LES JARDINS DE BIONNE : revenue, balance sheet and financial ratios

LES JARDINS DE BIONNE is a French company founded 13 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MONTPELLIER (34070), this company of category ETI shows in 2022 a revenue of 3.5 M€. 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 DE BIONNE (SIREN 789996493)
Indicator 2022 2021 2020 2018 2016
Revenue 3 490 000 € N/C N/C N/C 180 308 €
Net income 394 106 € -113 972 € -301 523 € -568 898 € -344 289 €
EBITDA 402 318 € -111 085 € -71 579 € -118 080 € 11 302 €
Net margin 11.3% N/C N/C N/C -190.9%

Revenue and income statement

In 2022, LES JARDINS DE BIONNE achieves revenue of 3.5 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +63.9%. After deducting consumption (0 €), gross margin stands at 3.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 402 k€, representing 11.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 394 k€, i.e. 11.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 490 000 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 490 000 €

EBITDA (2022) ?
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

402 318 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

402 994 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

394 106 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.5%

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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 1311%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 11.3% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1310.546%

Financial autonomy (2022) ?
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

6.695%

Cash flow / Revenue (2022) ?
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

11.292%

Repayment capacity (2022) ?
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

13.269

Solvency indicators evolution
LES JARDINS DE BIONNE

Sector positioning

Debt ratio
1310.55 2022
2020
2021
2022
Q1: -74.34
Med: 11.43
Q3: 181.21
Average +50 pts over 3 years

In 2022, the debt ratio of LES JARDINS DE BIONNE (1310.55) 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
6.7% 2022
2020
2021
2022
Q1: 1.95%
Med: 38.48%
Q3: 82.88%
Average

In 2022, the financial autonomy of LES JARDINS DE BIONNE (6.7%) 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
13.27 years 2022
2020
2021
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.42 years
Average +50 pts over 3 years

In 2022, the repayment capacity of LES JARDINS DE BIONNE (13.27) 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 1793.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

1793.3

Interest coverage (2022) ?
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
LES JARDINS DE BIONNE

Sector positioning

Liquidity ratio
1793.3 2022
2020
2021
2022
Q1: 88.14
Med: 269.92
Q3: 1094.56
Excellent

In 2022, the liquidity ratio of LES JARDINS DE BIONNE (1793.30) 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
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Average

In 2022, the interest coverage of LES JARDINS DE BIONNE (0.0x) 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: 313 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 301 days. The company must finance 12 days of gap between collections and payments. Overall, WCR represents 607 days of revenue, i.e. 5.9 M€ to permanently finance. Over 2016-2022, WCR increased by +3574%, requiring additional financing.

Operating WCR (2022) ?
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

5 882 674 €

Customer credit (2022) ?
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

313 j

Supplier credit (2022) ?
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

301 j

Inventory turnover (2022) ?
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

0 j

WCR in days of revenue (2022) ?
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

607 j

WCR and payment terms evolution
LES JARDINS DE BIONNE

Positioning of LES JARDINS DE BIONNE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of LES JARDINS DE BIONNE is estimated at 1 679 575 € (range 707 986€ - 4 174 468€). With an EBITDA of 402 318€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.68x (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 2022
241 transactions
707k€ 1679k€ 4174k€
1 679 575 € Range: 707 986€ - 4 174 468€
NAF 5 année 2022

Valuation detail by method

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EBITDA Multiple 50%
402 318 € × 3.3x
Estimation 1 315 763 €
538 785€ - 2 926 551€
Revenue Multiple 30%
3 490 000 € × 0.68x
Estimation 2 356 305 €
1 066 098€ - 6 715 736€
Net Income Multiple 20%
394 106 € × 4.0x
Estimation 1 574 013 €
593 823€ - 3 482 362€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 (Location de terrains et d'autres biens immobiliers)

Compare LES JARDINS DE BIONNE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LES JARDINS DE BIONNE

What is the revenue of LES JARDINS DE BIONNE ?

The revenue of LES JARDINS DE BIONNE in 2022 is 3.5 M€.

Is LES JARDINS DE BIONNE profitable?

Yes, LES JARDINS DE BIONNE generated a net profit of 394 k€ in 2022.

Where is the headquarters of LES JARDINS DE BIONNE ?

The headquarters of LES JARDINS DE BIONNE is located in MONTPELLIER (34070), in the department Herault.

Where to find the tax return of LES JARDINS DE BIONNE ?

The tax return of LES JARDINS DE BIONNE 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 DE BIONNE operate?

LES JARDINS DE BIONNE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.