SAS BIGOT JEAN-PHILIPPE HORTICULTURE : revenue, balance sheet and financial ratios

SAS BIGOT JEAN-PHILIPPE HORTICULTURE is a French company founded 32 years ago, specialized in the sector Autres cultures non permanentes. Based in ALLONNES (72700), this company of category PME shows in 2024 a revenue of 8.7 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 - SAS BIGOT JEAN-PHILIPPE HORTICULTURE (SIREN 393840517)
Indicator 2024 2023 2022 2021
Revenue 8 702 981 € 8 837 174 € 8 480 301 € 2 108 727 €
Net income -1 082 079 € -380 728 € 628 503 € 41 318 €
EBITDA -534 948 € 103 137 € 1 311 007 € 170 395 €
Net margin -12.4% -4.3% 7.4% 2.0%

Revenue and income statement

In 2024, SAS BIGOT JEAN-PHILIPPE HORTICULTURE achieves revenue of 8.7 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +60.4%. Slight decline of -2% vs 2023. After deducting consumption (1.9 M€), gross margin stands at 6.8 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -535 k€, representing -6.1% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -619%, reducing margin by 7.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.1 M€ (-12.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 702 981 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 764 245 €

EBITDA (2024) ?
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

-534 948 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 019 268 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 082 079 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-6.1%

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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 247%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

247.309%

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

18.851%

Cash flow / Revenue (2024) ?
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

-7.034%

Repayment capacity (2024) ?
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

-3.036

Asset age ratio (2024) ?
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

23.3%

Solvency indicators evolution
SAS BIGOT JEAN-PHILIPPE HORTICULTURE

Sector positioning

Debt ratio
247.31 2024
2022
2023
2024
Q1: 5.54
Med: 26.39
Q3: 119.63
Watch

In 2024, the debt ratio of SAS BIGOT JEAN-PHILIPPE H... (247.31) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
18.85% 2024
2022
2023
2024
Q1: 11.86%
Med: 42.55%
Q3: 65.13%
Average

In 2024, the financial autonomy of SAS BIGOT JEAN-PHILIPPE H... (18.9%) 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
-3.04 years 2024
2022
2023
2024
Q1: -0.2 years
Med: 0.03 years
Q3: 3.29 years
Excellent -46 pts over 3 years

In 2024, the repayment capacity of SAS BIGOT JEAN-PHILIPPE H... (-3.04) 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 110.53. 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

110.534

Interest coverage (2024) ?
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

-24.451

Liquidity indicators evolution
SAS BIGOT JEAN-PHILIPPE HORTICULTURE

Sector positioning

Liquidity ratio
110.53 2024
2022
2023
2024
Q1: 142.22
Med: 268.97
Q3: 427.74
Watch

In 2024, the liquidity ratio of SAS BIGOT JEAN-PHILIPPE H... (110.53) 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
-24.45x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.75x
Q3: 7.04x
Watch -48 pts over 3 years

In 2024, the interest coverage of SAS BIGOT JEAN-PHILIPPE H... (-24.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 46 days of revenue, i.e. 1.1 M€ to permanently finance. Notable WCR improvement over the period (-65%), freeing up cash.

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

1 112 502 €

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

21 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

73 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

30 j

WCR in days of revenue (2024) ?
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

46 j

WCR and payment terms evolution
SAS BIGOT JEAN-PHILIPPE HORTICULTURE

Positioning of SAS BIGOT JEAN-PHILIPPE HORTICULTURE in its sector

Comparison with sector Autres cultures non permanentes

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of SAS BIGOT JEAN-PHILIPPE HORTICULTURE is estimated at 3 604 898 € (range 1 236 296€ - 6 053 108€). The price/revenue ratio is 0.41x (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 2024
138 transactions
1236k€ 3604k€ 6053k€
3 604 898 € Range: 1 236 296€ - 6 053 108€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
8 702 981 € × 0.41x = 3 604 898 €
Range: 1 236 296€ - 6 053 109€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Autres cultures non permanentes)

Compare SAS BIGOT JEAN-PHILIPPE HORTICULTURE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres cultures non permanentes

Frequently asked questions about SAS BIGOT JEAN-PHILIPPE HORTICULTURE

What is the revenue of SAS BIGOT JEAN-PHILIPPE HORTICULTURE ?

The revenue of SAS BIGOT JEAN-PHILIPPE HORTICULTURE in 2024 is 8.7 M€.

Is SAS BIGOT JEAN-PHILIPPE HORTICULTURE profitable?

SAS BIGOT JEAN-PHILIPPE HORTICULTURE recorded a net loss in 2024.

Where is the headquarters of SAS BIGOT JEAN-PHILIPPE HORTICULTURE ?

The headquarters of SAS BIGOT JEAN-PHILIPPE HORTICULTURE is located in ALLONNES (72700), in the department Sarthe.

Where to find the tax return of SAS BIGOT JEAN-PHILIPPE HORTICULTURE ?

The tax return of SAS BIGOT JEAN-PHILIPPE HORTICULTURE 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 SAS BIGOT JEAN-PHILIPPE HORTICULTURE operate?

SAS BIGOT JEAN-PHILIPPE HORTICULTURE operates in the sector Autres cultures non permanentes (NAF code 01.19Z). See the 'Sector positioning' section above to compare the company with its competitors.