J.C.L.PLASTIC : revenue, balance sheet and financial ratios

J.C.L.PLASTIC is a French company founded 38 years ago, specialized in the sector Fabrication d'éléments en matières plastiques pour la construction. Based in AY-CHAMPAGNE (51150), this company of category PME shows in 2024 a revenue of 562 k€. 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 - J.C.L.PLASTIC (SIREN 343614913)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 562 030 € 753 861 € 927 252 € 576 151 € 695 992 € 620 130 € 683 233 € 749 049 € 654 033 €
Net income -62 429 € 33 116 € 102 499 € -28 843 € 18 764 € 4 492 € 13 259 € 27 389 € 48 681 €
EBITDA -85 894 € 55 983 € 131 878 € -9 179 € 50 670 € 38 544 € 45 503 € 62 806 € 76 877 €
Net margin -11.1% 4.4% 11.1% -5.0% 2.7% 0.7% 1.9% 3.7% 7.4%

Revenue and income statement

In 2024, J.C.L.PLASTIC achieves revenue of 562 k€. Activity remains stable over the period (CAGR: -1.9%). Significant drop of -25% vs 2023. After deducting consumption (336 k€), gross margin stands at 226 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -86 k€, representing -15.3% of revenue. Warning negative scissor effect: despite revenue change (-25%), EBITDA varies by -253%, reducing margin by 22.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -62 k€ (-11.1% of revenue), which will impact equity.

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

562 030 €

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

226 346 €

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

-85 894 €

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

-62 611 €

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

-62 429 €

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

-15.3%

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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 4%. 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 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

3.682%

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

58.428%

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

-15.25%

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

-0.135

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

8.8%

Solvency indicators evolution
J.C.L.PLASTIC

Sector positioning

Debt ratio
3.68 2024
2022
2023
2024
Q1: 3.62
Med: 21.57
Q3: 55.7
Good

In 2024, the debt ratio of J.C.L.PLASTIC (3.68) 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
58.43% 2024
2022
2023
2024
Q1: 25.52%
Med: 47.12%
Q3: 63.05%
Good -10 pts over 3 years

In 2024, the financial autonomy of J.C.L.PLASTIC (58.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-0.14 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.07 years
Excellent -6 pts over 3 years

In 2024, the repayment capacity of J.C.L.PLASTIC (-0.14) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 234.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

234.659

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

-1.161

Liquidity indicators evolution
J.C.L.PLASTIC

Sector positioning

Liquidity ratio
234.66 2024
2022
2023
2024
Q1: 157.99
Med: 229.58
Q3: 347.12
Good -24 pts over 3 years

In 2024, the liquidity ratio of J.C.L.PLASTIC (234.66) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-1.16x 2024
2022
2023
2024
Q1: 0.04x
Med: 2.55x
Q3: 9.53x
Watch

In 2024, the interest coverage of J.C.L.PLASTIC (-1.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 100 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 81 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 155 days of revenue, i.e. 242 k€ to permanently finance.

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

241 684 €

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

100 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

79 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

81 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

155 j

WCR and payment terms evolution
J.C.L.PLASTIC

Positioning of J.C.L.PLASTIC in its sector

Comparison with sector Fabrication d'éléments en matières plastiques pour la construction

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of J.C.L.PLASTIC is estimated at 114 343 € (range 54 661€ - 153 878€). The price/revenue ratio is 0.20x (conservative valuation). 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 value 2024
76 tx
54k€ 114k€ 153k€
114 343 € Range: 54 661€ - 153 878€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
562 030 € × 0.20x = 114 343 €
Range: 54 662€ - 153 878€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 76 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 d'éléments en matières plastiques pour la construction)

Compare J.C.L.PLASTIC with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'éléments en matières plastiques pour la construction

Frequently asked questions about J.C.L.PLASTIC

What is the revenue of J.C.L.PLASTIC ?

The revenue of J.C.L.PLASTIC in 2024 is 562 k€.

Is J.C.L.PLASTIC profitable?

J.C.L.PLASTIC recorded a net loss in 2024.

Where is the headquarters of J.C.L.PLASTIC ?

The headquarters of J.C.L.PLASTIC is located in AY-CHAMPAGNE (51150), in the department Marne.

Where to find the tax return of J.C.L.PLASTIC ?

The tax return of J.C.L.PLASTIC 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 J.C.L.PLASTIC operate?

J.C.L.PLASTIC operates in the sector Fabrication d'éléments en matières plastiques pour la construction (NAF code 22.23Z). See the 'Sector positioning' section above to compare the company with its competitors.