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

LES JARDINS DE POUVOURVILLE is a French company now closed founded 8 years ago, formerly specialized in the sector Supports juridiques de programmes. Based in TOULOUSE (31000), this company of category ETI shows in 2024 a revenue of 679 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

Financial history - LES JARDINS DE POUVOURVILLE (SIREN 834152068)
Indicator 2024 2023 2022 2021 2020
Revenue 679 166 € 9 055 042 € N/C 1 453 000 € N/C
Net income 30 118 € 317 684 € -4 280 € 422 864 € -28 283 €
EBITDA 29 609 € 317 891 € -4 281 € 422 864 € -28 284 €
Net margin 4.4% 3.5% N/C 29.1% N/C

Revenue and income statement

In 2024, LES JARDINS DE POUVOURVILLE achieves revenue of 679 k€. Revenue is declining over the period 2021-2024 (CAGR: -22.4%). Significant drop of -92% vs 2023. After deducting consumption (0 €), gross margin stands at 679 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 4.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.

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

679 166 €

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

679 166 €

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

29 609 €

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

30 118 €

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

30 118 €

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

4.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 371%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

371.412%

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

8.238%

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

4.435%

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

3.837

Solvency indicators evolution
LES JARDINS DE POUVOURVILLE

Sector positioning

Debt ratio
371.41 2024
2022
2023
2024
Q1: -81.1
Med: 0.0
Q3: 70.45
Average +25 pts over 3 years

In 2024, the debt ratio of LES JARDINS DE POUVOURVILLE (371.41) 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
8.24% 2024
2022
2023
2024
Q1: -3.67%
Med: 2.66%
Q3: 36.27%
Good +22 pts over 3 years

In 2024, the financial autonomy of LES JARDINS DE POUVOURVILLE (8.2%) 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
3.84 years 2024
2022
2023
2024
Q1: -4.86 years
Med: 0.0 years
Q3: 0.42 years
Average +25 pts over 3 years

In 2024, the repayment capacity of LES JARDINS DE POUVOURVILLE (3.84) 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 163.39. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

163.394

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

0.0

Liquidity indicators evolution
LES JARDINS DE POUVOURVILLE

Sector positioning

Liquidity ratio
163.39 2024
2022
2023
2024
Q1: 116.12
Med: 259.63
Q3: 922.99
Average -29 pts over 3 years

In 2024, the liquidity ratio of LES JARDINS DE POUVOURVILLE (163.39) 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
0.0x 2024
2022
2023
2024
Q1: -3.47x
Med: 0.0x
Q3: 0.32x
Good

In 2024, the interest coverage of LES JARDINS DE POUVOURVILLE (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1564 days. Excellent situation: suppliers finance 1564 days of the operating cycle (retail model). Overall, WCR represents 32 days of revenue, i.e. 60 k€ to permanently finance.

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

59 590 €

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

0 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

1564 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

0 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

32 j

WCR and payment terms evolution
LES JARDINS DE POUVOURVILLE

Positioning of LES JARDINS DE POUVOURVILLE in its sector

Comparison with sector Supports juridiques de programmes

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of LES JARDINS DE POUVOURVILLE is estimated at 86 002 € (range 31 025€ - 224 292€). With an EBITDA of 29 609€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
80 tx
31k€ 86k€ 224k€
86 002 € Range: 31 025€ - 224 292€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
29 609 € × 1.0x
Estimation 29 709 €
12 268€ - 90 357€
Revenue Multiple 30%
679 166 € × 0.28x
Estimation 190 004 €
68 323€ - 467 305€
Net Income Multiple 20%
30 118 € × 2.3x
Estimation 70 732 €
21 972€ - 194 612€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Supports juridiques de programmes)

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

Voir toutes les statistiques du secteur Supports juridiques de programmes

Frequently asked questions about LES JARDINS DE POUVOURVILLE

What is the revenue of LES JARDINS DE POUVOURVILLE ?

The revenue of LES JARDINS DE POUVOURVILLE in 2024 is 679 k€.

Is LES JARDINS DE POUVOURVILLE profitable?

Yes, LES JARDINS DE POUVOURVILLE generated a net profit of 30 k€ in 2024.

Where is the headquarters of LES JARDINS DE POUVOURVILLE ?

The headquarters of LES JARDINS DE POUVOURVILLE is located in TOULOUSE (31000), in the department Haute-Garonne.

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

The tax return of LES JARDINS DE POUVOURVILLE 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 POUVOURVILLE operate?

LES JARDINS DE POUVOURVILLE operates in the sector Supports juridiques de programmes (NAF code 41.10D). See the 'Sector positioning' section above to compare the company with its competitors.