JCD INVESTISSEMENT : revenue, balance sheet and financial ratios

JCD INVESTISSEMENT is a French company founded 21 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-JEAN-DE-MOIRANS (38430), this company of category PME shows in 2024 a revenue of 135 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - JCD INVESTISSEMENT (SIREN 479694457)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 135 155 € 44 867 € 11 000 € 85 000 € 163 000 € 253 442 € 67 650 € 482 600 € 2 650 €
Net income 7 832 407 € 835 294 € 246 060 € -36 171 € 1 054 681 € 140 018 € 278 821 € 440 329 € -246 479 €
EBITDA 65 891 € -98 602 € -66 089 € -38 901 € -4 423 € 34 107 € 88 438 € 49 760 € -20 667 €
Net margin 5795.1% 1861.7% 2236.9% -42.6% 647.0% 55.2% 412.2% 91.2% -9301.1%

Revenue and income statement

In 2024, JCD INVESTISSEMENT achieves revenue of 135 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +63.5%. Vs 2023, growth of +201% (45 k€ -> 135 k€). After deducting consumption (0 €), gross margin stands at 135 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 66 k€, representing 48.8% of revenue. Positive scissor effect: EBITDA margin improves by +268.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7.8 M€, i.e. 5795.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

135 155 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

135 155 €

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

65 891 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

28 948 €

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

7 832 407 €

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

48.8%

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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 21%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 17.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 66.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

20.995%

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

79.196%

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

66.156%

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

17.947

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

97.4%

Solvency indicators evolution
JCD INVESTISSEMENT

Sector positioning

Debt ratio
21.0 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average +5 pts over 3 years

In 2024, the debt ratio of JCD INVESTISSEMENT (21.00) 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
79.2% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Excellent

In 2024, the financial autonomy of JCD INVESTISSEMENT (79.2%) 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
17.95 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average +38 pts over 3 years

In 2024, the repayment capacity of JCD INVESTISSEMENT (17.95) 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 1955.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 166.0x. Operating income very largely covers interest expenses: high safety margin.

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

1955.957

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

166.024

Liquidity indicators evolution
JCD INVESTISSEMENT

Sector positioning

Liquidity ratio
1955.96 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Excellent

In 2024, the liquidity ratio of JCD INVESTISSEMENT (1955.96) 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
166.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent +50 pts over 3 years

In 2024, the interest coverage of JCD INVESTISSEMENT (166.0x) 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. Average customer payment term: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 449 days. Excellent situation: suppliers finance 431 days of the operating cycle (retail model). WCR is negative (-169 days): operations structurally generate cash. Notable WCR improvement over the period (-104%), freeing up cash.

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

-63 474 €

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

18 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

449 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

-169 j

WCR and payment terms evolution
JCD INVESTISSEMENT

Positioning of JCD INVESTISSEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of JCD INVESTISSEMENT is estimated at 10 891 717 € (range 3 270 823€ - 19 757 360€). With an EBITDA of 65 891€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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 2024
169 transactions
3270k€ 10891k€ 19757k€
10 891 717 € Range: 3 270 823€ - 19 757 360€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
65 891 € × 5.6x
Estimation 368 978 €
97 671€ - 658 581€
Revenue Multiple 30%
135 155 € × 0.81x
Estimation 109 020 €
41 660€ - 203 295€
Net Income Multiple 20%
7 832 407 € × 6.8x
Estimation 53 372 614 €
16 047 450€ - 96 835 407€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare JCD INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about JCD INVESTISSEMENT

What is the revenue of JCD INVESTISSEMENT ?

The revenue of JCD INVESTISSEMENT in 2024 is 135 k€.

Is JCD INVESTISSEMENT profitable?

Yes, JCD INVESTISSEMENT generated a net profit of 7.8 M€ in 2024.

Where is the headquarters of JCD INVESTISSEMENT ?

The headquarters of JCD INVESTISSEMENT is located in SAINT-JEAN-DE-MOIRANS (38430), in the department Isere.

Where to find the tax return of JCD INVESTISSEMENT ?

The tax return of JCD INVESTISSEMENT 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 INVESTISSEMENT operate?

JCD INVESTISSEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.