JACQUOT JOLY ET ASSOCIES : revenue, balance sheet and financial ratios

JACQUOT JOLY ET ASSOCIES is a French company founded 33 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in MARCIGNY (71110), this company of category PME shows in 2018 a revenue of 143 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 - JACQUOT JOLY ET ASSOCIES (SIREN 388224800)
Indicator 2018 2017 2016
Revenue 143 255 € 133 796 € 141 566 €
Net income -2 415 € 3 897 € 3 223 €
EBITDA -15 596 € -2 417 € -1 910 €
Net margin -1.7% 2.9% 2.3%

Revenue and income statement

In 2018, JACQUOT JOLY ET ASSOCIES achieves revenue of 143 k€. Revenue is growing positively over 3 years (CAGR: +0.6%). Vs 2017: +7%. After deducting consumption (0 €), gross margin stands at 143 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 -16 k€, representing -10.9% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -545%, reducing margin by 9.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2 k€ (-1.7% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

143 255 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

143 255 €

EBITDA (2018) ?
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

-15 596 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-12 819 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 415 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-10.9%

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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 29%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.655%

Financial autonomy (2018) ?
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

66.425%

Cash flow / Revenue (2018) ?
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

-7.98%

Repayment capacity (2018) ?
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

-13.238

Asset age ratio (2018) ?
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

37.5%

Solvency indicators evolution
JACQUOT JOLY ET ASSOCIES

Sector positioning

Debt ratio
28.66 2018
2016
2017
2018
Q1: 0.0
Med: 4.47
Q3: 43.83
Average

In 2018, the debt ratio of JACQUOT JOLY ET ASSOCIES (28.66) 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
66.42% 2018
2016
2017
2018
Q1: 5.79%
Med: 39.4%
Q3: 72.72%
Good

In 2018, the financial autonomy of JACQUOT JOLY ET ASSOCIES (66.4%) 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
-13.24 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.66 years
Excellent -50 pts over 3 years

In 2018, the repayment capacity of JACQUOT JOLY ET ASSOCIES (-13.24) 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 771.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

771.418

Interest coverage (2018) ?
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

-2.244

Liquidity indicators evolution
JACQUOT JOLY ET ASSOCIES

Sector positioning

Liquidity ratio
771.42 2018
2016
2017
2018
Q1: 134.77
Med: 263.73
Q3: 636.73
Excellent

In 2018, the liquidity ratio of JACQUOT JOLY ET ASSOCIES (771.42) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-2.24x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.32x
Average

In 2018, the interest coverage of JACQUOT JOLY ET ASSOCIES (-2.2x) 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: 212 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 293 days. Excellent situation: suppliers finance 81 days of the operating cycle (retail model). Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 278 days of revenue, i.e. 111 k€ to permanently finance.

Operating WCR (2018) ?
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

110 801 €

Customer credit (2018) ?
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

212 j

Supplier credit (2018) ?
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

293 j

Inventory turnover (2018) ?
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

43 j

WCR in days of revenue (2018) ?
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

278 j

WCR and payment terms evolution
JACQUOT JOLY ET ASSOCIES

Positioning of JACQUOT JOLY ET ASSOCIES in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2018, the value of JACQUOT JOLY ET ASSOCIES is estimated at 47 833 € (range 28 848€ - 80 817€). The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2018
69 tx
28k€ 47k€ 80k€
47 833 € Range: 28 848€ - 80 817€
NAF 5 année 2018

Valuation method used

Revenue Multiple
143 255 € × 0.33x = 47 833 €
Range: 28 848€ - 80 818€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 pour les affaires et autres conseils de gestion)

Compare JACQUOT JOLY ET ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about JACQUOT JOLY ET ASSOCIES

What is the revenue of JACQUOT JOLY ET ASSOCIES ?

The revenue of JACQUOT JOLY ET ASSOCIES in 2018 is 143 k€.

Is JACQUOT JOLY ET ASSOCIES profitable?

JACQUOT JOLY ET ASSOCIES recorded a net loss in 2018.

Where is the headquarters of JACQUOT JOLY ET ASSOCIES ?

The headquarters of JACQUOT JOLY ET ASSOCIES is located in MARCIGNY (71110), in the department Saone-et-Loire.

Where to find the tax return of JACQUOT JOLY ET ASSOCIES ?

The tax return of JACQUOT JOLY ET ASSOCIES 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 JACQUOT JOLY ET ASSOCIES operate?

JACQUOT JOLY ET ASSOCIES operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.