SIREN : 437554140
TWENTY THREE is a French company founded 25 years ago, specialized in the sector Services d'aménagement paysager . Based in LA BASTIDE-CLAIRENCE (64240), this company of category PME shows in 2024 a revenue of 185 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 185 002 € | 152 488 € | 161 214 € | 100 077 € | 101 546 € | 107 582 € | 104 259 € | 56 634 € |
| Net income | 1 913 € | 2 259 € | -4 514 € | 5 060 € | 731 € | 6 891 € | -2 757 € | 1 030 € |
| EBITDA | 1 662 € | 2 573 € | -103 € | 6 319 € | 4 503 € | 7 844 € | -1 223 € | 2 646 € |
| Net margin | 1.0% | 1.5% | -2.8% | 5.1% | 0.7% | 6.4% | -2.6% | 1.8% |
In 2024, TWENTY THREE achieves revenue of 185 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.9%. Vs 2023, growth of +21% (152 k€ -> 185 k€). After deducting consumption (64 k€), gross margin stands at 121 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.
185 002 €
120 871 €
1 662 €
2 134 €
1 913 €
0.9%
The debt ratio (= Financial debt / Equity x 100) stands at -257%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-257.267%
4.259%
2.298%
0.0
23.7%
In 2024, the debt ratio of TWENTY THREE (-257.27) 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.
In 2024, the financial autonomy of TWENTY THREE (4.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of TWENTY THREE (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 93.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
93.595
0.0
In 2024, the liquidity ratio of TWENTY THREE (93.59) 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.
In 2024, the interest coverage of TWENTY THREE (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 113 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The gap of 84 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-26 days): operations structurally generate cash.
-13 548 €
113 j
29 j
15 j
-26 j
Based on 125 transactions of similar company sales (all years), the value of TWENTY THREE is estimated at 23 095 € (range 11 158€ - 34 725€). With an EBITDA of 1 662€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare TWENTY THREE with other companies in the same sector:
Voir toutes les statistiques du secteur Services d'aménagement paysager
The revenue of TWENTY THREE in 2024 is 185 k€.
Yes, TWENTY THREE generated a net profit of 2 k€ in 2024.
The headquarters of TWENTY THREE is located in LA BASTIDE-CLAIRENCE (64240), in the department Pyrenees-Atlantiques.
The tax return of TWENTY THREE 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).
TWENTY THREE 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.