Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

JB & JB AUDITION : revenue, balance sheet and financial ratios

JB & JB AUDITION is a French company founded 18 years ago, specialized in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé. Based in LANGEAC (43300), this company of category PME shows in 2025 a net income positive of 499 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, JB & JB AUDITION posts positive profitability over the latest financial year. Its financial structure is broadly in line with its sector.

Financial history - JB & JB AUDITION (SIREN 504828823)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income 498 769 € 471 085 € 510 720 € 520 803 € 431 780 € 141 209 € 205 198 € 53 329 € 153 454 € 160 760 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, JB & JB AUDITION generates positive net income of 499 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 161 k€ -> 499 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

498 769 €

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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 36%. This ratio is slightly less favorable than the sector median (28.2%). Financial autonomy (= Equity / Total assets x 100) reaches 66%. Compared with its sector, this ratio places the company among the best positioned (sector median: 38.4%).

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

35.9%

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

65.83%

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

22.8%

Solvency indicators evolution
JB & JB AUDITION

Sector positioning

Debt ratio
35.9% 2025
Q1: 5.35%
Med: 28.25%
Q3: 88.11%
Average -10 pts over 3 years

In 2025, the debt ratio of JB & JB AUDITION (35.9%) 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
65.83% 2025
Q1: 22.77%
Med: 38.36%
Q3: 61.46%
Excellent +15 pts over 3 years

In 2025, the financial autonomy of JB & JB AUDITION (65.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.11. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.0).

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

3.11

Liquidity indicators evolution
JB & JB AUDITION

Sector positioning

Liquidity ratio
3.11 2025
Q1: 1.46
Med: 2.01
Q3: 3.0
Excellent +21 pts over 3 years

In 2025, the liquidity ratio of JB & JB AUDITION (3.11) 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.

Positioning of JB & JB AUDITION in its sector

Comparison with sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of JB & JB AUDITION is estimated at 1 621 157 € (range 594 536€ - 3 136 370€). 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 2025
161 transactions
594k€ 1621k€ 3136k€
1 621 157 € Range: 594 536€ - 3 136 370€
NAF 5 all-time

Valuation method used

Net Income Multiple
498 769 € × 3.3x = 1 621 158 €
Range: 594 536€ - 3 136 371€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 161 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 (Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé)

Compare JB & JB AUDITION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Top companies in Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé:

Top companies in Haute-Loire

Largest companies by revenue in the department Haute-Loire:

Voir le classement complet du département Haute-Loire

Frequently asked questions about JB & JB AUDITION

What is the revenue of JB & JB AUDITION ?

The revenue of JB & JB AUDITION is not publicly disclosed (confidential accounts filed with INPI).

Is JB & JB AUDITION profitable?

Yes, JB & JB AUDITION generated a net profit of 499 k€ in 2025.

Where is the headquarters of JB & JB AUDITION ?

The headquarters of JB & JB AUDITION is located in LANGEAC (43300), in the department Haute-Loire.

Where to find the tax return of JB & JB AUDITION ?

The tax return of JB & JB AUDITION 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 JB & JB AUDITION operate?

JB & JB AUDITION operates in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé (NAF code 47.74Z). See the 'Sector positioning' section above to compare the company with its competitors.