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JEF 38 : revenue, balance sheet and financial ratios

JEF 38 is a French company founded 23 years ago, specialized in the sector Fabrication d'emballages en bois. Based in CHAMP-SUR-DRAC (38560), this company of category PME shows in 2022 a revenue of 933 k€. 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 - JEF 38 (SIREN 442812004)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 933 157 € N/C N/C N/C N/C N/C N/C
Net income 48 374 € -47 935 € -3 911 € -30 136 € -32 631 € 1 463 € 25 522 € 59 308 €
EBITDA N/C -25 374 € N/C N/C N/C N/C N/C N/C
Net margin N/C -5.1% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, JEF 38 generates positive net income of 48 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 59 k€ -> 48 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

48 374 €

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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

38.107%

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

41.46%

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

19.8%

Solvency indicators evolution
JEF 38

Sector positioning

Debt ratio
38.11 2024
2021
2022
2024
Q1: 11.28
Med: 29.01
Q3: 72.26
Average

In 2024, the debt ratio of JEF 38 (38.11) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
41.46% 2024
2021
2022
2024
Q1: 37.01%
Med: 54.18%
Q3: 67.76%
Average -14 pts over 3 years

In 2024, the financial autonomy of JEF 38 (41.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-2.78 years 2022
2022
Q1: 0.16 years
Med: 1.12 years
Q3: 3.0 years
Excellent

In 2022, the repayment capacity of JEF 38 (-2.78) 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 196.07. 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

196.074

Liquidity indicators evolution
JEF 38

Sector positioning

Liquidity ratio
196.07 2024
2021
2022
2024
Q1: 194.02
Med: 291.0
Q3: 453.54
Average -27 pts over 3 years

In 2024, the liquidity ratio of JEF 38 (196.07) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-4.13x 2022
2022
Q1: 0.25x
Med: 1.46x
Q3: 5.48x
Watch

In 2022, the interest coverage of JEF 38 (-4.1x) 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.

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

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) ?
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
JEF 38

Positioning of JEF 38 in its sector

Comparison with sector Fabrication d'emballages en bois

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 55 875€ to 264 803€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
55k€ 98k€ 264k€
98 641 € Range: 55 875€ - 264 803€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 bois)

Compare JEF 38 with other companies in the same sector:

Frequently asked questions about JEF 38

What is the revenue of JEF 38 ?

The revenue of JEF 38 in 2022 is 933 k€.

Is JEF 38 profitable?

Yes, JEF 38 generated a net profit of 48 k€ in 2024.

Where is the headquarters of JEF 38 ?

The headquarters of JEF 38 is located in CHAMP-SUR-DRAC (38560), in the department Isere.

Where to find the tax return of JEF 38 ?

The tax return of JEF 38 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 JEF 38 operate?

JEF 38 operates in the sector Fabrication d'emballages en bois (NAF code 16.24Z). See the 'Sector positioning' section above to compare the company with its competitors.