Le dernier exercice comptable publié pour cette entreprise remonte à 2017. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

JCD : revenue, balance sheet and financial ratios

JCD is a French company founded 10 years ago, specialized in the sector Autres enseignements. Based in COEX (85220), this company of category PME shows in 2017 a revenue of 16 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-06

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

Synthèse

Santé financière : Fragile

Signal structurel : capitaux propres négatifs.

In summary, JCD is currently loss-making, which weighs on its accounts. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.

Financial history - JCD (SIREN 813633997)
Indicator 2018 2017 2016
Revenue N/C 15 622 € 39 466 €
Net income 0 € 527 € -4 191 €
EBITDA N/C 1 137 € -3 402 €
Net margin N/C 3.4% -10.6%

Revenue and income statement

In 2018, JCD records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 622 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

15 622 €

EBITDA (2017) ?
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

1 137 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

527 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

527 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful. Financial autonomy (= Equity / Total assets x 100) reaches 154%. Compared with its sector, this ratio places the company among the best positioned (sector median: 26.6%). Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (5.3%).

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

Non significatif

Financial autonomy (2017) ?
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

Non significatif

Cash flow / Revenue (2017) ?
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

7.07%

Repayment capacity (2017) ?
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

0.0

Asset age ratio (2017) ?
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

69.0%

Solvency indicators evolution
JCD

Sector positioning

Financial autonomy
111.98% 2018
Q1: 3.74%
Med: 26.61%
Q3: 57.1%
Excellent +72 pts over 3 years

In 2018, the financial autonomy of JCD (112.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.20. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2017) ?
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

0.2

Interest coverage (2017) ?
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

0.0

Liquidity indicators evolution
JCD

Sector positioning

Liquidity ratio
0.48 2018
Q1: 1.12
Med: 1.88
Q3: 3.62
Watch +8 pts over 3 years

In 2018, the liquidity ratio of JCD (0.48) 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. WCR is negative (-182 days): operations structurally generate cash. Between 2016 and 2017, WCR improved by 105 days of revenue, freeing up cash.

Operating WCR (2017) ?
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

-7 890 €

Customer credit (2017) ?
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 (2017) ?
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 (2017) ?
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 (2017) ?
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

-182 j

WCR and payment terms evolution
JCD

Positioning of JCD in its sector

Comparison with sector Autres enseignements

Similar companies (Autres enseignements)

Compare JCD with other companies in the same sector:

Voir toutes les statistiques du secteur Autres enseignements

Top companies in Autres enseignements

Largest companies by revenue in the sector Autres enseignements:

Top companies in Vendee

Largest companies by revenue in the department Vendee:

Voir le classement complet du département Vendee

Frequently asked questions about JCD

What is the revenue of JCD ?

The revenue of JCD in 2017 is 16 k€.

Is JCD profitable?

Yes, JCD generated a net profit of 527€ in 2017.

Where is the headquarters of JCD ?

The headquarters of JCD is located in COEX (85220), in the department Vendee.

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 Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.