Employees: 01 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2011-05-27 (14 years)Status: ActiveBusiness sector: Activités des sièges sociauxLocation: PARIS (75004), Paris
JC PARTICIPATIONS : revenue, balance sheet and financial ratios
JC PARTICIPATIONS is a French company
founded 14 years ago,
specialized in the sector Activités des sièges sociaux.
Based in PARIS (75004),
this company of category PME
shows in 2024 a revenue of 49 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - JC PARTICIPATIONS (SIREN 533060398)
Indicator
2024
2022
2021
2020
2019
2018
2017
2016
2015
Revenue
48 665 €
70 308 €
1 538 957 €
284 852 €
164 275 €
122 789 €
121 447 €
140 000 €
150 000 €
Net income
-4 089 974 €
-1 079 949 €
1 311 035 €
78 788 €
26 874 €
71 069 €
9 108 €
3 707 €
44 011 €
EBITDA
-1 255 730 €
-964 889 €
183 638 €
165 028 €
51 038 €
10 665 €
11 921 €
44 160 €
57 026 €
Net margin
-8404.3%
-1536.0%
85.2%
27.7%
16.4%
57.9%
7.5%
2.6%
29.3%
Revenue and income statement
In 2024, JC PARTICIPATIONS achieves revenue of 49 k€. Revenue is declining over the period 2015-2024 (CAGR: -11.8%). Significant drop of -31% vs 2022. After deducting consumption (0 €), gross margin stands at 49 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 -1.3 M€, representing -2580.4% of revenue. Warning negative scissor effect: despite revenue change (-31%), EBITDA varies by -30%, reducing margin by 1208.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4.1 M€ (-8404.3% of revenue), which will impact equity.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
48 665 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
48 665 €
EBITDA (2024)
?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity
-1 255 730 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-1 285 112 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-4 089 974 €
EBITDA margin (2024)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-2580.4%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
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 99%. 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
0.144%
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
99.288%
Cash flow / Revenue (2024)
?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates
-2617.101%
Repayment capacity (2024)
?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent 3-5 years : Fair > 5 years : Warning
-0.069
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2024
Debt ratio
0.0
0.058
0.342
0.248
0.147
0.02
2.729
0.142
0.144
Financial autonomy
22.614
24.923
33.733
49.845
52.854
47.752
63.17
99.681
99.288
Repayment capacity
0.0
0.001
0.043
-0.043
0.005
0.0
0.183
-0.079
-0.069
Cash flow / Revenue
29.341%
30.48%
7.5%
-7.273%
24.936%
46.364%
12.726%
-1117.931%
-2617.101%
Sector positioning
Debt ratio
0.142024
2021
2022
2024
Q1: 0.06
Med: 14.6
Q3: 89.53
Good
In 2024, the debt ratio of JC PARTICIPATIONS (0.14) 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
99.29%2024
2021
2022
2024
Q1: 11.56%
Med: 51.97%
Q3: 85.23%
Excellent+16 pts over 3 years
In 2024, the financial autonomy of JC PARTICIPATIONS (99.3%) 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
-0.07 years2024
2021
2022
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Excellent-11 pts over 3 years
In 2024, the repayment capacity of JC PARTICIPATIONS (-0.07) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 12998.15. 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
12998.145
Interest coverage (2024)
?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
-319.645
Liquidity indicators evolution JC PARTICIPATIONS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2024
Liquidity ratio
78.17
74.668
99.651
90.522
105.574
148.714
208.887
35652.106
12998.145
Interest coverage
5.201
94.841
27.313
0.675
27.893
30.85
0.0
-29.167
-319.645
Sector positioning
Liquidity ratio
12998.152024
2021
2022
2024
Q1: 116.68
Med: 458.4
Q3: 2174.13
Excellent+38 pts over 3 years
In 2024, the liquidity ratio of JC PARTICIPATIONS (12998.15) 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
-319.64x2024
2021
2022
2024
Q1: -45.52x
Med: 0.0x
Q3: 2.86x
Average-25 pts over 3 years
In 2024, the interest coverage of JC PARTICIPATIONS (-319.6x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Overall, WCR represents 1663 days of revenue, i.e. 225 k€ to permanently finance. Over 2015-2024, WCR increased by +197%, requiring additional financing.
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
224 762 €
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
41 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 in days of revenue (2024)
?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management
1663 j
WCR and payment terms evolution JC PARTICIPATIONS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2024
Operating WCR
-232 469 €
-238 748 €
-177 798 €
-144 702 €
-21 311 €
-73 500 €
1 129 733 €
1 138 687 €
224 762 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
144
129
93
2
90
154
128
9
0
Supplier payment term (days)
69
74
49
69
57
78
156
15
41
Positioning of JC PARTICIPATIONS in its sector
Comparison with sector Activités des sièges sociaux
Valuation estimate
Based on 103 transactions of similar company sales
in 2024,
the value of JC PARTICIPATIONS is estimated at
18 376 €
(range 8 758€ - 37 114€).
The price/revenue ratio is 0.38x
(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.
Estimated enterprise value2024
103 transactions
8k€18k€37k€
18 376 €Range: 8 758€ - 37 114€
NAF 5 année 2024
Valuation method used
Revenue Multiple
48 665 €
×
0.38x
=18 377 €
Range: 8 759€ - 37 115€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)
Compare JC PARTICIPATIONS with other companies in the same sector:
Frequently asked questions about JC PARTICIPATIONS
What is the revenue of JC PARTICIPATIONS ?
The revenue of JC PARTICIPATIONS in 2024 is 49 k€.
Is JC PARTICIPATIONS profitable?
JC PARTICIPATIONS recorded a net loss in 2024.
Where is the headquarters of JC PARTICIPATIONS ?
The headquarters of JC PARTICIPATIONS is located in PARIS (75004), in the department Paris.
Where to find the tax return of JC PARTICIPATIONS ?
The tax return of JC 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).
In which sector does JC PARTICIPATIONS operate?
JC PARTICIPATIONS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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