Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2017-12-22 (8 years)Status: ActiveBusiness sector: Activités des agences de publicitéLocation: BRISSAC LOIRE AUBANCE (49250), Maine-et-Loire
JAMET : revenue, balance sheet and financial ratios
JAMET is a French company
founded 8 years ago,
specialized in the sector Activités des agences de publicité.
Based in BRISSAC LOIRE AUBANCE (49250),
this company of category PME
shows in 2025 a revenue of 2.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, JAMET achieves revenue of 2.6 M€. Revenue is growing positively over 6 years (CAGR: +3.9%). Vs 2024: +9%. After deducting consumption (662 k€), gross margin stands at 2.0 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 205 k€, representing 7.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 77 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
2 637 203 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 974 710 €
EBITDA (2025)
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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
204 683 €
EBIT (2025)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
98 080 €
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
77 083 €
EBITDA margin (2025)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
7.8%
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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 8%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
8.252%
Financial autonomy (2025)
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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
77.234%
Cash flow / Revenue (2025)
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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
6.953%
Repayment capacity (2025)
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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
0.575
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
2025
Debt ratio
77.936
50.591
40.358
31.422
19.153
8.252
Financial autonomy
37.481
53.985
55.756
62.445
67.746
77.234
Repayment capacity
4.224
1.701
3.267
2.62
2.039
0.575
Cash flow / Revenue
6.69%
11.437%
5.858%
5.921%
4.673%
6.953%
Sector positioning
Debt ratio
8.252025
2023
2024
2025
Q1: 0.04
Med: 9.23
Q3: 45.97
Good-15 pts over 3 years
In 2025, the debt ratio of JAMET (8.25) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
77.23%2025
2023
2024
2025
Q1: 18.02%
Med: 39.91%
Q3: 65.06%
Excellent+8 pts over 3 years
In 2025, the financial autonomy of JAMET (77.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
0.57 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.05 years
Q3: 1.72 years
Average-17 pts over 3 years
In 2025, the repayment capacity of JAMET (0.57) 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 532.76. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.
Liquidity ratio (2025)
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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
532.762
Interest coverage (2025)
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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
1.294
Liquidity indicators evolution JAMET
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
2023
2024
2025
Liquidity ratio
230.279
424.781
373.825
462.986
438.864
532.762
Interest coverage
1.039
0.803
2.524
2.486
2.424
1.294
Sector positioning
Liquidity ratio
532.762025
2023
2024
2025
Q1: 140.75
Med: 218.9
Q3: 392.94
Excellent
In 2025, the liquidity ratio of JAMET (532.76) 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
1.29x2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.81x
Good-14 pts over 3 years
In 2025, the interest coverage of JAMET (1.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The company must finance 15 days of gap between collections and payments. Inventory turnover is 44 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 92 days of revenue, i.e. 677 k€ to permanently finance. Over 2020-2025, WCR increased by +62%, requiring additional financing.
Operating WCR (2025)
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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
677 313 €
Customer credit (2025)
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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
50 j
Supplier credit (2025)
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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
35 j
Inventory turnover (2025)
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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
44 j
WCR in days of revenue (2025)
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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
92 j
WCR and payment terms evolution JAMET
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
2025
Operating WCR
417 356 €
456 288 €
598 122 €
659 353 €
625 686 €
677 313 €
Inventory turnover (days)
31
34
46
57
49
44
Customer payment term (days)
50
41
48
54
52
50
Supplier payment term (days)
117
35
66
43
38
35
Positioning of JAMET in its sector
Comparison with sector Activités des agences de publicité
Valuation estimate
Based on 68 transactions of similar company sales
(all years),
the value of JAMET is estimated at
516 524 €
(range 180 016€ - 1 628 721€).
With an EBITDA of 204 683€, the sector multiple of 2.9x is applied.
The price/revenue ratio is 0.22x
(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 value2025
68 tx
180k€516k€1628k€
516 524 €Range: 180 016€ - 1 628 721€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
204 683 €×2.9x
Estimation588 068 €
169 704€ - 2 314 959€
Revenue Multiple30%
2 637 203 €×0.22x
Estimation591 951 €
245 336€ - 1 007 617€
Net Income Multiple20%
77 083 €×2.9x
Estimation224 525 €
107 818€ - 844 781€
How is this estimate calculated?
This estimate is based on the analysis of 68 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 publicité)
Compare JAMET with other companies in the same sector:
Yes, JAMET generated a net profit of 77 k€ in 2025.
Where is the headquarters of JAMET ?
The headquarters of JAMET is located in BRISSAC LOIRE AUBANCE (49250), in the department Maine-et-Loire.
Where to find the tax return of JAMET ?
The tax return of JAMET 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 JAMET operate?
JAMET operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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