SIREN : 518894498
JASS is a French company founded 16 years ago, specialized in the sector Formation continue d'adultes. Based in MARSEILLE (13008), this company of category PME shows in 2024 a revenue of 234 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 234 500 € | 209 000 € | 228 500 € | 272 003 € | 218 788 € | 229 000 € | 230 810 € | 193 441 € |
| Net income | 35 608 € | 42 485 € | 17 047 € | 74 402 € | 19 926 € | 48 168 € | 61 526 € | 71 908 € |
| EBITDA | -150 € | 15 820 € | -8 921 € | 17 261 € | -2 810 € | -30 € | 5 897 € | 6 606 € |
| Net margin | 15.2% | 20.3% | 7.5% | 27.4% | 9.1% | 21.0% | 26.7% | 37.2% |
In 2024, JASS achieves revenue of 234 k€. Revenue is growing positively over 8 years (CAGR: +2.8%). Vs 2023, growth of +12% (209 k€ -> 234 k€). After deducting consumption (0 €), gross margin stands at 234 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -150 €, representing -0.1% of revenue. Warning negative scissor effect: despite revenue change (+12%), EBITDA varies by -101%, reducing margin by 7.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 15.2% of revenue. This profit can be retained or distributed to shareholders.
234 500 €
234 500 €
-150 €
-1 719 €
35 608 €
-0.1%
The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
22.841%
15.466%
15.86%
3.2
15.8%
In 2024, the debt ratio of JASS (22.84) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of JASS (15.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of JASS (3.20) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 457.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
457.592
-716.0
In 2024, the liquidity ratio of JASS (457.59) 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.
In 2024, the interest coverage of JASS (-716.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The gap of 33 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 260 days of revenue, i.e. 170 k€ to permanently finance.
169 675 €
39 j
6 j
0 j
260 j
Based on 134 transactions of similar company sales (all years), the value of JASS is estimated at 92 123 € (range 32 385€ - 324 555€). The price/revenue ratio is 0.36x (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.
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This estimate is based on the analysis of 134 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare JASS with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of JASS in 2024 is 234 k€.
Yes, JASS generated a net profit of 36 k€ in 2024.
The headquarters of JASS is located in MARSEILLE (13008), in the department Bouches-du-Rhone.
The tax return of JASS 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).
JASS 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.