LES PEPINIERES DU LANGUEDOC : revenue, balance sheet and financial ratios

LES PEPINIERES DU LANGUEDOC is a French company founded 34 years ago, specialized in the sector Services d'aménagement paysager . Based in TOULOUSE (31000), this company of category GE shows in 2024 a revenue of 4.0 M€. 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 PEPINIERES DU LANGUEDOC (SIREN 384237871)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 001 400 € 3 000 786 € 870 897 € N/C N/C 3 109 231 € 2 718 225 € 2 903 920 € 2 608 196 €
Net income 64 157 € 65 297 € 30 338 € 175 154 € 327 830 € 240 471 € 33 982 € 288 143 € 165 379 €
EBITDA 104 910 € 118 163 € 57 479 € N/C N/C 387 619 € 103 297 € 480 475 € 249 284 €
Net margin 1.6% 2.2% 3.5% N/C N/C 7.7% 1.3% 9.9% 6.3%

Revenue and income statement

In 2024, LES PEPINIERES DU LANGUEDOC achieves revenue of 4.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. Vs 2023, growth of +33% (3.0 M€ -> 4.0 M€). After deducting consumption (917 k€), gross margin stands at 3.1 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 105 k€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 64 k€, i.e. 1.6% 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

4 001 400 €

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

3 084 446 €

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

104 910 €

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

78 875 €

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

64 157 €

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

2.6%

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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 2%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.1% 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

1.799%

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

27.254%

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

2.081%

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

0.11

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

6.5%

Solvency indicators evolution
LES PEPINIERES DU LANGUEDOC

Sector positioning

Debt ratio
1.8 2024
2022
2023
2024
Q1: 5.58
Med: 27.89
Q3: 74.75
Excellent -26 pts over 3 years

In 2024, the debt ratio of LES PEPINIERES DU LANGUEDOC (1.80) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
27.25% 2024
2022
2023
2024
Q1: 16.64%
Med: 35.66%
Q3: 54.44%
Average -22 pts over 3 years

In 2024, the financial autonomy of LES PEPINIERES DU LANGUEDOC (27.2%) 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
0.11 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.46 years
Q3: 1.7 years
Good -44 pts over 3 years

In 2024, the repayment capacity of LES PEPINIERES DU LANGUEDOC (0.11) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 133.09. 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 2.9x. Financial charges are adequately covered by operations.

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

133.091

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

2.853

Liquidity indicators evolution
LES PEPINIERES DU LANGUEDOC

Sector positioning

Liquidity ratio
133.09 2024
2022
2023
2024
Q1: 132.1
Med: 188.62
Q3: 299.59
Average -24 pts over 3 years

In 2024, the liquidity ratio of LES PEPINIERES DU LANGUEDOC (133.09) 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
2.85x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.69x
Q3: 3.72x
Good +24 pts over 3 years

In 2024, the interest coverage of LES PEPINIERES DU LANGUEDOC (2.9x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 395 k€ to permanently finance. Over 2016-2024, WCR increased by +50%, 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

394 538 €

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

48 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

69 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

6 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

35 j

WCR and payment terms evolution
LES PEPINIERES DU LANGUEDOC

Positioning of LES PEPINIERES DU LANGUEDOC 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 PEPINIERES DU LANGUEDOC is estimated at 609 876 € (range 276 734€ - 958 988€). With an EBITDA of 104 910€, 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
276k€ 609k€ 958k€
609 876 € Range: 276 734€ - 958 988€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
104 910 € × 2.8x
Estimation 290 986 €
94 355€ - 532 889€
Revenue Multiple 30%
4 001 400 € × 0.35x
Estimation 1 409 951 €
724 162€ - 2 000 950€
Net Income Multiple 20%
64 157 € × 3.2x
Estimation 206 994 €
61 538€ - 461 296€

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 PEPINIERES DU LANGUEDOC with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about LES PEPINIERES DU LANGUEDOC

What is the revenue of LES PEPINIERES DU LANGUEDOC ?

The revenue of LES PEPINIERES DU LANGUEDOC in 2024 is 4.0 M€.

Is LES PEPINIERES DU LANGUEDOC profitable?

Yes, LES PEPINIERES DU LANGUEDOC generated a net profit of 64 k€ in 2024.

Where is the headquarters of LES PEPINIERES DU LANGUEDOC ?

The headquarters of LES PEPINIERES DU LANGUEDOC is located in TOULOUSE (31000), in the department Haute-Garonne.

Where to find the tax return of LES PEPINIERES DU LANGUEDOC ?

The tax return of LES PEPINIERES DU LANGUEDOC 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 PEPINIERES DU LANGUEDOC operate?

LES PEPINIERES DU LANGUEDOC 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.