ESPACE JURI ENTREPRISES : revenue, balance sheet and financial ratios

ESPACE JURI ENTREPRISES is a French company founded 22 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2019 a revenue of 48 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ESPACE JURI ENTREPRISES (SIREN 450340344)
Indicator 2019 2016
Revenue 48 175 € 50 572 €
Net income 8 844 € 11 583 €
EBITDA -122 € 30 834 €
Net margin 18.4% 22.9%

Revenue and income statement

In 2019, ESPACE JURI ENTREPRISES achieves revenue of 48 k€. Slight decline of -5% vs 2016. After deducting consumption (0 €), gross margin stands at 48 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -122 €, representing -0.3% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -100%, reducing margin by 61.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 18.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

48 175 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

48 175 €

EBITDA (2019) ?
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

-122 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 405 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 844 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.3%

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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 24%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 44.6% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

23.892%

Financial autonomy (2019) ?
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

13.194%

Cash flow / Revenue (2019) ?
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

44.639%

Repayment capacity (2019) ?
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

0.033

Asset age ratio (2019) ?
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

32.8%

Solvency indicators evolution
ESPACE JURI ENTREPRISES

Sector positioning

Debt ratio
23.89 2019
2016
2019
Q1: 0.0
Med: 12.62
Q3: 156.33
Average -11 pts over 2 years

In 2019, the debt ratio of ESPACE JURI ENTREPRISES (23.89) 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
13.19% 2019
2016
2019
Q1: 2.77%
Med: 38.3%
Q3: 79.81%
Average -20 pts over 2 years

In 2019, the financial autonomy of ESPACE JURI ENTREPRISES (13.2%) 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
0.03 years 2019
2016
2019
Q1: 0.0 years
Med: 0.55 years
Q3: 8.61 years
Good -30 pts over 2 years

In 2019, the repayment capacity of ESPACE JURI ENTREPRISES (0.03) 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 80.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

80.093

Interest coverage (2019) ?
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
ESPACE JURI ENTREPRISES

Sector positioning

Liquidity ratio
80.09 2019
2016
2019
Q1: 72.48
Med: 241.79
Q3: 939.07
Average

In 2019, the liquidity ratio of ESPACE JURI ENTREPRISES (80.09) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2019
2016
2019
Q1: 0.0x
Med: 0.0x
Q3: 13.75x
Average -30 pts over 2 years

In 2019, the interest coverage of ESPACE JURI ENTREPRISES (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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 316 days. Excellent situation: suppliers finance 289 days of the operating cycle (retail model). WCR is negative (-651 days): operations structurally generate cash.

Operating WCR (2019) ?
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

-87 167 €

Customer credit (2019) ?
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

27 j

Supplier credit (2019) ?
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

316 j

Inventory turnover (2019) ?
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 (2019) ?
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

-651 j

WCR and payment terms evolution
ESPACE JURI ENTREPRISES

Positioning of ESPACE JURI ENTREPRISES in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 234 transactions of similar company sales in 2019, the value of ESPACE JURI ENTREPRISES is estimated at 42 551 € (range 18 041€ - 79 412€). The price/revenue ratio is 0.69x (in line with sector norms). 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 2019
234 transactions
18k€ 42k€ 79k€
42 551 € Range: 18 041€ - 79 412€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
48 175 € × 0.69x
Estimation 33 192 €
15 865€ - 56 044€
Net Income Multiple 20%
8 844 € × 6.4x
Estimation 56 590 €
21 307€ - 114 466€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 234 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 (Location de terrains et d'autres biens immobiliers)

Compare ESPACE JURI ENTREPRISES with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ESPACE JURI ENTREPRISES

What is the revenue of ESPACE JURI ENTREPRISES ?

The revenue of ESPACE JURI ENTREPRISES in 2019 is 48 k€.

Is ESPACE JURI ENTREPRISES profitable?

Yes, ESPACE JURI ENTREPRISES generated a net profit of 9 k€ in 2019.

Where is the headquarters of ESPACE JURI ENTREPRISES ?

The headquarters of ESPACE JURI ENTREPRISES is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of ESPACE JURI ENTREPRISES ?

The tax return of ESPACE JURI ENTREPRISES 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 ESPACE JURI ENTREPRISES operate?

ESPACE JURI ENTREPRISES operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.