Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2014-07-08 (11 years)Status: ActiveBusiness sector: Fabrication de meubles de cuisine Location: COULOUNIEIX-CHAMIERS (24660), Dordogne
JCD : revenue, balance sheet and financial ratios
JCD is a French company
founded 11 years ago,
specialized in the sector Fabrication de meubles de cuisine .
Based in COULOUNIEIX-CHAMIERS (24660),
this company of category PME
shows in 2018 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, JCD generates positive net income of 27 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 17 k€ -> 27 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
26 682 €
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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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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
73.981%
Financial autonomy (2025)
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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
33.917%
Asset age ratio (2025)
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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
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
250.111
138.614
161.385
239.481
185.245
118.64
191.538
97.201
73.981
Financial autonomy
22.678
30.289
26.526
22.141
27.295
35.014
21.299
32.982
33.917
Repayment capacity
12.492
2.765
None
None
None
None
None
None
None
Cash flow / Revenue
2.296%
7.324%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
73.982025
2023
2024
2025
Q1: 3.09
Med: 17.19
Q3: 47.74
Watch
In 2025, the debt ratio of JCD (73.98) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
33.92%2025
2023
2024
2025
Q1: 31.05%
Med: 52.48%
Q3: 69.12%
Average
In 2025, the financial autonomy of JCD (33.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 123.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
123.525
Liquidity indicators evolution JCD
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
130.527
113.253
81.423
193.066
199.251
187.374
106.631
121.8
123.525
Interest coverage
27.05
18.907
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
123.532025
2023
2024
2025
Q1: 128.38
Med: 281.0
Q3: 342.53
Watch
In 2025, the liquidity ratio of JCD (123.53) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
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 (2025)
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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 (2025)
?
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 (2025)
?
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 (2025)
?
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 JCD
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
148 459 €
180 464 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
28
48
0
0
0
0
0
0
0
Customer payment term (days)
21
18
215
0
0
0
0
0
0
Supplier payment term (days)
28
49
332
0
0
0
0
0
0
Positioning of JCD in its sector
Comparison with sector Fabrication de meubles de cuisine
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions).
This range of 36 767€ to 425 988€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
36k€192k€425k€
192 785 €Range: 36 767€ - 425 988€
NAF 4 all-time
Aggregated at NAF sub-class level
How is this estimate calculated?
This estimate is based on the analysis of 40 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 (Fabrication de meubles de cuisine )
Compare JCD with other companies in the same sector:
The headquarters of JCD is located in COULOUNIEIX-CHAMIERS (24660), in the department Dordogne.
Where to find the tax return of JCD ?
The tax return of JCD 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 JCD operate?
JCD operates in the sector Fabrication de meubles de cuisine (NAF code 31.02Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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