JBB ARTS ET CULTURE : revenue, balance sheet and financial ratios

JBB ARTS ET CULTURE is a French company founded 15 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PARIS (75006), this company of category PME shows in 2016 a revenue of 610 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - JBB ARTS ET CULTURE (SIREN 525346102)
Indicator 2019 2016 2015
Revenue N/C 610 368 € 1 436 278 €
Net income 42 451 € 74 027 € 229 475 €
EBITDA N/C 111 631 € 329 791 €
Net margin N/C 12.1% 16.0%

Revenue and income statement

In 2019, JBB ARTS ET CULTURE generates positive net income of 42 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2019: 229 k€ -> 42 k€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

42 451 €

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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 157%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

156.66%

Financial autonomy (2019) ?
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

38.048%

Asset age ratio (2019) ?
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

35.7%

Solvency indicators evolution
JBB ARTS ET CULTURE

Sector positioning

Debt ratio
156.66 2019
2015
2016
2019
Q1: 0.0
Med: 17.27
Q3: 93.89
Average

In 2019, the debt ratio of JBB ARTS ET CULTURE (156.66) 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
38.05% 2019
2015
2016
2019
Q1: 6.01%
Med: 31.08%
Q3: 59.71%
Good

In 2019, the financial autonomy of JBB ARTS ET CULTURE (38.0%) 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
6.99 years 2016
2015
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 1.61 years
Watch

In 2016, the repayment capacity of JBB ARTS ET CULTURE (6.99) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2143.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

2143.678

Liquidity indicators evolution
JBB ARTS ET CULTURE

Sector positioning

Liquidity ratio
2143.68 2019
2015
2016
2019
Q1: 100.88
Med: 177.28
Q3: 330.46
Excellent

In 2019, the liquidity ratio of JBB ARTS ET CULTURE (2143.68) 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
1.81x 2016
2015
2016
Q1: 0.0x
Med: 0.0x
Q3: 3.58x
Good +8 pts over 2 years

In 2016, the interest coverage of JBB ARTS ET CULTURE (1.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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 (2019) ?
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 (2019) ?
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 (2019) ?
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 (2019) ?
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
JBB ARTS ET CULTURE

Positioning of JBB ARTS ET CULTURE in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 128 transactions of similar company sales in 2019, the value of JBB ARTS ET CULTURE is estimated at 229 689 € (range 105 980€ - 473 198€). 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 2019
128 transactions
105k€ 229k€ 473k€
229 689 € Range: 105 980€ - 473 198€
NAF 5 année 2019

Valuation method used

Net Income Multiple
42 451 € × 5.4x = 229 689 €
Range: 105 981€ - 473 199€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 128 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 (Autres commerces de détail spécialisés divers)

Compare JBB ARTS ET CULTURE with other companies in the same sector:

Frequently asked questions about JBB ARTS ET CULTURE

What is the revenue of JBB ARTS ET CULTURE ?

The revenue of JBB ARTS ET CULTURE in 2016 is 610 k€.

Is JBB ARTS ET CULTURE profitable?

Yes, JBB ARTS ET CULTURE generated a net profit of 42 k€ in 2019.

Where is the headquarters of JBB ARTS ET CULTURE ?

The headquarters of JBB ARTS ET CULTURE is located in PARIS (75006), in the department Paris.

Where to find the tax return of JBB ARTS ET CULTURE ?

The tax return of JBB ARTS ET CULTURE 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 JBB ARTS ET CULTURE operate?

JBB ARTS ET CULTURE operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.