EDITIONS JURIDIQUES ET TECHNIQUES : revenue, balance sheet and financial ratios

EDITIONS JURIDIQUES ET TECHNIQUES is a French company founded 126 years ago, specialized in the sector Édition de revues et périodiques. Based in PARIS (75009), this company of category PME shows in 2023 a revenue of 2.3 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 - EDITIONS JURIDIQUES ET TECHNIQUES (SIREN 692008584)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 309 710 € 2 183 528 € 1 484 756 € 1 543 833 € 2 203 192 € 2 006 151 € 1 702 584 € 1 652 061 €
Net income 112 184 € -16 720 € 133 367 € 102 575 € -16 954 € -28 359 € 5 249 € -45 352 €
EBITDA 157 012 € 176 012 € 188 920 € 150 495 € 91 014 € 106 226 € 196 691 € 50 722 €
Net margin 4.9% -0.8% 9.0% 6.6% -0.8% -1.4% 0.3% -2.7%

Revenue and income statement

In 2023, EDITIONS JURIDIQUES ET TECHNIQUES achieves revenue of 2.3 M€. Revenue is growing positively over 8 years (CAGR: +4.9%). Vs 2022: +6%. After deducting consumption (0 €), gross margin stands at 2.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 157 k€, representing 6.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 112 k€, i.e. 4.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 309 710 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 309 710 €

EBITDA (2023) ?
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

157 012 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

148 903 €

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

112 184 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.8%

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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 27%. 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 53%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

27.061%

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

53.108%

Cash flow / Revenue (2023) ?
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

5.171%

Repayment capacity (2023) ?
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

2.146

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

39.0%

Solvency indicators evolution
EDITIONS JURIDIQUES ET TECHNIQUES

Sector positioning

Debt ratio
27.06 2023
2021
2022
2023
Q1: 0.0
Med: 0.5
Q3: 41.04
Average

In 2023, the debt ratio of EDITIONS JURIDIQUES ET TE... (27.06) 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
53.11% 2023
2021
2022
2023
Q1: 2.81%
Med: 32.64%
Q3: 58.04%
Good

In 2023, the financial autonomy of EDITIONS JURIDIQUES ET TE... (53.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.15 years 2023
2021
2022
2023
Q1: -0.0 years
Med: 0.0 years
Q3: 0.39 years
Watch

In 2023, the repayment capacity of EDITIONS JURIDIQUES ET TE... (2.15) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 259.52. 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

259.516

Interest coverage (2023) ?
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
EDITIONS JURIDIQUES ET TECHNIQUES

Sector positioning

Liquidity ratio
259.52 2023
2021
2022
2023
Q1: 119.64
Med: 207.47
Q3: 420.56
Good -19 pts over 3 years

In 2023, the liquidity ratio of EDITIONS JURIDIQUES ET TE... (259.52) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.46x
Average -28 pts over 3 years

In 2023, the interest coverage of EDITIONS JURIDIQUES ET TE... (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: 112 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. The company must finance 27 days of gap between collections and payments. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 104 days of revenue, i.e. 667 k€ to permanently finance. Over 2016-2023, WCR increased by +152%, requiring additional financing.

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

666 859 €

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

112 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

85 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

2 j

WCR in days of revenue (2023) ?
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

104 j

WCR and payment terms evolution
EDITIONS JURIDIQUES ET TECHNIQUES

Positioning of EDITIONS JURIDIQUES ET TECHNIQUES in its sector

Comparison with sector Édition de revues et périodiques

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of EDITIONS JURIDIQUES ET TECHNIQUES is estimated at 319 207 € (range 149 308€ - 1 004 527€). With an EBITDA of 157 012€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.16x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
67 tx
149k€ 319k€ 1004k€
319 207 € Range: 149 308€ - 1 004 527€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
157 012 € × 1.1x
Estimation 165 726 €
94 231€ - 955 263€
Revenue Multiple 30%
2 309 710 € × 0.16x
Estimation 379 835 €
258 902€ - 1 050 873€
Net Income Multiple 20%
112 184 € × 5.5x
Estimation 611 972 €
122 611€ - 1 058 173€
How is this estimate calculated?

This estimate is based on the analysis of 67 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 (Édition de revues et périodiques)

Compare EDITIONS JURIDIQUES ET TECHNIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Édition de revues et périodiques

Frequently asked questions about EDITIONS JURIDIQUES ET TECHNIQUES

What is the revenue of EDITIONS JURIDIQUES ET TECHNIQUES ?

The revenue of EDITIONS JURIDIQUES ET TECHNIQUES in 2023 is 2.3 M€.

Is EDITIONS JURIDIQUES ET TECHNIQUES profitable?

Yes, EDITIONS JURIDIQUES ET TECHNIQUES generated a net profit of 112 k€ in 2023.

Where is the headquarters of EDITIONS JURIDIQUES ET TECHNIQUES ?

The headquarters of EDITIONS JURIDIQUES ET TECHNIQUES is located in PARIS (75009), in the department Paris.

Where to find the tax return of EDITIONS JURIDIQUES ET TECHNIQUES ?

The tax return of EDITIONS JURIDIQUES ET TECHNIQUES 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 EDITIONS JURIDIQUES ET TECHNIQUES operate?

EDITIONS JURIDIQUES ET TECHNIQUES operates in the sector Édition de revues et périodiques (NAF code 58.14Z). See the 'Sector positioning' section above to compare the company with its competitors.