LES JARDINS DU VAL DE LOIRE : revenue, balance sheet and financial ratios

In 2024, LES JARDINS DU VAL DE LOIRE achieves revenue of 98 k€. Revenue is growing positively over 6 years (CAGR: +0.4%). Slight decline of -9% vs 2023. After deducting consumption (0 €), gross margin stands at 98 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 79 k€, representing 80.5% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -13%, reducing margin by 4.3 pts. This reflects costs rising faster than 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 39 k€, i.e. 40.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 96%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 71.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 1116.17. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 159 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The gap of 129 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 173 days of revenue, i.e. 47 k€ to permanently finance. Over 2019-2024, WCR increased by +63%, requiring additional financing.

Based on 85 transactions of similar company sales (all years), the value of LES JARDINS DU VAL DE LOIRE is estimated at 138 265 € (range 20 196€ - 544 238€). With an EBITDA of 78 838€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.69x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.