Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2007-06-01 (18 years)Status: ActiveBusiness sector: Commerce de détail d'autres équipements du foyerLocation: CHATILLON-SUR-CHALARONNE (01400), Ain
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
JCL : revenue, balance sheet and financial ratios
JCL is a French company
founded 18 years ago,
specialized in the sector Commerce de détail d'autres équipements du foyer.
Based in CHATILLON-SUR-CHALARONNE (01400),
this company of category PME
shows in 2022 a revenue of 3.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, JCL generates positive net income of 334 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 290 k€ -> 334 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
333 774 €
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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 2%. 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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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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
2.351%
Financial autonomy (2024)
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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
81.026%
Asset age ratio (2024)
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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
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
28.18
19.716
11.925
18.59
20.902
11.156
8.644
5.249
2.351
Financial autonomy
52.904
62.344
69.988
64.332
60.126
67.951
68.213
75.326
81.026
Repayment capacity
None
None
None
None
None
None
0.355
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
9.144%
None%
None%
Sector positioning
Debt ratio
2.352024
2022
2023
2024
Q1: 0.94
Med: 20.7
Q3: 71.06
Good
In 2024, the debt ratio of JCL (2.35) 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
81.03%2024
2022
2023
2024
Q1: 7.15%
Med: 33.38%
Q3: 56.86%
Excellent
In 2024, the financial autonomy of JCL (81.0%) 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.
Repayment capacity
0.35 years2022
2022
Q1: 0.0 years
Med: 0.64 years
Q3: 3.6 years
Good
In 2022, the repayment capacity of JCL (0.35) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 494.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
494.217
Liquidity indicators evolution JCL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
237.732
307.538
366.365
318.717
296.292
338.169
327.553
410.109
494.217
Interest coverage
None
None
None
None
None
None
0.977
None
None
Sector positioning
Liquidity ratio
494.222024
2022
2023
2024
Q1: 141.14
Med: 215.14
Q3: 351.71
Excellent
In 2024, the liquidity ratio of JCL (494.22) 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
0.98x2022
2022
Q1: 0.0x
Med: 0.47x
Q3: 3.47x
Good
In 2022, the interest coverage of JCL (1.0x) 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 (2024)
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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 (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)
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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 (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 and payment terms evolution JCL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
727 493 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
97
0
0
Customer payment term (days)
0
0
0
0
0
0
1
0
0
Supplier payment term (days)
0
0
0
0
0
0
44
0
0
Positioning of JCL in its sector
Comparison with sector Commerce de détail d'autres équipements du foyer
Valuation estimate
Based on 61 transactions of similar company sales
in 2024,
the value of JCL is estimated at
1 595 331 €
(range 721 355€ - 2 648 912€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2024
61 tx
721k€1595k€2648k€
1 595 331 €Range: 721 355€ - 2 648 912€
NAF 5 année 2024
Valuation method used
Net Income Multiple
333 774 €
×
4.8x
=1 595 331 €
Range: 721 355€ - 2 648 912€
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 61 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 (Commerce de détail d'autres équipements du foyer)
Compare JCL with other companies in the same sector:
Yes, JCL generated a net profit of 334 k€ in 2024.
Where is the headquarters of JCL ?
The headquarters of JCL is located in CHATILLON-SUR-CHALARONNE (01400), in the department Ain.
Where to find the tax return of JCL ?
The tax return of JCL 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 JCL operate?
JCL operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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