SIREN : 489849083
JB PARTICIPATIONS is a French company founded 20 years ago, specialized in the sector Activités des sociétés holding. Based in PLOUGUIN (29830), this company of category PME shows in 2022 a revenue of 21 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 | 2022 | 2021 | 2020 | 2019 | 2015 |
|---|---|---|---|---|---|
| Revenue | 21 011 € | 8 500 € | 1 933 € | 2 600 € | 376 876 € |
| Net income | 28 678 € | 13 601 € | -52 777 € | -77 822 € | 27 546 € |
| EBITDA | -11 942 € | -35 880 € | -54 401 € | -78 908 € | 24 667 € |
| Net margin | 136.5% | 160.0% | -2730.3% | -2993.2% | 7.3% |
In 2022, JB PARTICIPATIONS achieves revenue of 21 k€. Revenue is declining over the period 2015-2022 (CAGR: -33.8%). Vs 2021, growth of +147% (8 k€ -> 21 k€). After deducting consumption (0 €), gross margin stands at 21 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 -12 k€, representing -56.8% of revenue. Positive scissor effect: EBITDA margin improves by +365.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 29 k€, i.e. 136.5% of revenue. This profit can be retained or distributed to shareholders.
21 011 €
21 011 €
-11 942 €
-11 284 €
28 678 €
-56.8%
The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 135.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
27.119%
78.239%
135.172%
7.729
48.7%
In 2022, the debt ratio of JB PARTICIPATIONS (27.12) 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 2022, the financial autonomy of JB PARTICIPATIONS (78.2%) 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.
In 2022, the repayment capacity of JB PARTICIPATIONS (7.73) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 10476.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
10476.872
-12.519
In 2022, the liquidity ratio of JB PARTICIPATIONS (10476.87) 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 2022, the interest coverage of JB PARTICIPATIONS (-12.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 93 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The gap of 56 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 4079 days of revenue, i.e. 238 k€ to permanently finance. Over 2015-2022, WCR increased by +497%, requiring additional financing.
238 090 €
93 j
37 j
0 j
4079 j
Based on 70 transactions of similar company sales
in 2022,
the value of JB PARTICIPATIONS is estimated at
50 975 €
(range 17 219€ - 100 138€).
The price/revenue ratio is 0.67x
(in line with sector norms).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 70 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 JB PARTICIPATIONS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of JB PARTICIPATIONS in 2022 is 21 k€.
Yes, JB PARTICIPATIONS generated a net profit of 29 k€ in 2022.
The headquarters of JB PARTICIPATIONS is located in PLOUGUIN (29830), in the department Finistere.
The tax return of JB PARTICIPATIONS 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).
JB PARTICIPATIONS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.