Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

JCL DEVELOPPEMENT : revenue, balance sheet and financial ratios

JCL DEVELOPPEMENT is a French company founded 3 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in VABRES-L ABBAYE (12400), this company of category PME shows in 2023 a revenue of 3.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - JCL DEVELOPPEMENT (SIREN 913505400)
Indicator 2025 2023
Revenue N/C 3 079 950 €
Net income 94 334 € -25 927 €
EBITDA N/C 117 893 €
Net margin N/C -0.8%

Revenue and income statement

In 2025, JCL DEVELOPPEMENT generates positive net income of 94 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

94 334 €

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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 -4933%. 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 -2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-4933.266%

Financial autonomy (2025) ?
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

-1.918%

Solvency indicators evolution
JCL DEVELOPPEMENT

Sector positioning

Debt ratio
-4933.27 2025
2023
2025
Q1: 0.15
Med: 16.09
Q3: 55.94
Excellent -10 pts over 2 years

In 2025, the debt ratio of JCL DEVELOPPEMENT (-4933.27) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-1.92% 2025
2023
2025
Q1: 13.87%
Med: 44.34%
Q3: 64.59%
Watch -13 pts over 2 years

In 2025, the financial autonomy of JCL DEVELOPPEMENT (-1.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.47 years 2023
2023
Q1: 0.0 years
Med: 0.11 years
Q3: 1.54 years
Average

In 2023, the repayment capacity of JCL DEVELOPPEMENT (0.47) 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.

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) ?
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
JCL DEVELOPPEMENT

Positioning of JCL DEVELOPPEMENT in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Based on 185 transactions of similar company sales (all years), the value of JCL DEVELOPPEMENT is estimated at 314 944 € (range 135 550€ - 808 376€). 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 2025
185 transactions
135k€ 314k€ 808k€
314 944 € Range: 135 550€ - 808 376€
NAF 5 all-time

Valuation method used

Net Income Multiple
94 334 € × 3.3x = 314 944 €
Range: 135 551€ - 808 377€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 185 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 (Autres commerces de détail en magasin non spécialisé)

Compare JCL DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about JCL DEVELOPPEMENT

What is the revenue of JCL DEVELOPPEMENT ?

The revenue of JCL DEVELOPPEMENT in 2023 is 3.1 M€.

Is JCL DEVELOPPEMENT profitable?

Yes, JCL DEVELOPPEMENT generated a net profit of 94 k€ in 2025.

Where is the headquarters of JCL DEVELOPPEMENT ?

The headquarters of JCL DEVELOPPEMENT is located in VABRES-L ABBAYE (12400), in the department Aveyron.

Where to find the tax return of JCL DEVELOPPEMENT ?

The tax return of JCL DEVELOPPEMENT 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 DEVELOPPEMENT operate?

JCL DEVELOPPEMENT operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.