JBA DEVELOPPEMENT : revenue, balance sheet and financial ratios

JBA DEVELOPPEMENT is a French company founded 17 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in PARIS (75008), this company of category PME shows in 2022 a revenue of 116 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 - JBA DEVELOPPEMENT (SIREN 508686599)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C 116 120 € 78 941 € 144 408 € 334 696 € 201 308 € 132 673 € 240 684 € 313 852 €
Net income 57 581 € 696 298 € -137 318 € 419 918 € 3 331 803 € 324 730 € 225 210 € 638 388 € 134 629 € 211 083 €
EBITDA N/C N/C 62 195 € 29 464 € 73 647 € 227 085 € 85 486 € -9 168 € 68 210 € 138 978 €
Net margin N/C N/C -118.3% 531.9% 2307.2% 97.0% 111.9% 481.2% 55.9% 67.3%

Revenue and income statement

In 2024, JBA DEVELOPPEMENT generates positive net income of 58 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 211 k€ -> 58 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

57 581 €

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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 0%. 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 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.353%

Financial autonomy (2024) ?
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

96.721%

Asset age ratio (2024) ?
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

31.4%

Solvency indicators evolution
JBA DEVELOPPEMENT

Sector positioning

Debt ratio
0.35 2024
2022
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Good

In 2024, the debt ratio of JBA DEVELOPPEMENT (0.35) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
96.72% 2024
2022
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Excellent

In 2024, the financial autonomy of JBA DEVELOPPEMENT (96.7%) 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.

Repayment capacity
0.68 years 2022
2022
Q1: -0.0 years
Med: 0.04 years
Q3: 3.93 years
Average

In 2022, the repayment capacity of JBA DEVELOPPEMENT (0.68) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3360.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

3360.358

Liquidity indicators evolution
JBA DEVELOPPEMENT

Sector positioning

Liquidity ratio
3360.36 2024
2022
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Good -11 pts over 3 years

In 2024, the liquidity ratio of JBA DEVELOPPEMENT (3360.36) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2022
2022
Q1: -75.2x
Med: -1.06x
Q3: 0.0x
Excellent

In 2022, the interest coverage of JBA DEVELOPPEMENT (0.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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 (2024) ?
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 (2024) ?
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

0 j

Inventory turnover (2024) ?
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
JBA DEVELOPPEMENT

Positioning of JBA DEVELOPPEMENT in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 161 726€ to 1 115 838€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
161k€ 747k€ 1115k€
747 271 € Range: 161 726€ - 1 115 838€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fonds de placement et entités financières similaires)

Compare JBA DEVELOPPEMENT with other companies in the same sector:

Frequently asked questions about JBA DEVELOPPEMENT

What is the revenue of JBA DEVELOPPEMENT ?

The revenue of JBA DEVELOPPEMENT in 2022 is 116 k€.

Is JBA DEVELOPPEMENT profitable?

Yes, JBA DEVELOPPEMENT generated a net profit of 58 k€ in 2024.

Where is the headquarters of JBA DEVELOPPEMENT ?

The headquarters of JBA DEVELOPPEMENT is located in PARIS (75008), in the department Paris.

Where to find the tax return of JBA DEVELOPPEMENT ?

The tax return of JBA DEVELOPPEMENT 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 JBA DEVELOPPEMENT operate?

JBA DEVELOPPEMENT operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.