SARL LES BUTTES DE FONTAINE : revenue, balance sheet and financial ratios

SARL LES BUTTES DE FONTAINE is a French company founded 24 years ago, specialized in the sector Services d'aménagement paysager . Based in JOUY-LE-CHATEL (77970), this company of category PME shows in 2022 a revenue of 105 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 - SARL LES BUTTES DE FONTAINE (SIREN 442163432)
Indicator 2022 2021
Revenue 105 391 € 103 475 €
Net income 875 007 € 219 151 €
EBITDA 28 512 € 41 618 €
Net margin 830.2% 211.8%

Revenue and income statement

In 2022, SARL LES BUTTES DE FONTAINE achieves revenue of 105 k€. Vs 2021: +2%. After deducting consumption (19 k€), gross margin stands at 86 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 29 k€, representing 27.1% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -31%, reducing margin by 13.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 875 k€, i.e. 830.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

105 391 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

86 361 €

EBITDA (2022) ?
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

28 512 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 081 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

875 007 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

27.1%

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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 1%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 832.6% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.26%

Financial autonomy (2022) ?
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

1.231%

Cash flow / Revenue (2022) ?
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

832.562%

Repayment capacity (2022) ?
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

0.001

Asset age ratio (2022) ?
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

2.8%

Solvency indicators evolution
SARL LES BUTTES DE FONTAINE

Sector positioning

Debt ratio
1.26 2022
2021
2022
Q1: 5.78
Med: 33.13
Q3: 93.91
Excellent

In 2022, the debt ratio of SARL LES BUTTES DE FONTAINE (1.26) 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
1.23% 2022
2021
2022
Q1: 15.21%
Med: 35.03%
Q3: 53.87%
Average

In 2022, the financial autonomy of SARL LES BUTTES DE FONTAINE (1.2%) 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
0.0 years 2022
2021
2022
Q1: 0.0 years
Med: 0.62 years
Q3: 1.92 years
Excellent

In 2022, the repayment capacity of SARL LES BUTTES DE FONTAINE (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 568.73. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

568.731

Interest coverage (2022) ?
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

0.168

Liquidity indicators evolution
SARL LES BUTTES DE FONTAINE

Sector positioning

Liquidity ratio
568.73 2022
2021
2022
Q1: 132.91
Med: 194.82
Q3: 299.02
Excellent

In 2022, the liquidity ratio of SARL LES BUTTES DE FONTAINE (568.73) 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
0.17x 2022
2021
2022
Q1: 0.0x
Med: 0.54x
Q3: 2.21x
Average -42 pts over 2 years

In 2022, the interest coverage of SARL LES BUTTES DE FONTAINE (0.2x) 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: 226 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The gap of 181 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 115 days of revenue, i.e. 34 k€ to permanently finance.

Operating WCR (2022) ?
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

33 565 €

Customer credit (2022) ?
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

226 j

Supplier credit (2022) ?
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

45 j

Inventory turnover (2022) ?
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 in days of revenue (2022) ?
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

115 j

WCR and payment terms evolution
SARL LES BUTTES DE FONTAINE

Positioning of SARL LES BUTTES DE FONTAINE 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 LES BUTTES DE FONTAINE is estimated at 615 300 € (range 186 402€ - 1 346 502€). With an EBITDA of 28 512€, 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 2022
125 transactions
186k€ 615k€ 1346k€
615 300 € Range: 186 402€ - 1 346 502€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
28 512 € × 2.8x
Estimation 79 083 €
25 643€ - 144 826€
Revenue Multiple 30%
105 391 € × 0.35x
Estimation 37 136 €
19 073€ - 52 702€
Net Income Multiple 20%
875 007 € × 3.2x
Estimation 2 823 093 €
839 294€ - 6 291 392€

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 LES BUTTES DE FONTAINE with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about SARL LES BUTTES DE FONTAINE

What is the revenue of SARL LES BUTTES DE FONTAINE ?

The revenue of SARL LES BUTTES DE FONTAINE in 2022 is 105 k€.

Is SARL LES BUTTES DE FONTAINE profitable?

Yes, SARL LES BUTTES DE FONTAINE generated a net profit of 875 k€ in 2022.

Where is the headquarters of SARL LES BUTTES DE FONTAINE ?

The headquarters of SARL LES BUTTES DE FONTAINE is located in JOUY-LE-CHATEL (77970), in the department Seine-et-Marne.

Where to find the tax return of SARL LES BUTTES DE FONTAINE ?

The tax return of SARL LES BUTTES DE FONTAINE 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 LES BUTTES DE FONTAINE operate?

SARL LES BUTTES DE FONTAINE 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.