Employees: 01 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2009-12-17 (16 years)Status: ActiveBusiness sector: Activités des agences de placement de main-d'œuvre Location: PARIS (75015), Paris
JAC'EM RECRUTEMENT : revenue, balance sheet and financial ratios
JAC'EM RECRUTEMENT is a French company
founded 16 years ago,
specialized in the sector Activités des agences de placement de main-d'œuvre .
Based in PARIS (75015),
this company of category PME
shows in 2023 a revenue of 543 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - JAC'EM RECRUTEMENT (SIREN 518939327)
Indicator
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
542 761 €
564 551 €
597 000 €
657 431 €
664 321 €
862 112 €
817 697 €
935 287 €
Net income
-2 578 €
107 253 €
107 583 €
95 142 €
69 158 €
216 542 €
212 856 €
366 908 €
EBITDA
101 282 €
182 264 €
171 335 €
156 879 €
115 912 €
324 479 €
355 796 €
440 601 €
Net margin
-0.5%
19.0%
18.0%
14.5%
10.4%
25.1%
26.0%
39.2%
Revenue and income statement
In 2023, JAC'EM RECRUTEMENT achieves revenue of 543 k€. Revenue is declining over the period 2016-2023 (CAGR: -7.5%). Slight decline of -4% vs 2022. After deducting consumption (0 €), gross margin stands at 543 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 101 k€, representing 18.7% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -44%, reducing margin by 13.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -3 k€ (-0.5% of revenue), which will impact equity.
Revenue (2023)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
542 761 €
Gross margin (2023)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
542 761 €
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
101 282 €
EBIT (2023)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
101 280 €
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-2 578 €
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
18.7%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
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 23%. The balance between equity and debt is satisfactory.
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
0.0%
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
22.619%
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
-0.475%
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
0.0
Solvency indicators evolution JAC'EM RECRUTEMENT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Debt ratio
224.865
257.748
292.024
303.918
285.589
254.028
0.0
0.0
Financial autonomy
29.558
26.373
23.37
21.943
23.61
25.112
24.73
22.619
Repayment capacity
6.502
10.828
12.565
38.223
26.895
22.883
0.0
0.0
Cash flow / Revenue
39.079%
26.64%
25.118%
9.5%
14.605%
18.661%
18.805%
-0.475%
Sector positioning
Debt ratio
0.02023
2021
2022
2023
Q1: 0.0
Med: 3.05
Q3: 43.76
Excellent-50 pts over 3 years
In 2023, the debt ratio of JAC'EM RECRUTEMENT (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
22.62%2023
2021
2022
2023
Q1: 7.37%
Med: 29.36%
Q3: 54.23%
Average-6 pts over 3 years
In 2023, the financial autonomy of JAC'EM RECRUTEMENT (22.6%) 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
0.0 years2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.33 years
Excellent-53 pts over 3 years
In 2023, the repayment capacity of JAC'EM RECRUTEMENT (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 35.78. 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 144.6x. Operating income very largely covers interest expenses: high safety margin.
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
35.779
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
144.603
Liquidity indicators evolution JAC'EM RECRUTEMENT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Liquidity ratio
482.851
288.877
324.077
179.821
262.302
246.531
38.505
35.779
Interest coverage
10.962
11.957
11.377
31.186
20.283
16.612
30.473
144.603
Sector positioning
Liquidity ratio
35.782023
2021
2022
2023
Q1: 129.16
Med: 185.78
Q3: 313.92
Watch-52 pts over 3 years
In 2023, the liquidity ratio of JAC'EM RECRUTEMENT (35.78) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
144.6x2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.64x
Excellent
In 2023, the interest coverage of JAC'EM RECRUTEMENT (144.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 123 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 327 days. Excellent situation: suppliers finance 204 days of the operating cycle (retail model). WCR is negative (-1137 days): operations structurally generate cash. Notable WCR improvement over the period (-411%), freeing up cash.
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
-1 713 752 €
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
123 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
327 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
0 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
-1137 j
WCR and payment terms evolution JAC'EM RECRUTEMENT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Operating WCR
551 847 €
380 147 €
827 740 €
625 943 €
552 564 €
738 555 €
-1 876 054 €
-1 713 752 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
34
23
26
37
25
97
69
123
Supplier payment term (days)
14
13
241
301
300
280
319
327
Positioning of JAC'EM RECRUTEMENT in its sector
Comparison with sector Activités des agences de placement de main-d'œuvre
Valuation estimate
Based on 147 transactions of similar company sales
(all years),
the value of JAC'EM RECRUTEMENT is estimated at
145 022 €
(range 74 388€ - 304 923€).
With an EBITDA of 101 282€, the sector multiple of 2.0x is applied.
The price/revenue ratio is 0.08x
(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 value2023
147 transactions
74k€145k€304k€
145 022 €Range: 74 388€ - 304 923€
Section all-time
Aggregated at NAF section level
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
101 282 €×2.0x
Estimation205 959 €
99 357€ - 443 087€
Revenue Multiple30%
542 761 €×0.08x
Estimation43 460 €
32 773€ - 74 649€
How is this estimate calculated?
This estimate is based on the analysis of 147 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 (Activités des agences de placement de main-d'œuvre )
Compare JAC'EM RECRUTEMENT with other companies in the same sector:
Frequently asked questions about JAC'EM RECRUTEMENT
What is the revenue of JAC'EM RECRUTEMENT ?
The revenue of JAC'EM RECRUTEMENT in 2023 is 543 k€.
Is JAC'EM RECRUTEMENT profitable?
JAC'EM RECRUTEMENT recorded a net loss in 2023.
Where is the headquarters of JAC'EM RECRUTEMENT ?
The headquarters of JAC'EM RECRUTEMENT is located in PARIS (75015), in the department Paris.
Where to find the tax return of JAC'EM RECRUTEMENT ?
The tax return of JAC'EM RECRUTEMENT 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 JAC'EM RECRUTEMENT operate?
JAC'EM RECRUTEMENT operates in the sector Activités des agences de placement de main-d'œuvre (NAF code 78.10Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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