Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2017-06-07 (8 years)Status: ActiveBusiness sector: Formation continue d'adultesLocation: SEVREMOINE (49230), Maine-et-Loire
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
JASAME : revenue, balance sheet and financial ratios
JASAME is a French company
founded 8 years ago,
specialized in the sector Formation continue d'adultes.
Based in SEVREMOINE (49230),
this company of category PME
shows in 2025 a net income negative of -8 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, JASAME records a net loss of 8 k€. This deficit will reduce equity on the balance sheet.
EBITDA (2025)
?
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
-2 760 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-2 760 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-7 840 €
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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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Item
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 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
81.17%
Financial autonomy (2025)
?
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
55.046%
Repayment capacity (2025)
?
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
-9.638
Solvency indicators evolution JASAME
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
91.553
72.009
70.993
80.951
83.845
92.807
49.272
81.17
Financial autonomy
51.707
57.585
58.099
54.248
53.222
51.715
66.79
55.046
Repayment capacity
23.495
7.194
74.976
-15.894
-23.94
-30.275
2.178
-9.638
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
81.172025
2023
2024
2025
Q1: 0.0
Med: 4.1
Q3: 39.26
Watch
In 2025, the debt ratio of JASAME (81.17) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
55.05%2025
2023
2024
2025
Q1: 1.95%
Med: 30.49%
Q3: 62.39%
Good
In 2025, the financial autonomy of JASAME (55.0%) 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
-9.64 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.68 years
Excellent
In 2025, the repayment capacity of JASAME (-9.64) 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 3916.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
3916.234
Interest coverage (2025)
?
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
-184.058
Liquidity indicators evolution JASAME
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
64.583
41.917
70.314
91.006
7.121
2.283
24.342
3916.234
Interest coverage
-19.715
-83.041
-30.941
-44.218
-77.631
-49.906
-100.889
-184.058
Sector positioning
Liquidity ratio
3916.232025
2023
2024
2025
Q1: 138.82
Med: 248.55
Q3: 557.49
Excellent+61 pts over 3 years
In 2025, the liquidity ratio of JASAME (3916.23) 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
-184.06x2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 0.8x
Watch
In 2025, the interest coverage of JASAME (-184.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 51 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model).
Operating WCR (2025)
?
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 (2025)
?
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 (2025)
?
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
51 j
Inventory turnover (2025)
?
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 JASAME
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
Supplier payment term (days)
110
354
109
197
265
85
59
51
Positioning of JASAME in its sector
Comparison with sector Formation continue d'adultes
Similar companies (Formation continue d'adultes)
Compare JASAME with other companies in the same sector:
The revenue of JASAME is not publicly disclosed (confidential accounts filed with INPI).
Is JASAME profitable?
JASAME recorded a net loss in 2025.
Where is the headquarters of JASAME ?
The headquarters of JASAME is located in SEVREMOINE (49230), in the department Maine-et-Loire.
Where to find the tax return of JASAME ?
The tax return of JASAME 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 JASAME operate?
JASAME operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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