ENTREPRISE HUBERT JANNET : revenue, balance sheet and financial ratios

ENTREPRISE HUBERT JANNET is a French company founded 50 years ago, specialized in the sector Construction de maisons individuelles. Based in SAINT-GERMAIN-DU-BOIS (71330), this company of category PME shows in 2025 a revenue of 1.1 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 - ENTREPRISE HUBERT JANNET (SIREN 307560821)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 088 360 € 903 585 € 1 009 359 € 1 007 938 € 1 177 750 € 1 425 705 € N/C N/C 1 034 555 €
Net income 37 310 € 24 773 € -25 017 € -47 219 € 2 305 € 54 100 € 15 916 € 37 079 € -44 861 €
EBITDA 33 822 € 26 501 € -14 687 € -47 551 € 802 € 56 957 € N/C N/C -40 053 €
Net margin 3.4% 2.7% -2.5% -4.7% 0.2% 3.8% N/C N/C -4.3%

Revenue and income statement

In 2025, ENTREPRISE HUBERT JANNET achieves revenue of 1.1 M€. Revenue is growing positively over 9 years (CAGR: +0.6%). Vs 2024, growth of +20% (904 k€ -> 1.1 M€). After deducting consumption (317 k€), gross margin stands at 771 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 3.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 088 360 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

771 048 €

EBITDA (2025) ?
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

33 822 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

34 332 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

37 310 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.1%

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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 11%. 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 57%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.606%

Financial autonomy (2025) ?
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

56.549%

Cash flow / Revenue (2025) ?
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

3.08%

Repayment capacity (2025) ?
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

0.596

Asset age ratio (2025) ?
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

4.7%

Solvency indicators evolution
ENTREPRISE HUBERT JANNET

Sector positioning

Debt ratio
10.61 2025
2023
2024
2025
Q1: 0.61
Med: 12.76
Q3: 36.19
Good -17 pts over 3 years

In 2025, the debt ratio of ENTREPRISE HUBERT JANNET (10.61) 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
56.55% 2025
2023
2024
2025
Q1: 16.67%
Med: 36.28%
Q3: 57.14%
Good +10 pts over 3 years

In 2025, the financial autonomy of ENTREPRISE HUBERT JANNET (56.5%) 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
0.6 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.08 years
Q3: 0.9 years
Average +41 pts over 3 years

In 2025, the repayment capacity of ENTREPRISE HUBERT JANNET (0.60) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 238.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

238.729

Interest coverage (2025) ?
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

0.925

Liquidity indicators evolution
ENTREPRISE HUBERT JANNET

Sector positioning

Liquidity ratio
238.73 2025
2023
2024
2025
Q1: 139.03
Med: 206.3
Q3: 306.63
Good +16 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE HUBERT JANNET (238.73) 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
0.93x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.45x
Good +34 pts over 3 years

In 2025, the interest coverage of ENTREPRISE HUBERT JANNET (0.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 74 days of revenue, i.e. 224 k€ to permanently finance.

Operating WCR (2025) ?
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

224 365 €

Customer credit (2025) ?
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

33 j

Supplier credit (2025) ?
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

32 j

Inventory turnover (2025) ?
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

18 j

WCR in days of revenue (2025) ?
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

74 j

WCR and payment terms evolution
ENTREPRISE HUBERT JANNET

Positioning of ENTREPRISE HUBERT JANNET in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ENTREPRISE HUBERT JANNET is estimated at 116 145 € (range 54 532€ - 285 922€). With an EBITDA of 33 822€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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 2025
113 transactions
54k€ 116k€ 285k€
116 145 € Range: 54 532€ - 285 922€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
33 822 € × 3.6x
Estimation 123 391 €
46 500€ - 170 650€
Revenue Multiple 30%
1 088 360 € × 0.11x
Estimation 119 759 €
83 344€ - 469 554€
Net Income Multiple 20%
37 310 € × 2.5x
Estimation 92 614 €
31 397€ - 298 656€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare ENTREPRISE HUBERT JANNET with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about ENTREPRISE HUBERT JANNET

What is the revenue of ENTREPRISE HUBERT JANNET ?

The revenue of ENTREPRISE HUBERT JANNET in 2025 is 1.1 M€.

Is ENTREPRISE HUBERT JANNET profitable?

Yes, ENTREPRISE HUBERT JANNET generated a net profit of 37 k€ in 2025.

Where is the headquarters of ENTREPRISE HUBERT JANNET ?

The headquarters of ENTREPRISE HUBERT JANNET is located in SAINT-GERMAIN-DU-BOIS (71330), in the department Saone-et-Loire.

Where to find the tax return of ENTREPRISE HUBERT JANNET ?

The tax return of ENTREPRISE HUBERT JANNET 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 ENTREPRISE HUBERT JANNET operate?

ENTREPRISE HUBERT JANNET operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.