SCIC LE BIAU JARDIN : revenue, balance sheet and financial ratios

SCIC LE BIAU JARDIN is a French company founded 29 years ago, specialized in the sector Culture de légumes, de melons, de racines et de tubercules. Based in GERZAT (63360), this company of category PME shows in 2024 a revenue of 1.4 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 - SCIC LE BIAU JARDIN (SIREN 411377898)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 1 436 298 € 1 302 179 € 1 171 743 € 1 241 803 € 1 264 280 € 1 009 942 € 948 394 € 893 396 € 860 711 € 811 244 €
Net income 1 198 € 20 179 € 20 799 € 25 478 € 97 593 € 38 806 € 36 665 € 6 453 € 17 026 € 10 807 €
EBITDA -1 473 € 27 459 € 47 151 € 6 714 € 121 778 € 48 823 € 38 233 € 23 550 € 5 612 € 14 925 €
Net margin 0.1% 1.5% 1.8% 2.1% 7.7% 3.8% 3.9% 0.7% 2.0% 1.3%

Revenue and income statement

In 2024, SCIC LE BIAU JARDIN achieves revenue of 1.4 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.6%. Vs 2023, growth of +10% (1.3 M€ -> 1.4 M€). After deducting consumption (469 k€), gross margin stands at 968 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1 k€, representing -0.1% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -105%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

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

1 436 298 €

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

967 593 €

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

-1 473 €

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

-93 670 €

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

1 198 €

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

-0.1%

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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 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

47.774%

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

61.422%

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

-0.094%

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

-273.68

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

56.1%

Solvency indicators evolution
SCIC LE BIAU JARDIN

Sector positioning

Debt ratio
47.77 2024
2022
2023
2024
Q1: 5.96
Med: 41.62
Q3: 134.36
Average +12 pts over 3 years

In 2024, the debt ratio of SCIC LE BIAU JARDIN (47.77) 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
61.42% 2024
2022
2023
2024
Q1: 11.38%
Med: 34.06%
Q3: 57.22%
Excellent

In 2024, the financial autonomy of SCIC LE BIAU JARDIN (61.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-273.68 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.96 years
Excellent -52 pts over 3 years

In 2024, the repayment capacity of SCIC LE BIAU JARDIN (-273.68) 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 287.74. 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

287.736

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

-561.847

Liquidity indicators evolution
SCIC LE BIAU JARDIN

Sector positioning

Liquidity ratio
287.74 2024
2022
2023
2024
Q1: 125.21
Med: 209.59
Q3: 411.22
Good -10 pts over 3 years

In 2024, the liquidity ratio of SCIC LE BIAU JARDIN (287.74) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-561.85x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.41x
Q3: 8.21x
Average -50 pts over 3 years

In 2024, the interest coverage of SCIC LE BIAU JARDIN (-561.9x) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 73 days of revenue, i.e. 292 k€ to permanently finance. Over 2015-2024, WCR increased by +145%, requiring additional financing.

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

291 856 €

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

23 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

30 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

56 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

73 j

WCR and payment terms evolution
SCIC LE BIAU JARDIN

Positioning of SCIC LE BIAU JARDIN in its sector

Comparison with sector Culture de légumes, de melons, de racines et de tubercules

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of SCIC LE BIAU JARDIN is estimated at 358 132 € (range 122 932€ - 603 262€). 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
122k€ 358k€ 603k€
358 132 € Range: 122 932€ - 603 262€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 436 298 € × 0.41x
Estimation 594 935 €
204 032€ - 998 976€
Net Income Multiple 20%
1 198 € × 2.4x
Estimation 2 928 €
1 282€ - 9 693€
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 (Culture de légumes, de melons, de racines et de tubercules)

Compare SCIC LE BIAU JARDIN with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de légumes, de melons, de racines et de tubercules

Frequently asked questions about SCIC LE BIAU JARDIN

What is the revenue of SCIC LE BIAU JARDIN ?

The revenue of SCIC LE BIAU JARDIN in 2024 is 1.4 M€.

Is SCIC LE BIAU JARDIN profitable?

Yes, SCIC LE BIAU JARDIN generated a net profit of 1 k€ in 2024.

Where is the headquarters of SCIC LE BIAU JARDIN ?

The headquarters of SCIC LE BIAU JARDIN is located in GERZAT (63360), in the department Puy-de-Dome.

Where to find the tax return of SCIC LE BIAU JARDIN ?

The tax return of SCIC LE BIAU JARDIN 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 SCIC LE BIAU JARDIN operate?

SCIC LE BIAU JARDIN operates in the sector Culture de légumes, de melons, de racines et de tubercules (NAF code 01.13Z). See the 'Sector positioning' section above to compare the company with its competitors.