PIERRES ET JARDINS BENJAMIN ET FRERES : revenue, balance sheet and financial ratios

PIERRES ET JARDINS BENJAMIN ET FRERES is a French company founded 35 years ago, specialized in the sector Services d'aménagement paysager . Based in LA ROCHETTE (77000), this company of category PME shows in 2023 a revenue of 511 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 - PIERRES ET JARDINS BENJAMIN ET FRERES (SIREN 381937473)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 511 082 € 684 898 € 499 981 € 390 277 € 677 362 € 666 471 € 547 801 € 486 579 €
Net income 54 388 € 3 563 € -12 138 € -246 944 € 12 238 € 40 738 € 9 590 € 7 324 €
EBITDA 57 615 € 10 040 € -7 617 € -239 677 € 67 107 € 35 254 € 21 853 € 23 876 €
Net margin 10.6% 0.5% -2.4% -63.3% 1.8% 6.1% 1.8% 1.5%

Revenue and income statement

In 2023, PIERRES ET JARDINS BENJAMIN ET FRERES achieves revenue of 511 k€. Revenue is growing positively over 8 years (CAGR: +0.7%). Significant drop of -25% vs 2022. After deducting consumption (31 k€), gross margin stands at 480 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 58 k€, representing 11.3% of revenue. Positive scissor effect: EBITDA margin improves by +9.8 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 54 k€, i.e. 10.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

511 082 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

480 133 €

EBITDA (2023) ?
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

57 615 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

59 155 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

54 388 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.3%

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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 -26%. 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 -42%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.7% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-26.079%

Financial autonomy (2023) ?
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

-42.157%

Cash flow / Revenue (2023) ?
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

10.689%

Repayment capacity (2023) ?
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

0.738

Asset age ratio (2023) ?
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

0.1%

Solvency indicators evolution
PIERRES ET JARDINS BENJAMIN ET FRERES

Sector positioning

Debt ratio
-26.08 2023
2021
2022
2023
Q1: 5.28
Med: 31.0
Q3: 81.69
Excellent

In 2023, the debt ratio of PIERRES ET JARDINS BENJAM... (-26.08) 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
-42.16% 2023
2021
2022
2023
Q1: 15.41%
Med: 34.96%
Q3: 53.46%
Average

In 2023, the financial autonomy of PIERRES ET JARDINS BENJAM... (-42.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.74 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.49 years
Q3: 1.75 years
Average +34 pts over 3 years

In 2023, the repayment capacity of PIERRES ET JARDINS BENJAM... (0.74) 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 74.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

74.364

Interest coverage (2023) ?
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
PIERRES ET JARDINS BENJAMIN ET FRERES

Sector positioning

Liquidity ratio
74.36 2023
2021
2022
2023
Q1: 135.49
Med: 192.63
Q3: 298.68
Watch

In 2023, the liquidity ratio of PIERRES ET JARDINS BENJAM... (74.36) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.57x
Q3: 2.7x
Average

In 2023, the interest coverage of PIERRES ET JARDINS BENJAM... (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: 152 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 290 days. Excellent situation: suppliers finance 138 days of the operating cycle (retail model). Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 87 days of revenue, i.e. 124 k€ to permanently finance. Notable WCR improvement over the period (-70%), freeing up cash.

Operating WCR (2023) ?
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

124 121 €

Customer credit (2023) ?
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

152 j

Supplier credit (2023) ?
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

290 j

Inventory turnover (2023) ?
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

25 j

WCR in days of revenue (2023) ?
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

87 j

WCR and payment terms evolution
PIERRES ET JARDINS BENJAMIN ET FRERES

Positioning of PIERRES ET JARDINS BENJAMIN ET FRERES 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 BENJAMIN ET FRERES is estimated at 169 023 € (range 64 091€ - 301 210€). With an EBITDA of 57 615€, 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 2023
125 transactions
64k€ 169k€ 301k€
169 023 € Range: 64 091€ - 301 210€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
57 615 € × 2.8x
Estimation 159 805 €
51 818€ - 292 655€
Revenue Multiple 30%
511 082 € × 0.35x
Estimation 180 087 €
92 494€ - 255 573€
Net Income Multiple 20%
54 388 € × 3.2x
Estimation 175 476 €
52 168€ - 391 055€

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 PIERRES ET JARDINS BENJAMIN ET FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about PIERRES ET JARDINS BENJAMIN ET FRERES

What is the revenue of PIERRES ET JARDINS BENJAMIN ET FRERES ?

The revenue of PIERRES ET JARDINS BENJAMIN ET FRERES in 2023 is 511 k€.

Is PIERRES ET JARDINS BENJAMIN ET FRERES profitable?

Yes, PIERRES ET JARDINS BENJAMIN ET FRERES generated a net profit of 54 k€ in 2023.

Where is the headquarters of PIERRES ET JARDINS BENJAMIN ET FRERES ?

The headquarters of PIERRES ET JARDINS BENJAMIN ET FRERES is located in LA ROCHETTE (77000), in the department Seine-et-Marne.

Where to find the tax return of PIERRES ET JARDINS BENJAMIN ET FRERES ?

The tax return of PIERRES ET JARDINS BENJAMIN ET FRERES 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 BENJAMIN ET FRERES operate?

PIERRES ET JARDINS BENJAMIN ET FRERES 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.