SARL ENT. ACCURSI : revenue, balance sheet and financial ratios

SARL ENT. ACCURSI is a French company founded 12 years ago, specialized in the sector Services d'aménagement paysager . Based in LUCE (28110), this company of category PME shows in 2023 a revenue of 1.3 M€. 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 - SARL ENT. ACCURSI (SIREN 793650730)
Indicator 2023 2021 2020 2019 2016
Revenue 1 285 548 € 1 009 598 € 761 853 € 712 075 € 473 804 €
Net income 212 874 € 125 520 € 96 204 € 74 950 € 44 319 €
EBITDA 305 891 € 201 996 € 167 779 € 121 530 € 91 175 €
Net margin 16.6% 12.4% 12.6% 10.5% 9.4%

Revenue and income statement

In 2023, SARL ENT. ACCURSI achieves revenue of 1.3 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +15.3%. Vs 2021, growth of +27% (1.0 M€ -> 1.3 M€). After deducting consumption (313 k€), gross margin stands at 973 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 306 k€, representing 23.8% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 213 k€, i.e. 16.6% 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

1 285 548 €

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

972 605 €

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

305 891 €

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

272 290 €

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

212 874 €

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

23.5%

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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 0%. 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 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 15.6% 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

0.0%

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

47.643%

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

15.624%

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

0.0

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

16.4%

Solvency indicators evolution
SARL ENT. ACCURSI

Sector positioning

Debt ratio
0.0 2023
2020
2021
2023
Q1: 5.28
Med: 31.0
Q3: 81.69
Excellent -34 pts over 3 years

In 2023, the debt ratio of SARL ENT. ACCURSI (0.00) 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
47.64% 2023
2020
2021
2023
Q1: 15.41%
Med: 34.96%
Q3: 53.46%
Good +15 pts over 3 years

In 2023, the financial autonomy of SARL ENT. ACCURSI (47.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.49 years
Q3: 1.75 years
Excellent -36 pts over 3 years

In 2023, the repayment capacity of SARL ENT. ACCURSI (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 162.38. 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

162.38

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
SARL ENT. ACCURSI

Sector positioning

Liquidity ratio
162.38 2023
2020
2021
2023
Q1: 135.49
Med: 192.63
Q3: 298.68
Average -17 pts over 3 years

In 2023, the liquidity ratio of SARL ENT. ACCURSI (162.38) 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.

Interest coverage
0.0x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.57x
Q3: 2.7x
Average -26 pts over 3 years

In 2023, the interest coverage of SARL ENT. ACCURSI (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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 29 days of revenue, i.e. 104 k€ to permanently finance. Over 2016-2023, WCR increased by +442%, requiring additional financing.

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

104 464 €

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

37 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

53 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

3 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

29 j

WCR and payment terms evolution
SARL ENT. ACCURSI

Positioning of SARL ENT. ACCURSI 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 SARL ENT. ACCURSI is estimated at 697 476 € (range 248 191€ - 1 275 857€). With an EBITDA of 305 891€, 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
248k€ 697k€ 1275k€
697 476 € Range: 248 191€ - 1 275 857€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
305 891 € × 2.8x
Estimation 848 440 €
275 116€ - 1 553 769€
Revenue Multiple 30%
1 285 548 € × 0.35x
Estimation 452 981 €
232 655€ - 642 854€
Net Income Multiple 20%
212 874 € × 3.2x
Estimation 686 809 €
204 186€ - 1 530 586€

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 SARL ENT. ACCURSI with other companies in the same sector:

Frequently asked questions about SARL ENT. ACCURSI

What is the revenue of SARL ENT. ACCURSI ?

The revenue of SARL ENT. ACCURSI in 2023 is 1.3 M€.

Is SARL ENT. ACCURSI profitable?

Yes, SARL ENT. ACCURSI generated a net profit of 213 k€ in 2023.

Where is the headquarters of SARL ENT. ACCURSI ?

The headquarters of SARL ENT. ACCURSI is located in LUCE (28110), in the department Eure-et-Loir.

Where to find the tax return of SARL ENT. ACCURSI ?

The tax return of SARL ENT. ACCURSI 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 SARL ENT. ACCURSI operate?

SARL ENT. ACCURSI 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.