PEPINIERES LEI TREGE RAI SARL : revenue, balance sheet and financial ratios

PEPINIERES LEI TREGE RAI SARL is a French company founded 28 years ago, specialized in the sector Services d'aménagement paysager . Based in LE VAL (83143), this company of category PME shows in 2020 a revenue of 171 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 - PEPINIERES LEI TREGE RAI SARL (SIREN 414976589)
Indicator 2020 2019 2018 2017 2016
Revenue 170 635 € 172 112 € 152 557 € 157 312 € 146 658 €
Net income 6 073 € 15 770 € 8 899 € 16 898 € 4 440 €
EBITDA 12 447 € 21 198 € 3 720 € 15 325 € 4 486 €
Net margin 3.6% 9.2% 5.8% 10.7% 3.0%

Revenue and income statement

In 2020, PEPINIERES LEI TREGE RAI SARL achieves revenue of 171 k€. Revenue is growing positively over 5 years (CAGR: +3.9%). Slight decline of -1% vs 2019. After deducting consumption (45 k€), gross margin stands at 126 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 7.3% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -41%, reducing margin by 5.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 3.6% 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

170 635 €

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

125 628 €

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

12 447 €

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

7 142 €

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

6 073 €

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

7.3%

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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 12%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength. 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 6.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

12.087%

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

65.69%

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

6.132%

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

0.956

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

12.0%

Solvency indicators evolution
PEPINIERES LEI TREGE RAI SARL

Sector positioning

Debt ratio
12.09 2020
2018
2019
2020
Q1: 4.03
Med: 36.18
Q3: 108.51
Good -7 pts over 3 years

In 2020, the debt ratio of PEPINIERES LEI TREGE RAI ... (12.09) 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
65.69% 2020
2018
2019
2020
Q1: 14.9%
Med: 35.03%
Q3: 54.83%
Excellent

In 2020, the financial autonomy of PEPINIERES LEI TREGE RAI ... (65.7%) 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
0.96 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.54 years
Q3: 2.14 years
Average -18 pts over 3 years

In 2020, the repayment capacity of PEPINIERES LEI TREGE RAI ... (0.96) 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 351.98. 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

351.981

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

0.0

Liquidity indicators evolution
PEPINIERES LEI TREGE RAI SARL

Sector positioning

Liquidity ratio
351.98 2020
2018
2019
2020
Q1: 132.57
Med: 197.47
Q3: 295.46
Excellent

In 2020, the liquidity ratio of PEPINIERES LEI TREGE RAI ... (351.98) 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
0.0x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.39x
Q3: 2.04x
Average

In 2020, the interest coverage of PEPINIERES LEI TREGE RAI ... (0.0x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. Excellent situation: suppliers finance 77 days of the operating cycle (retail model). Inventory turnover is 100 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 78 days of revenue, i.e. 37 k€ to permanently finance.

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

37 164 €

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

2 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

79 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

100 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

78 j

WCR and payment terms evolution
PEPINIERES LEI TREGE RAI SARL

Positioning of PEPINIERES LEI TREGE RAI SARL 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 PEPINIERES LEI TREGE RAI SARL is estimated at 39 218 € (range 16 026€ - 65 943€). With an EBITDA of 12 447€, 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 2020
125 transactions
16k€ 39k€ 65k€
39 218 € Range: 16 026€ - 65 943€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 447 € × 2.8x
Estimation 34 524 €
11 195€ - 63 224€
Revenue Multiple 30%
170 635 € × 0.35x
Estimation 60 126 €
30 881€ - 85 328€
Net Income Multiple 20%
6 073 € × 3.2x
Estimation 19 594 €
5 825€ - 43 666€

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 PEPINIERES LEI TREGE RAI SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about PEPINIERES LEI TREGE RAI SARL

What is the revenue of PEPINIERES LEI TREGE RAI SARL ?

The revenue of PEPINIERES LEI TREGE RAI SARL in 2020 is 171 k€.

Is PEPINIERES LEI TREGE RAI SARL profitable?

Yes, PEPINIERES LEI TREGE RAI SARL generated a net profit of 6 k€ in 2020.

Where is the headquarters of PEPINIERES LEI TREGE RAI SARL ?

The headquarters of PEPINIERES LEI TREGE RAI SARL is located in LE VAL (83143), in the department Var.

Where to find the tax return of PEPINIERES LEI TREGE RAI SARL ?

The tax return of PEPINIERES LEI TREGE RAI SARL 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 PEPINIERES LEI TREGE RAI SARL operate?

PEPINIERES LEI TREGE RAI SARL 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.