio of LES JARDINS D'ALEX 66 (244.51) 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
12.17% 2023
2021
2022
2023
Q1: 19.58%
Med: 37.66%
Q3: 54.69%
Average

In 2023, the financial autonomy of LES JARDINS D'ALEX 66 (12.2%) 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
4.76 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.7 years
Q3: 2.29 years
Average +9 pts over 3 years

In 2023, the repayment capacity of LES JARDINS D'ALEX 66 (4.76) 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 106.91. 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 3.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

106.908

Interest coverage (2023) ?
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

3.227

Liquidity indicators evolution
LES JARDINS D'ALEX 66

Sector positioning

Liquidity ratio
106.91 2023
2021
2022
2023
Q1: 140.25
Med: 196.83
Q3: 296.62
Watch

In 2023, the liquidity ratio of LES JARDINS D'ALEX 66 (106.91) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
3.23x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.82x
Q3: 3.69x
Good

In 2023, the interest coverage of LES JARDINS D'ALEX 66 (3.2x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 130 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 101 days of revenue, i.e. 32 k€ to permanently finance. Over 2017-2023, WCR increased by +330%, requiring additional financing.

Operating WCR (2023) ?
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

31 877 €

Customer credit (2023) ?
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

19 j

Supplier credit (2023) ?
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 (2023) ?
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

130 j

WCR in days of revenue (2023) ?
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

101 j

WCR and payment terms evolution
LES JARDINS D'ALEX 66

Positioning of LES JARDINS D'ALEX 66 in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of LES JARDINS D'ALEX 66 is estimated at 28 070 € (range 9 200€ - 71 579€). With an EBITDA of 21 038€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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 2023
120 transactions
9k€ 28k€ 71k€
28 070 € Range: 9 200€ - 71 579€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
21 038 € × 1.4x
Estimation 28 889 €
6 839€ - 76 565€
Revenue Multiple 30%
113 530 € × 0.22x
Estimation 25 493 €
13 712€ - 55 205€
Net Income Multiple 20%
8 503 € × 3.5x
Estimation 29 892 €
8 339€ - 83 676€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 terrassement courants et travaux préparatoires)

Compare LES JARDINS D'ALEX 66 with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about LES JARDINS D'ALEX 66

What is the revenue of LES JARDINS D'ALEX 66 ?

The revenue of LES JARDINS D'ALEX 66 in 2023 is 114 k€.

Is LES JARDINS D'ALEX 66 profitable?

Yes, LES JARDINS D'ALEX 66 generated a net profit of 9 k€ in 2023.

Where is the headquarters of LES JARDINS D'ALEX 66 ?

The headquarters of LES JARDINS D'ALEX 66 is located in PALAU-DEL-VIDRE (66690), in the department Pyrenees-Orientales.

Where to find the tax return of LES JARDINS D'ALEX 66 ?

The tax return of LES JARDINS D'ALEX 66 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 D'ALEX 66 operate?

LES JARDINS D'ALEX 66 operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.