PEPINIERE PARCS - JARDINS BOISSON : revenue, balance sheet and financial ratios

PEPINIERE PARCS - JARDINS BOISSON is a French company founded 21 years ago, specialized in the sector Services d'aménagement paysager . Based in MEURSAC (17120), this company of category PME shows in 2024 a revenue of 30 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 - PEPINIERE PARCS - JARDINS BOISSON (SIREN 480139591)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 29 576 € 29 004 € 40 583 € 44 049 € 44 885 € 53 165 € 51 887 € 61 873 € 62 391 €
Net income 35 € 3 490 € 6 006 € -9 217 € 610 € 1 892 € 3 708 € -1 742 € 10 487 €
EBITDA 8 291 € 11 881 € 14 706 € -398 € 9 186 € 8 187 € 4 722 € 1 302 € 16 007 €
Net margin 0.1% 12.0% 14.8% -20.9% 1.4% 3.6% 7.1% -2.8% 16.8%

Revenue and income statement

In 2024, PEPINIERE PARCS - JARDINS BOISSON achieves revenue of 30 k€. Revenue is declining over the period 2016-2024 (CAGR: -8.9%). Vs 2023: +2%. After deducting consumption (875 €), gross margin stands at 29 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 28.0% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -30%, reducing margin by 12.9 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 35 €, i.e. 0.1% 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

29 576 €

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

28 701 €

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

8 291 €

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

433 €

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

35 €

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

28.0%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 26.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

31.556%

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

22.637%

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

26.68%

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

1.034

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

17.5%

Solvency indicators evolution
PEPINIERE PARCS - JARDINS BOISSON

Sector positioning

Debt ratio
31.56 2024
2022
2023
2024
Q1: 5.58
Med: 27.89
Q3: 74.75
Average -18 pts over 3 years

In 2024, the debt ratio of PEPINIERE PARCS - JARDINS... (31.56) 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
22.64% 2024
2022
2023
2024
Q1: 16.64%
Med: 35.66%
Q3: 54.44%
Average -28 pts over 3 years

In 2024, the financial autonomy of PEPINIERE PARCS - JARDINS... (22.6%) 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
1.03 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.46 years
Q3: 1.7 years
Average -8 pts over 3 years

In 2024, the repayment capacity of PEPINIERE PARCS - JARDINS... (1.03) 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 272.97. 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 3.7x. 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

272.967

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

3.703

Liquidity indicators evolution
PEPINIERE PARCS - JARDINS BOISSON

Sector positioning

Liquidity ratio
272.97 2024
2022
2023
2024
Q1: 132.1
Med: 188.62
Q3: 299.59
Good -6 pts over 3 years

In 2024, the liquidity ratio of PEPINIERE PARCS - JARDINS... (272.97) 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
3.7x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.69x
Q3: 3.72x
Good

In 2024, the interest coverage of PEPINIERE PARCS - JARDINS... (3.7x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. The company must finance 16 days of gap between collections and payments. WCR is negative (-30 days): operations structurally generate cash.

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

-2 490 €

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

18 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

2 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

-30 j

WCR and payment terms evolution
PEPINIERE PARCS - JARDINS BOISSON

Positioning of PEPINIERE PARCS - JARDINS BOISSON 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 PEPINIERE PARCS - JARDINS BOISSON is estimated at 14 647 € (range 5 340€ - 25 544€). With an EBITDA of 8 291€, 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
5k€ 14k€ 25k€
14 647 € Range: 5 340€ - 25 544€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
8 291 € × 2.8x
Estimation 22 996 €
7 457€ - 42 114€
Revenue Multiple 30%
29 576 € × 0.35x
Estimation 10 422 €
5 353€ - 14 790€
Net Income Multiple 20%
35 € × 3.2x
Estimation 113 €
34€ - 252€

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 PEPINIERE PARCS - JARDINS BOISSON with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about PEPINIERE PARCS - JARDINS BOISSON

What is the revenue of PEPINIERE PARCS - JARDINS BOISSON ?

The revenue of PEPINIERE PARCS - JARDINS BOISSON in 2024 is 30 k€.

Is PEPINIERE PARCS - JARDINS BOISSON profitable?

Yes, PEPINIERE PARCS - JARDINS BOISSON generated a net profit of 35€ in 2024.

Where is the headquarters of PEPINIERE PARCS - JARDINS BOISSON ?

The headquarters of PEPINIERE PARCS - JARDINS BOISSON is located in MEURSAC (17120), in the department Charente-Maritime.

Where to find the tax return of PEPINIERE PARCS - JARDINS BOISSON ?

The tax return of PEPINIERE PARCS - JARDINS BOISSON 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 PEPINIERE PARCS - JARDINS BOISSON operate?

PEPINIERE PARCS - JARDINS BOISSON 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.