CJL EVOLUTION : revenue, balance sheet and financial ratios

CJL EVOLUTION is a French company founded 11 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in FAREMOUTIERS (77515), this company of category PME shows in 2022 a revenue of 6.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CJL EVOLUTION (SIREN 808993075)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C 6 007 519 € N/C 5 804 934 € 7 606 500 € 8 603 363 € 9 463 392 € 7 883 160 € 5 929 297 €
Net income 42 778 € 546 385 € 436 731 € 387 235 € 170 065 € -480 446 € 99 676 € 332 875 € 357 237 €
EBITDA N/C 615 732 € N/C 416 915 € 273 832 € -279 025 € 306 742 € 523 005 € 483 999 €
Net margin N/C 9.1% N/C 6.7% 2.2% -5.6% 1.1% 4.2% 6.0%

Revenue and income statement

In 2023, CJL EVOLUTION generates positive net income of 43 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2023: 357 k€ -> 43 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

42 778 €

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.946%

Financial autonomy (2023) ?
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

19.247%

Asset age ratio (2023) ?
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

31.0%

Solvency indicators evolution
CJL EVOLUTION

Sector positioning

Debt ratio
32.95 2023
2021
2022
2023
Q1: 7.86
Med: 35.99
Q3: 94.91
Good +22 pts over 3 years

In 2023, the debt ratio of CJL EVOLUTION (32.95) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
19.25% 2023
2021
2022
2023
Q1: 19.58%
Med: 37.66%
Q3: 54.69%
Average -8 pts over 3 years

In 2023, the financial autonomy of CJL EVOLUTION (19.2%) 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
0.44 years 2022
2022
Q1: 0.0 years
Med: 0.85 years
Q3: 2.66 years
Good

In 2022, the repayment capacity of CJL EVOLUTION (0.44) 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 115.16. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

115.157

Liquidity indicators evolution
CJL EVOLUTION

Sector positioning

Liquidity ratio
115.16 2023
2021
2022
2023
Q1: 140.25
Med: 196.83
Q3: 296.62
Watch

In 2023, the liquidity ratio of CJL EVOLUTION (115.16) 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
3.37x 2022
2022
Q1: 0.0x
Med: 0.87x
Q3: 3.24x
Excellent

In 2022, the interest coverage of CJL EVOLUTION (3.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 3042 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 338 days. The gap of 2704 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

3042 j

Supplier credit (2023) ?
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

338 j

Inventory turnover (2023) ?
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 and payment terms evolution
CJL EVOLUTION

Positioning of CJL EVOLUTION in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of CJL EVOLUTION is estimated at 150 383 € (range 41 951€ - 420 970€). 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 2023
120 transactions
41k€ 150k€ 420k€
150 383 € Range: 41 951€ - 420 970€
NAF 5 all-time

Valuation method used

Net Income Multiple
42 778 € × 3.5x = 150 383 €
Range: 41 951€ - 420 970€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare CJL EVOLUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about CJL EVOLUTION

What is the revenue of CJL EVOLUTION ?

The revenue of CJL EVOLUTION in 2022 is 6.0 M€.

Is CJL EVOLUTION profitable?

Yes, CJL EVOLUTION generated a net profit of 43 k€ in 2023.

Where is the headquarters of CJL EVOLUTION ?

The headquarters of CJL EVOLUTION is located in FAREMOUTIERS (77515), in the department Seine-et-Marne.

Where to find the tax return of CJL EVOLUTION ?

The tax return of CJL EVOLUTION 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 CJL EVOLUTION operate?

CJL EVOLUTION operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.