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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.

Data updated on 2026-05-02

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

Financial history - JASAME (SIREN 830280236)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue N/C N/C N/C N/C N/C N/C N/C N/C
Net income -7 840 € 22 832 € -2 394 € -2 819 € -4 243 € 829 € 8 681 € 3 041 €
EBITDA -2 760 € -2 361 € -1 597 € -1 587 € -2 949 € -2 773 € -1 256 € -5 904 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

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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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 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

Sector positioning

Debt ratio
81.17 2025
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 years 2025
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

Sector positioning

Liquidity ratio
3916.23 2025
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
-184.06x 2025
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

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:

Frequently asked questions about JASAME

What is the revenue of JASAME ?

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.