JANEYRIAS SALONIQUE DEVELOPPEMENT : revenue, balance sheet and financial ratios

JANEYRIAS SALONIQUE DEVELOPPEMENT is a French company founded 7 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PUSIGNAN (69330), this company of category PME shows in 2023 a revenue of 2.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - JANEYRIAS SALONIQUE DEVELOPPEMENT (SIREN 850490418)
Indicator 2023 2022
Revenue 2 672 272 € 5 260 570 €
Net income 111 806 € 543 079 €
EBITDA 169 395 € 752 680 €
Net margin 4.2% 10.3%

Revenue and income statement

In 2023, JANEYRIAS SALONIQUE DEVELOPPEMENT achieves revenue of 2.7 M€. Significant drop of -49% vs 2022. After deducting consumption (0 €), gross margin stands at 2.7 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 169 k€, representing 6.3% of revenue. Warning negative scissor effect: despite revenue change (-49%), EBITDA varies by -77%, reducing margin by 8.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 112 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 672 272 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 672 272 €

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

169 395 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

169 397 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

111 806 €

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

6.3%

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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 9%. 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 81%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

9.49%

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

81.425%

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

4.184%

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

0.543

Solvency indicators evolution
JANEYRIAS SALONIQUE DEVELOPPEMENT

Sector positioning

Debt ratio
9.49 2023
2022
2023
Q1: -24.56
Med: 7.75
Q3: 165.49
Average -25 pts over 2 years

In 2023, the debt ratio of JANEYRIAS SALONIQUE DEVEL... (9.49) 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
81.42% 2023
2022
2023
Q1: 0.43%
Med: 30.89%
Q3: 76.14%
Excellent +37 pts over 2 years

In 2023, the financial autonomy of JANEYRIAS SALONIQUE DEVEL... (81.4%) 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
0.54 years 2023
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.33 years
Average -6 pts over 2 years

In 2023, the repayment capacity of JANEYRIAS SALONIQUE DEVEL... (0.54) 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 863.21. 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 12.0x. 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

863.208

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

11.997

Liquidity indicators evolution
JANEYRIAS SALONIQUE DEVELOPPEMENT

Sector positioning

Liquidity ratio
863.21 2023
2022
2023
Q1: 95.06
Med: 298.09
Q3: 1218.26
Good -10 pts over 2 years

In 2023, the liquidity ratio of JANEYRIAS SALONIQUE DEVEL... (863.21) 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
12.0x 2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.98x
Good +12 pts over 2 years

In 2023, the interest coverage of JANEYRIAS SALONIQUE DEVEL... (12.0x) 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 78 days of revenue, i.e. 582 k€ to permanently finance.

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

581 700 €

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

10 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

15 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

57 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

78 j

WCR and payment terms evolution
JANEYRIAS SALONIQUE DEVELOPPEMENT

Positioning of JANEYRIAS SALONIQUE DEVELOPPEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of JANEYRIAS SALONIQUE DEVELOPPEMENT is estimated at 972 662 € (range 343 623€ - 1 883 282€). With an EBITDA of 169 395€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (in line with sector norms). 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 2023
215 transactions
343k€ 972k€ 1883k€
972 662 € Range: 343 623€ - 1 883 282€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
169 395 € × 5.2x
Estimation 872 985 €
221 486€ - 1 402 739€
Revenue Multiple 30%
2 672 272 € × 0.51x
Estimation 1 364 508 €
621 321€ - 3 121 596€
Net Income Multiple 20%
111 806 € × 5.7x
Estimation 634 091 €
232 422€ - 1 227 168€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare JANEYRIAS SALONIQUE DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about JANEYRIAS SALONIQUE DEVELOPPEMENT

What is the revenue of JANEYRIAS SALONIQUE DEVELOPPEMENT ?

The revenue of JANEYRIAS SALONIQUE DEVELOPPEMENT in 2023 is 2.7 M€.

Is JANEYRIAS SALONIQUE DEVELOPPEMENT profitable?

Yes, JANEYRIAS SALONIQUE DEVELOPPEMENT generated a net profit of 112 k€ in 2023.

Where is the headquarters of JANEYRIAS SALONIQUE DEVELOPPEMENT ?

The headquarters of JANEYRIAS SALONIQUE DEVELOPPEMENT is located in PUSIGNAN (69330), in the department Rhone.

Where to find the tax return of JANEYRIAS SALONIQUE DEVELOPPEMENT ?

The tax return of JANEYRIAS SALONIQUE DEVELOPPEMENT 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 JANEYRIAS SALONIQUE DEVELOPPEMENT operate?

JANEYRIAS SALONIQUE DEVELOPPEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.