Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2003-09-01 (22 years)Status: ActiveBusiness sector: Services d'aménagement paysager Location: SORBIERS (42290), Loire
PIERRES ET JARDINS : revenue, balance sheet and financial ratios
PIERRES ET JARDINS is a French company
founded 22 years ago,
specialized in the sector Services d'aménagement paysager .
Based in SORBIERS (42290),
this company of category PME
shows in 2020 a revenue of 764 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PIERRES ET JARDINS (SIREN 449845874)
Indicator
2024
2023
2022
2021
2020
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
764 223 €
597 524 €
467 874 €
472 280 €
Net income
46 482 €
33 997 €
68 365 €
75 320 €
52 771 €
22 015 €
15 717 €
28 308 €
EBITDA
N/C
N/C
N/C
N/C
79 656 €
37 868 €
26 317 €
45 929 €
Net margin
N/C
N/C
N/C
N/C
6.9%
3.7%
3.4%
6.0%
Revenue and income statement
In 2024, PIERRES ET JARDINS generates positive net income of 46 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 28 k€ -> 46 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
46 482 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.
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
58.533%
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
34.156%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2020
2021
2022
2023
2024
Debt ratio
58.178
47.825
31.722
68.582
66.766
51.751
70.648
58.533
Financial autonomy
34.268
30.461
32.144
29.256
34.814
32.518
24.291
34.156
Repayment capacity
1.291
1.087
0.828
1.036
None
None
None
None
Cash flow / Revenue
6.592%
5.343%
4.093%
8.415%
None%
None%
None%
None%
Sector positioning
Debt ratio
58.532024
2022
2023
2024
Q1: 5.58
Med: 27.89
Q3: 74.75
Average+9 pts over 3 years
In 2024, the debt ratio of PIERRES ET JARDINS (58.53) 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
34.16%2024
2022
2023
2024
Q1: 16.64%
Med: 35.66%
Q3: 54.44%
Average
In 2024, the financial autonomy of PIERRES ET JARDINS (34.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 174.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
174.455
Liquidity indicators evolution PIERRES ET JARDINS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2020
2021
2022
2023
2024
Liquidity ratio
163.936
150.409
152.521
157.137
181.313
163.483
140.977
174.455
Interest coverage
3.225
5.244
3.702
2.189
None
None
None
None
Sector positioning
Liquidity ratio
174.462024
2022
2023
2024
Q1: 132.1
Med: 188.62
Q3: 299.59
Average+6 pts over 3 years
In 2024, the liquidity ratio of PIERRES ET JARDINS (174.46) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.
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
0 €
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
0 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
0 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 and payment terms evolution PIERRES ET JARDINS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2020
2021
2022
2023
2024
Operating WCR
49 443 €
-16 053 €
7 642 €
-33 580 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
1
2
9
6
0
0
0
0
Customer payment term (days)
47
22
18
15
0
225
0
0
Supplier payment term (days)
69
57
58
50
0
295
0
0
Positioning of PIERRES ET JARDINS 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 PIERRES ET JARDINS is estimated at
149 967 €
(range 44 584€ - 334 210€).
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 value2024
125 transactions
44k€149k€334k€
149 967 €Range: 44 584€ - 334 210€
NAF 5 all-time
Valuation method used
Net Income Multiple
46 482 €
×
3.2x
=149 968 €
Range: 44 585€ - 334 210€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 PIERRES ET JARDINS with other companies in the same sector:
Frequently asked questions about PIERRES ET JARDINS
What is the revenue of PIERRES ET JARDINS ?
The revenue of PIERRES ET JARDINS in 2020 is 764 k€.
Is PIERRES ET JARDINS profitable?
Yes, PIERRES ET JARDINS generated a net profit of 46 k€ in 2024.
Where is the headquarters of PIERRES ET JARDINS ?
The headquarters of PIERRES ET JARDINS is located in SORBIERS (42290), in the department Loire.
Where to find the tax return of PIERRES ET JARDINS ?
The tax return of PIERRES ET JARDINS 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 PIERRES ET JARDINS operate?
PIERRES ET JARDINS 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.
Item evolution
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