PEPINIERES ET JARDINS D'AIGUILLY PAR ABREVIATION PJA : revenue, balance sheet and financial ratios

In 2025, PEPINIERES ET JARDINS D'AIGUILLY PAR ABREVIATION PJA achieves revenue of 5.1 M€. Over the period 2022-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +15.6%. Vs 2024, growth of +19% (4.3 M€ -> 5.1 M€). After deducting consumption (1.8 M€), gross margin stands at 3.3 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 691 k€, representing 13.6% of revenue. Positive scissor effect: EBITDA margin improves by +7.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 465 k€, i.e. 9.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.1% 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 149.00. 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 1.6x. 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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 72 days of revenue, i.e. 1.0 M€ to permanently finance.

Based on 125 transactions of similar company sales (all years), the value of PEPINIERES ET JARDINS D'AIGUILLY PAR ABREVIATION PJA is estimated at 1 795 486 € (range 675 756€ - 3 186 013€). With an EBITDA of 691 341€, 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.