JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES : revenue, balance sheet and financial ratios

JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES is a French company founded 63 years ago, specialized in the sector Fabrication d'emballages en matières plastiques. Based in OYONNAX (01100), this company of category PME shows in 2023 a revenue of 3.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES (SIREN 763200367)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 822 508 € 2 792 155 € 2 105 887 € 2 234 239 € 3 104 603 € 3 989 713 € 4 238 731 € 4 301 450 €
Net income 298 072 € 197 593 € 225 393 € 24 367 € 123 688 € 70 613 € 234 825 € 252 108 €
EBITDA 405 778 € 199 797 € 224 737 € 88 509 € 137 781 € 173 674 € 495 088 € 597 954 €
Net margin 7.8% 7.1% 10.7% 1.1% 4.0% 1.8% 5.5% 5.9%

Revenue and income statement

In 2023, JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES achieves revenue of 3.8 M€. Activity remains stable over the period (CAGR: -1.7%). Vs 2022, growth of +37% (2.8 M€ -> 3.8 M€). After deducting consumption (1.6 M€), gross margin stands at 2.2 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 406 k€, representing 10.6% of revenue. Positive scissor effect: EBITDA margin improves by +3.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 298 k€, i.e. 7.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 822 508 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 240 715 €

EBITDA (2023) ?
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

405 778 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

195 052 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

298 072 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.6%

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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 24%. 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 63%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.134%

Financial autonomy (2023) ?
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

63.415%

Cash flow / Revenue (2023) ?
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

8.125%

Repayment capacity (2023) ?
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

1.659

Asset age ratio (2023) ?
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

22.9%

Solvency indicators evolution
JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES

Sector positioning

Debt ratio
24.13 2023
2021
2022
2023
Q1: 3.62
Med: 25.7
Q3: 73.67
Good +23 pts over 3 years

In 2023, the debt ratio of JEAN COUTTY APPLICATIONS ... (24.13) 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
63.41% 2023
2021
2022
2023
Q1: 31.59%
Med: 49.26%
Q3: 66.53%
Good -15 pts over 3 years

In 2023, the financial autonomy of JEAN COUTTY APPLICATIONS ... (63.4%) 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
1.66 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.86 years
Q3: 2.65 years
Average +28 pts over 3 years

In 2023, the repayment capacity of JEAN COUTTY APPLICATIONS ... (1.66) 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 277.86. 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 7.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

277.858

Interest coverage (2023) ?
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

7.707

Liquidity indicators evolution
JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES

Sector positioning

Liquidity ratio
277.86 2023
2021
2022
2023
Q1: 150.56
Med: 219.39
Q3: 335.09
Good -12 pts over 3 years

In 2023, the liquidity ratio of JEAN COUTTY APPLICATIONS ... (277.86) 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
7.71x 2023
2021
2022
2023
Q1: 0.15x
Med: 2.95x
Q3: 9.3x
Good +16 pts over 3 years

In 2023, the interest coverage of JEAN COUTTY APPLICATIONS ... (7.7x) 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. Average customer payment term: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 96 days of revenue, i.e. 1.0 M€ to permanently finance. Over 2016-2023, WCR increased by +91%, requiring additional financing.

Operating WCR (2023) ?
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

1 024 394 €

Customer credit (2023) ?
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

11 j

Supplier credit (2023) ?
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

63 j

Inventory turnover (2023) ?
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

85 j

WCR in days of revenue (2023) ?
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

96 j

WCR and payment terms evolution
JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES

Positioning of JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES in its sector

Comparison with sector Fabrication d'emballages en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES is estimated at 592 846 € (range 245 824€ - 1 287 624€). With an EBITDA of 405 778€, the sector multiple of 1.3x is applied. 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 2023
76 tx
245k€ 592k€ 1287k€
592 846 € Range: 245 824€ - 1 287 624€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
405 778 € × 1.3x
Estimation 512 446 €
204 407€ - 1 137 745€
Revenue Multiple 30%
3 822 508 € × 0.20x
Estimation 777 678 €
371 768€ - 1 046 563€
Net Income Multiple 20%
298 072 € × 1.7x
Estimation 516 598 €
160 454€ - 2 023 915€
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'emballages en matières plastiques)

Compare JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en matières plastiques

Frequently asked questions about JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES

What is the revenue of JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES ?

The revenue of JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES in 2023 is 3.8 M€.

Is JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES profitable?

Yes, JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES generated a net profit of 298 k€ in 2023.

Where is the headquarters of JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES ?

The headquarters of JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES is located in OYONNAX (01100), in the department Ain.

Where to find the tax return of JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES ?

The tax return of JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES 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 JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES operate?

JEAN COUTTY APPLICATIONS INDUSTRIELLES DES MATIERES PLASTIQUES operates in the sector Fabrication d'emballages en matières plastiques (NAF code 22.22Z). See the 'Sector positioning' section above to compare the company with its competitors.