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J3S FORMATIONS : revenue, balance sheet and financial ratios

J3S FORMATIONS is a French company founded 8 years ago, specialized in the sector Autres enseignements. Based in LES LILAS (93260), this company of category PME shows in 2018 a revenue of 126 k€. 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 - J3S FORMATIONS (SIREN 830727996)
Indicator 2020 2018
Revenue N/C 125 642 €
Net income 97 215 € 14 831 €
EBITDA N/C 17 715 €
Net margin N/C 11.8%

Revenue and income statement

In 2020, J3S FORMATIONS generates positive net income of 97 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2020: 15 k€ -> 97 k€.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

97 215 €

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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 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

74.825%

Financial autonomy (2020) ?
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

34.828%

Asset age ratio (2020) ?
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

48.5%

Solvency indicators evolution
J3S FORMATIONS

Sector positioning

Debt ratio
74.83 2020
2018
2020
Q1: 0.0
Med: 2.96
Q3: 71.84
Average

In 2020, the debt ratio of J3S FORMATIONS (74.83) 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
34.83% 2020
2018
2020
Q1: 0.03%
Med: 22.07%
Q3: 54.07%
Good +11 pts over 2 years

In 2020, the financial autonomy of J3S FORMATIONS (34.8%) 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
1.17 years 2018
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.46 years
Average

In 2018, the repayment capacity of J3S FORMATIONS (1.17) 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 253.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

253.384

Liquidity indicators evolution
J3S FORMATIONS

Sector positioning

Liquidity ratio
253.38 2020
2018
2020
Q1: 110.64
Med: 206.5
Q3: 383.69
Good

In 2020, the liquidity ratio of J3S FORMATIONS (253.38) 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 2018
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.39x
Average

In 2018, the interest coverage of J3S FORMATIONS (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.

Operating WCR (2020) ?
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 (2020) ?
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

0 j

Supplier credit (2020) ?
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

0 j

Inventory turnover (2020) ?
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
J3S FORMATIONS

Positioning of J3S FORMATIONS in its sector

Comparison with sector Autres enseignements

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of J3S FORMATIONS is estimated at 285 516 € (range 106 520€ - 1 544 075€). 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 2020
134 transactions
106k€ 285k€ 1544k€
285 516 € Range: 106 520€ - 1 544 075€
NAF 5 all-time

Valuation method used

Net Income Multiple
97 215 € × 2.9x = 285 516 €
Range: 106 520€ - 1 544 076€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 134 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 (Autres enseignements)

Compare J3S FORMATIONS with other companies in the same sector:

Frequently asked questions about J3S FORMATIONS

What is the revenue of J3S FORMATIONS ?

The revenue of J3S FORMATIONS in 2018 is 126 k€.

Is J3S FORMATIONS profitable?

Yes, J3S FORMATIONS generated a net profit of 97 k€ in 2020.

Where is the headquarters of J3S FORMATIONS ?

The headquarters of J3S FORMATIONS is located in LES LILAS (93260), in the department Seine-Saint-Denis.

Where to find the tax return of J3S FORMATIONS ?

The tax return of J3S FORMATIONS 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 J3S FORMATIONS operate?

J3S FORMATIONS operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.