PARCS ET JARDINS MARCEL MAILLARD : revenue, balance sheet and financial ratios

PARCS ET JARDINS MARCEL MAILLARD is a French company founded 33 years ago, specialized in the sector Services d'aménagement paysager . Based in OSNY (95520), this company of category PME shows in 2020 a revenue of 498 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 - PARCS ET JARDINS MARCEL MAILLARD (SIREN 390406437)
Indicator 2020 2019 2018 2017 2016 2015 2014
Revenue 497 957 € 786 865 € 853 845 € 773 343 € 1 070 467 € 1 145 404 € 1 190 301 €
Net income 11 583 € 6 328 € 33 638 € -19 339 € 50 395 € 60 542 € 55 010 €
EBITDA -2 446 € 44 654 € 92 912 € 43 758 € 112 420 € 104 508 € 100 583 €
Net margin 2.3% 0.8% 3.9% -2.5% 4.7% 5.3% 4.6%

Revenue and income statement

In 2020, PARCS ET JARDINS MARCEL MAILLARD achieves revenue of 498 k€. Revenue is declining over the period 2014-2020 (CAGR: -13.5%). Significant drop of -37% vs 2019. After deducting consumption (3 k€), gross margin stands at 495 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -0.5% of revenue. Warning negative scissor effect: despite revenue change (-37%), EBITDA varies by -105%, reducing margin by 6.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

497 957 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

495 326 €

EBITDA (2020) ?
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

-2 446 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-19 105 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 583 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.5%

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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 1%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.59%

Financial autonomy (2020) ?
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

85.574%

Cash flow / Revenue (2020) ?
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

-0.268%

Repayment capacity (2020) ?
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

-3.171

Asset age ratio (2020) ?
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

6.4%

Solvency indicators evolution
PARCS ET JARDINS MARCEL MAILLARD

Sector positioning

Debt ratio
0.59 2020
2018
2019
2020
Q1: 4.03
Med: 36.18
Q3: 108.51
Excellent

In 2020, the debt ratio of PARCS ET JARDINS MARCEL M... (0.59) 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
85.57% 2020
2018
2019
2020
Q1: 14.9%
Med: 35.03%
Q3: 54.83%
Excellent

In 2020, the financial autonomy of PARCS ET JARDINS MARCEL M... (85.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-3.17 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.54 years
Q3: 2.14 years
Excellent -20 pts over 3 years

In 2020, the repayment capacity of PARCS ET JARDINS MARCEL M... (-3.17) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 589.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

589.556

Interest coverage (2020) ?
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

-4.661

Liquidity indicators evolution
PARCS ET JARDINS MARCEL MAILLARD

Sector positioning

Liquidity ratio
589.56 2020
2018
2019
2020
Q1: 132.57
Med: 197.47
Q3: 295.46
Excellent

In 2020, the liquidity ratio of PARCS ET JARDINS MARCEL M... (589.56) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-4.66x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.39x
Q3: 2.04x
Average -25 pts over 3 years

In 2020, the interest coverage of PARCS ET JARDINS MARCEL M... (-4.7x) 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. Average customer payment term: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Overall, WCR represents 189 days of revenue, i.e. 262 k€ to permanently finance. Notable WCR improvement over the period (-37%), freeing up cash.

Operating WCR (2020) ?
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

261 846 €

Customer credit (2020) ?
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

43 j

Supplier credit (2020) ?
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

48 j

Inventory turnover (2020) ?
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 (2020) ?
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

189 j

WCR and payment terms evolution
PARCS ET JARDINS MARCEL MAILLARD

Positioning of PARCS ET JARDINS MARCEL MAILLARD 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 PARCS ET JARDINS MARCEL MAILLARD is estimated at 120 225 € (range 58 515€ - 182 718€). 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 2020
125 transactions
58k€ 120k€ 182k€
120 225 € Range: 58 515€ - 182 718€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
497 957 € × 0.35x
Estimation 175 462 €
90 119€ - 249 010€
Net Income Multiple 20%
11 583 € × 3.2x
Estimation 37 371 €
11 110€ - 83 283€

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 PARCS ET JARDINS MARCEL MAILLARD with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about PARCS ET JARDINS MARCEL MAILLARD

What is the revenue of PARCS ET JARDINS MARCEL MAILLARD ?

The revenue of PARCS ET JARDINS MARCEL MAILLARD in 2020 is 498 k€.

Is PARCS ET JARDINS MARCEL MAILLARD profitable?

Yes, PARCS ET JARDINS MARCEL MAILLARD generated a net profit of 12 k€ in 2020.

Where is the headquarters of PARCS ET JARDINS MARCEL MAILLARD ?

The headquarters of PARCS ET JARDINS MARCEL MAILLARD is located in OSNY (95520), in the department Val-d'Oise.

Where to find the tax return of PARCS ET JARDINS MARCEL MAILLARD ?

The tax return of PARCS ET JARDINS MARCEL MAILLARD 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 PARCS ET JARDINS MARCEL MAILLARD operate?

PARCS ET JARDINS MARCEL MAILLARD 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.