JEAN COUTURIER SA : revenue, balance sheet and financial ratios

JEAN COUTURIER SA is a French company founded 47 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in MARSEILLE (13006), this company of category GE shows in 2024 a revenue of 703 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 - JEAN COUTURIER SA (SIREN 317386407)
Indicator 2024 2023 2022 2021 2020 2019 2017
Revenue 703 163 € 727 487 € 689 321 € 725 962 € 693 455 € 722 097 € 731 647 €
Net income 158 050 € 91 252 € 69 819 € 35 911 € 31 817 € 54 901 € 4 840 €
EBITDA 196 989 € 120 402 € 114 162 € 78 540 € 55 130 € -349 831 € 38 595 €
Net margin 22.5% 12.5% 10.1% 4.9% 4.6% 7.6% 0.7%

Revenue and income statement

In 2024, JEAN COUTURIER SA achieves revenue of 703 k€. Activity remains stable over the period (CAGR: -0.6%). Slight decline of -3% vs 2023. After deducting consumption (0 €), gross margin stands at 703 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 197 k€, representing 28.0% of revenue. Positive scissor effect: EBITDA margin improves by +11.5 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 158 k€, i.e. 22.5% 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

703 163 €

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

703 163 €

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

196 989 €

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

187 185 €

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

158 050 €

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

28.0%

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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 0%. 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 34%. The balance between equity and debt is satisfactory. Cash flow represents 25.2% 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

0.0%

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

34.033%

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

25.2%

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

0.0

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

14.4%

Solvency indicators evolution
JEAN COUTURIER SA

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 9.88
Q3: 66.83
Excellent

In 2024, the debt ratio of JEAN COUTURIER SA (0.00) 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
34.03% 2024
2022
2023
2024
Q1: 3.14%
Med: 14.37%
Q3: 43.78%
Good

In 2024, the financial autonomy of JEAN COUTURIER SA (34.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 4.28 years
Excellent

In 2024, the repayment capacity of JEAN COUTURIER SA (0.00) 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 145.81. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

145.807

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

0.021

Liquidity indicators evolution
JEAN COUTURIER SA

Sector positioning

Liquidity ratio
145.81 2024
2022
2023
2024
Q1: 100.01
Med: 116.58
Q3: 409.86
Good -22 pts over 3 years

In 2024, the liquidity ratio of JEAN COUTURIER SA (145.81) 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
0.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 7.69x
Good +25 pts over 3 years

In 2024, the interest coverage of JEAN COUTURIER SA (0.0x) 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. Average customer payment term: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 7 days. WCR is negative (-127 days): operations structurally generate cash. Notable WCR improvement over the period (-126%), 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

-247 612 €

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

19 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

26 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

-127 j

WCR and payment terms evolution
JEAN COUTURIER SA

Positioning of JEAN COUTURIER SA in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of JEAN COUTURIER SA is estimated at 261 361 € (range 90 317€ - 742 624€). With an EBITDA of 196 989€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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.

Estimated enterprise value 2024
277 transactions
90k€ 261k€ 742k€
261 361 € Range: 90 317€ - 742 624€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
196 989 € × 1.3x
Estimation 261 261 €
90 903€ - 788 256€
Revenue Multiple 30%
703 163 € × 0.29x
Estimation 200 651 €
96 714€ - 437 742€
Net Income Multiple 20%
158 050 € × 2.2x
Estimation 352 681 €
79 259€ - 1 085 870€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Administration d'immeubles et autres biens immobiliers)

Compare JEAN COUTURIER SA with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about JEAN COUTURIER SA

What is the revenue of JEAN COUTURIER SA ?

The revenue of JEAN COUTURIER SA in 2024 is 703 k€.

Is JEAN COUTURIER SA profitable?

Yes, JEAN COUTURIER SA generated a net profit of 158 k€ in 2024.

Where is the headquarters of JEAN COUTURIER SA ?

The headquarters of JEAN COUTURIER SA is located in MARSEILLE (13006), in the department Bouches-du-Rhone.

Where to find the tax return of JEAN COUTURIER SA ?

The tax return of JEAN COUTURIER SA 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 COUTURIER SA operate?

JEAN COUTURIER SA operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.