Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1991-10-01 (34 years)Status: ActiveBusiness sector: Services d'aménagement paysager Location: LOZANNE (69380), Rhone
VUES SUR JARDIN : revenue, balance sheet and financial ratios
VUES SUR JARDIN is a French company
founded 34 years ago,
specialized in the sector Services d'aménagement paysager .
Based in LOZANNE (69380),
this company of category PME
shows in 2022 a revenue of 204 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - VUES SUR JARDIN (SIREN 383325495)
Indicator
2022
2021
2020
2019
2017
Revenue
203 885 €
139 618 €
110 111 €
138 193 €
100 462 €
Net income
43 259 €
30 686 €
14 061 €
25 403 €
-341 €
EBITDA
62 805 €
44 598 €
21 998 €
35 090 €
6 519 €
Net margin
21.2%
22.0%
12.8%
18.4%
-0.3%
Revenue and income statement
In 2022, VUES SUR JARDIN achieves revenue of 204 k€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +15.2%. Vs 2021, growth of +46% (140 k€ -> 204 k€). After deducting consumption (66 k€), gross margin stands at 138 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 63 k€, representing 30.8% of 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 43 k€, i.e. 21.2% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2022)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
203 885 €
Gross margin (2022)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
137 942 €
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
62 805 €
EBIT (2022)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
53 188 €
Net income (2022)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
43 259 €
EBITDA margin (2022)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
30.5%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength. 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 25.4% 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)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.309%
Financial autonomy (2022)
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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
81.318%
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
25.422%
Repayment capacity (2022)
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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
0.011
Asset age ratio (2022)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2019
2020
2021
2022
Debt ratio
0.019
0.403
0.146
0.023
0.309
Financial autonomy
66.531
75.795
81.08
81.224
81.318
Repayment capacity
-0.005
0.015
0.009
0.001
0.011
Cash flow / Revenue
-2.04%
20.803%
15.629%
26.392%
25.422%
Sector positioning
Debt ratio
0.312022
2020
2021
2022
Q1: 5.78
Med: 33.13
Q3: 93.91
Excellent
In 2022, the debt ratio of VUES SUR JARDIN (0.31) 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
81.32%2022
2020
2021
2022
Q1: 15.21%
Med: 35.03%
Q3: 53.87%
Excellent
In 2022, the financial autonomy of VUES SUR JARDIN (81.3%) 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
0.01 years2022
2020
2021
2022
Q1: 0.0 years
Med: 0.62 years
Q3: 1.92 years
Good
In 2022, the repayment capacity of VUES SUR JARDIN (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 491.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2022)
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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
491.765
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
0.0
Liquidity indicators evolution VUES SUR JARDIN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2019
2020
2021
2022
Liquidity ratio
285.169
364.285
475.129
442.329
491.765
Interest coverage
0.0
0.0
0.0
0.0
0.0
Sector positioning
Liquidity ratio
491.762022
2020
2021
2022
Q1: 132.91
Med: 194.82
Q3: 299.02
Excellent
In 2022, the liquidity ratio of VUES SUR JARDIN (491.76) 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
0.0x2022
2020
2021
2022
Q1: 0.0x
Med: 0.54x
Q3: 2.21x
Average
In 2022, the interest coverage of VUES SUR JARDIN (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: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. The gap of 43 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 106 days of revenue, i.e. 60 k€ to permanently finance. Over 2017-2022, WCR increased by +79%, requiring additional financing.
Operating WCR (2022)
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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
60 044 €
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
90 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
47 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
106 j
WCR and payment terms evolution VUES SUR JARDIN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2019
2020
2021
2022
Operating WCR
33 452 €
42 141 €
45 398 €
36 625 €
60 044 €
Inventory turnover (days)
3
0
0
0
0
Customer payment term (days)
140
117
159
114
90
Supplier payment term (days)
46
61
32
48
47
Positioning of VUES SUR JARDIN 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 VUES SUR JARDIN is estimated at
136 566 €
(range 47 611€ - 252 302€).
With an EBITDA of 62 805€, 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 value2022
125 transactions
47k€136k€252k€
136 566 €Range: 47 611€ - 252 302€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
62 805 €×2.8x
Estimation174 200 €
56 486€ - 319 017€
Revenue Multiple30%
203 885 €×0.35x
Estimation71 842 €
36 899€ - 101 955€
Net Income Multiple20%
43 259 €×3.2x
Estimation139 569 €
41 493€ - 311 037€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 VUES SUR JARDIN with other companies in the same sector:
Yes, VUES SUR JARDIN generated a net profit of 43 k€ in 2022.
Where is the headquarters of VUES SUR JARDIN ?
The headquarters of VUES SUR JARDIN is located in LOZANNE (69380), in the department Rhone.
Where to find the tax return of VUES SUR JARDIN ?
The tax return of VUES SUR 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 VUES SUR JARDIN operate?
VUES SUR JARDIN 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.
Item evolution
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