Le dernier exercice comptable publié pour cette entreprise remonte à 2018. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

LES SERRES D IBOS : revenue, balance sheet and financial ratios

LES SERRES D IBOS is a French company founded 13 years ago, specialized in the sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé. Based in IBOS (65420), this company of category PME shows in 2018 a revenue of 485 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, LES SERRES D IBOS posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - LES SERRES D IBOS (SIREN 791745433)
Indicator 2024 2018 2017 2016
Revenue N/C 485 441 € 522 831 € 500 432 €
Net income 37 792 € 32 148 € 32 665 € 27 960 €
EBITDA N/C 43 839 € 41 171 € 34 421 €
Net margin N/C 6.6% 6.2% 5.6%

Revenue and income statement

In 2024, LES SERRES D IBOS generates positive net income of 38 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 28 k€ -> 38 k€.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

485 441 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

140 527 €

EBITDA (2018) ?
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

43 839 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

33 511 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

32 148 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.0%

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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 83%. This ratio is more favorable than the sector median (23.5%). Financial autonomy (= Equity / Total assets x 100) reaches 51%. This ratio is more favorable than the sector median (33.0%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.7 years) and warrants attention. Cash flow represents 7.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.5%).

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

82.68%

Financial autonomy (2018) ?
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

51.4%

Cash flow / Revenue (2018) ?
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

7.54%

Repayment capacity (2018) ?
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

3.81

Asset age ratio (2018) ?
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

64.4%

Solvency indicators evolution
LES SERRES D IBOS

Sector positioning

Debt ratio
21.14% 2024
Q1: 2.05%
Med: 23.49%
Q3: 93.37%
Good -8 pts over 3 years

In 2024, the debt ratio of LES SERRES D IBOS (21.1%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
55.86% 2024
Q1: 10.86%
Med: 33.0%
Q3: 60.45%
Good +30 pts over 3 years

In 2024, the financial autonomy of LES SERRES D IBOS (55.9%) 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
3.81 years 2018
Q1: 0.0 years
Med: 0.69 years
Q3: 3.33 years
Watch +7 pts over 2 years

In 2018, the repayment capacity of LES SERRES D IBOS (3.81) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 14.51. This ratio is more favorable than the sector median (1.9). The interest coverage ratio (= EBIT / Interest expenses) is 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2018) ?
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

14.51

Interest coverage (2018) ?
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

0.71

Liquidity indicators evolution
LES SERRES D IBOS

Sector positioning

Liquidity ratio
3.09 2024
Q1: 1.14
Med: 1.92
Q3: 3.63
Good +9 pts over 3 years

In 2024, the liquidity ratio of LES SERRES D IBOS (3.09) 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.

Interest coverage
0.71x 2018
Q1: 0.0x
Med: 1.19x
Q3: 6.78x
Average +15 pts over 2 years

In 2018, the interest coverage of LES SERRES D IBOS (0.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 171 days of revenue, i.e. 0 € to permanently finance. Between 2016 and 2018, WCR worsened by 71 days of revenue, signaling an increased financing need.

Operating WCR (2018) ?
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

231 084 €

Customer credit (2018) ?
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

34 j

Supplier credit (2018) ?
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

12 j

Inventory turnover (2018) ?
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

4 j

WCR in days of revenue (2018) ?
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

171 j

WCR and payment terms evolution
LES SERRES D IBOS

Positioning of LES SERRES D IBOS in its sector

Comparison with sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 249 188€ to 606 281€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
249k€ 341k€ 606k€
341 720 € Range: 249 188€ - 606 281€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé)

Compare LES SERRES D IBOS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé

Top companies in Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé:

Top companies in Hautes-Pyrenees

Largest companies by revenue in the department Hautes-Pyrenees:

Voir le classement complet du département Hautes-Pyrenees

Frequently asked questions about LES SERRES D IBOS

What is the revenue of LES SERRES D IBOS ?

The revenue of LES SERRES D IBOS in 2018 is 485 k€.

Is LES SERRES D IBOS profitable?

Yes, LES SERRES D IBOS generated a net profit of 38 k€ in 2024.

Where is the headquarters of LES SERRES D IBOS ?

The headquarters of LES SERRES D IBOS is located in IBOS (65420), in the department Hautes-Pyrenees.

Where to find the tax return of LES SERRES D IBOS ?

The tax return of LES SERRES D IBOS 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 SERRES D IBOS operate?

LES SERRES D IBOS operates in the sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé (NAF code 47.76Z). See the 'Sector positioning' section above to compare the company with its competitors.