JAPAL : revenue, balance sheet and financial ratios

JAPAL is a French company founded 38 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in REIMS (51100), this company of category PME shows in 2021 a revenue of 397 k€. 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 - JAPAL (SIREN 341769016)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 397 000 € 375 667 € N/C 318 400 € N/C 64 950 €
Net income -16 844 € 11 287 € -27 905 € -64 118 € -62 041 € -68 943 € -176 230 €
EBITDA -16 898 € 11 749 € -27 052 € -57 777 € -59 588 € -68 264 € -59 919 €
Net margin N/C 2.8% -7.4% N/C -19.5% N/C -271.3%

Revenue and income statement

In 2022, JAPAL records a net loss of 17 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2022) ?
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

-16 898 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-17 050 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-16 844 €

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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 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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
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 (2022) ?
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

98.658%

Repayment capacity (2022) ?
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
JAPAL

Sector positioning

Debt ratio
0.0 2022
2020
2021
2022
Q1: 0.0
Med: 24.48
Q3: 282.47
Excellent -32 pts over 3 years

In 2022, the debt ratio of JAPAL (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
98.66% 2022
2020
2021
2022
Q1: 0.51%
Med: 24.67%
Q3: 68.95%
Excellent +9 pts over 3 years

In 2022, the financial autonomy of JAPAL (98.7%) 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
0.0 years 2022
2020
2021
2022
Q1: -5.45 years
Med: 0.0 years
Q3: 2.98 years
Good +25 pts over 3 years

In 2022, the repayment capacity of JAPAL (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 244 days. Excellent situation: suppliers finance 244 days of the operating cycle (retail model).

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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

244 j

Inventory turnover (2022) ?
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
JAPAL

Positioning of JAPAL in its sector

Comparison with sector Activités des marchands de biens immobiliers

Similar companies (Activités des marchands de biens immobiliers)

Compare JAPAL with other companies in the same sector:

Frequently asked questions about JAPAL

What is the revenue of JAPAL ?

The revenue of JAPAL in 2021 is 397 k€.

Is JAPAL profitable?

JAPAL recorded a net loss in 2022.

Where is the headquarters of JAPAL ?

The headquarters of JAPAL is located in REIMS (51100), in the department Marne.

Where to find the tax return of JAPAL ?

The tax return of JAPAL 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 JAPAL operate?

JAPAL operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.