SIREN : 408551794
LES JARDINS DE LA ROYA is a French company founded 29 years ago, specialized in the sector Services funéraires. Based in BREIL-SUR-ROYA (06540), this company of category PME shows in 2017 a revenue of 269 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
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 268 662 € | 271 731 € |
| Net income | 14 915 € | 2 401 € |
| EBITDA | 21 655 € | 3 872 € |
| Net margin | 5.6% | 0.9% |
In 2017, LES JARDINS DE LA ROYA achieves revenue of 269 k€. Slight decline of -1% vs 2016. After deducting consumption (71 k€), gross margin stands at 198 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 8.1% of revenue. Positive scissor effect: EBITDA margin improves by +6.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.
268 662 €
197 578 €
21 655 €
16 968 €
14 915 €
8.1%
The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
14.022%
7.566%
6.727%
0.296
23.7%
In 2017, the debt ratio of LES JARDINS DE LA ROYA (14.02) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2017, the financial autonomy of LES JARDINS DE LA ROYA (7.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2017, the repayment capacity of LES JARDINS DE LA ROYA (0.30) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 209.11. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.
209.109
1.353
In 2017, the liquidity ratio of LES JARDINS DE LA ROYA (209.11) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2017, the interest coverage of LES JARDINS DE LA ROYA (1.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 155 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The gap of 104 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 39 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 97 days of revenue, i.e. 73 k€ to permanently finance.
72 619 €
155 j
51 j
39 j
97 j
Based on 108 transactions of similar company sales (all years), the value of LES JARDINS DE LA ROYA is estimated at 64 770 € (range 25 185€ - 130 344€). With an EBITDA of 21 655€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.36x (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.
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This estimate is based on the analysis of 108 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LES JARDINS DE LA ROYA with other companies in the same sector:
The revenue of LES JARDINS DE LA ROYA in 2017 is 269 k€.
Yes, LES JARDINS DE LA ROYA generated a net profit of 15 k€ in 2017.
The headquarters of LES JARDINS DE LA ROYA is located in BREIL-SUR-ROYA (06540), in the department Alpes-Maritimes.
The tax return of LES JARDINS DE LA ROYA 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).
LES JARDINS DE LA ROYA operates in the sector Services funéraires (NAF code 96.03Z). See the 'Sector positioning' section above to compare the company with its competitors.