FOUR J'S DEVELOPMENT TOOLS FRANCE : revenue, balance sheet and financial ratios

FOUR J'S DEVELOPMENT TOOLS FRANCE is a French company founded 24 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in SCHILTIGHEIM (67300), this company of category PME shows in 2022 a revenue of 1.5 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 - FOUR J'S DEVELOPMENT TOOLS FRANCE (SIREN 440422236)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 1 516 407 € 1 087 705 € 743 640 € 859 899 € 842 114 € 815 124 € 946 846 €
Net income 39 170 € 27 837 € 19 302 € 21 792 € 21 527 € 20 702 € 31 288 €
EBITDA 67 456 € 51 341 € 29 519 € 1 862 € 31 954 € 48 736 € 58 650 €
Net margin 2.6% 2.6% 2.6% 2.5% 2.6% 2.5% 3.3%

Revenue and income statement

In 2022, FOUR J'S DEVELOPMENT TOOLS FRANCE achieves revenue of 1.5 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +8.2%. Vs 2021, growth of +39% (1.1 M€ -> 1.5 M€). After deducting consumption (0 €), gross margin stands at 1.5 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 67 k€, representing 4.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 516 407 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 516 407 €

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

67 456 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

52 655 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

39 170 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.4%

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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 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 37%. The balance between equity and debt is satisfactory. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2022) ?
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

36.724%

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

3.556%

Repayment capacity (2022) ?
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

0.0

Asset age ratio (2022) ?
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

1.0%

Solvency indicators evolution
FOUR J'S DEVELOPMENT TOOLS FRANCE

Sector positioning

Debt ratio
0.0 2022
2020
2021
2022
Q1: 0.0
Med: 4.76
Q3: 47.3
Excellent

In 2022, the debt ratio of FOUR J'S DEVELOPMENT TOOL... (0.00) 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
36.72% 2022
2020
2021
2022
Q1: 7.73%
Med: 33.34%
Q3: 59.44%
Good -22 pts over 3 years

In 2022, the financial autonomy of FOUR J'S DEVELOPMENT TOOL... (36.7%) 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
0.0 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 0.75 years
Excellent

In 2022, the repayment capacity of FOUR J'S DEVELOPMENT TOOL... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 140.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

140.939

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
FOUR J'S DEVELOPMENT TOOLS FRANCE

Sector positioning

Liquidity ratio
140.94 2022
2020
2021
2022
Q1: 147.53
Med: 234.01
Q3: 411.9
Average -22 pts over 3 years

In 2022, the liquidity ratio of FOUR J'S DEVELOPMENT TOOL... (140.94) 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 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.93x
Average

In 2022, the interest coverage of FOUR J'S DEVELOPMENT TOOL... (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: 187 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The gap of 167 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 72 days of revenue, i.e. 304 k€ to permanently finance. Over 2016-2022, WCR increased by +146%, requiring additional financing.

Operating WCR (2022) ?
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

303 949 €

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

187 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

20 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

72 j

WCR and payment terms evolution
FOUR J'S DEVELOPMENT TOOLS FRANCE

Positioning of FOUR J'S DEVELOPMENT TOOLS FRANCE in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 60 376€ to 300 985€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
60k€ 153k€ 300k€
153 488 € Range: 60 376€ - 300 985€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 21 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 (Conseil en systèmes et logiciels informatiques)

Compare FOUR J'S DEVELOPMENT TOOLS FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en systèmes et logiciels informatiques

Frequently asked questions about FOUR J'S DEVELOPMENT TOOLS FRANCE

What is the revenue of FOUR J'S DEVELOPMENT TOOLS FRANCE ?

The revenue of FOUR J'S DEVELOPMENT TOOLS FRANCE in 2022 is 1.5 M€.

Is FOUR J'S DEVELOPMENT TOOLS FRANCE profitable?

Yes, FOUR J'S DEVELOPMENT TOOLS FRANCE generated a net profit of 39 k€ in 2022.

Where is the headquarters of FOUR J'S DEVELOPMENT TOOLS FRANCE ?

The headquarters of FOUR J'S DEVELOPMENT TOOLS FRANCE is located in SCHILTIGHEIM (67300), in the department Bas-Rhin.

Where to find the tax return of FOUR J'S DEVELOPMENT TOOLS FRANCE ?

The tax return of FOUR J'S DEVELOPMENT TOOLS FRANCE 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 FOUR J'S DEVELOPMENT TOOLS FRANCE operate?

FOUR J'S DEVELOPMENT TOOLS FRANCE operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.