LES JARDINS DE MARC STREF : revenue, balance sheet and financial ratios

LES JARDINS DE MARC STREF is a French company founded 11 years ago, specialized in the sector Services d'aménagement paysager . Based in AIX-EN-PROVENCE (13080), this company of category PME shows in 2024 a revenue of 212 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LES JARDINS DE MARC STREF (SIREN 810226381)
Indicator 2024 2023 2020 2018 2017 2016 2015
Revenue 211 568 € 222 041 € 212 496 € 238 578 € 141 492 € 109 360 € 83 079 €
Net income -4 770 € -16 336 € 13 216 € 12 251 € 13 640 € 15 215 € 35 734 €
EBITDA 12 678 € -79 € 34 747 € 33 727 € 32 638 € 28 089 € 40 865 €
Net margin -2.3% -7.4% 6.2% 5.1% 9.6% 13.9% 43.0%

Revenue and income statement

In 2024, LES JARDINS DE MARC STREF achieves revenue of 212 k€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.9%. Slight decline of -5% vs 2023. After deducting consumption (18 k€), gross margin stands at 194 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 6.0% of revenue. Positive scissor effect: EBITDA margin improves by +6.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -5 k€ (-2.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

211 568 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

193 659 €

EBITDA (2024) ?
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

12 678 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-4 762 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-4 770 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.0%

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

99.665%

Financial autonomy (2024) ?
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

37.532%

Cash flow / Revenue (2024) ?
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

5.959%

Repayment capacity (2024) ?
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

2.364

Asset age ratio (2024) ?
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

21.4%

Solvency indicators evolution
LES JARDINS DE MARC STREF

Sector positioning

Debt ratio
99.67 2024
2020
2023
2024
Q1: 5.58
Med: 27.89
Q3: 74.75
Average

In 2024, the debt ratio of LES JARDINS DE MARC STREF (99.67) 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
37.53% 2024
2020
2023
2024
Q1: 16.64%
Med: 35.66%
Q3: 54.44%
Good +6 pts over 3 years

In 2024, the financial autonomy of LES JARDINS DE MARC STREF (37.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.36 years 2024
2020
2023
2024
Q1: 0.0 years
Med: 0.46 years
Q3: 1.7 years
Average

In 2024, the repayment capacity of LES JARDINS DE MARC STREF (2.36) 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 162.24. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

162.238

Interest coverage (2024) ?
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

1.633

Liquidity indicators evolution
LES JARDINS DE MARC STREF

Sector positioning

Liquidity ratio
162.24 2024
2020
2023
2024
Q1: 132.1
Med: 188.62
Q3: 299.59
Average -28 pts over 3 years

In 2024, the liquidity ratio of LES JARDINS DE MARC STREF (162.24) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
1.63x 2024
2020
2023
2024
Q1: 0.0x
Med: 0.69x
Q3: 3.72x
Good -17 pts over 3 years

In 2024, the interest coverage of LES JARDINS DE MARC STREF (1.6x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 4 days of revenue, i.e. 3 k€ to permanently finance. Over 2015-2024, WCR increased by +136%, requiring additional financing.

Operating WCR (2024) ?
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

2 628 €

Customer credit (2024) ?
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

13 j

Supplier credit (2024) ?
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

26 j

Inventory turnover (2024) ?
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

1 j

WCR in days of revenue (2024) ?
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 DE MARC STREF

Positioning of LES JARDINS DE MARC STREF in its sector

Comparison with sector Services d'aménagement paysager

Valuation estimate

Based on 125 transactions of similar company sales (all years), the value of LES JARDINS DE MARC STREF is estimated at 49 933 € (range 21 484€ - 79 922€). With an EBITDA of 12 678€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.35x (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 2024
125 transactions
21k€ 49k€ 79k€
49 933 € Range: 21 484€ - 79 922€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 678 € × 2.8x
Estimation 35 165 €
11 402€ - 64 398€
Revenue Multiple 30%
211 568 € × 0.35x
Estimation 74 549 €
38 289€ - 105 797€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 125 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 (Services d'aménagement paysager )

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

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about LES JARDINS DE MARC STREF

What is the revenue of LES JARDINS DE MARC STREF ?

The revenue of LES JARDINS DE MARC STREF in 2024 is 212 k€.

Is LES JARDINS DE MARC STREF profitable?

LES JARDINS DE MARC STREF recorded a net loss in 2024.

Where is the headquarters of LES JARDINS DE MARC STREF ?

The headquarters of LES JARDINS DE MARC STREF is located in AIX-EN-PROVENCE (13080), in the department Bouches-du-Rhone.

Where to find the tax return of LES JARDINS DE MARC STREF ?

The tax return of LES JARDINS DE MARC STREF 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 MARC STREF operate?

LES JARDINS DE MARC STREF operates in the sector Services d'aménagement paysager (NAF code 81.30Z). See the 'Sector positioning' section above to compare the company with its competitors.