JEMA : revenue, balance sheet and financial ratios

JEMA is a French company founded 24 years ago, specialized in the sector Activités des sociétés holding. Based in PARIS (75015), this company of category PME shows in 2022 a revenue of 452 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 - JEMA (SIREN 440942019)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 451 505 € 377 320 € 397 064 € 350 219 € 215 124 € 198 027 € 64 944 €
Net income 9 456 € 67 523 € -77 973 € -80 794 € 10 822 € 1 516 289 € 51 844 € 2 412 666 €
EBITDA N/C -51 943 € -60 056 € -59 671 € -44 934 € -100 551 € -32 455 € -42 162 €
Net margin N/C 15.0% -20.7% -20.3% 3.1% 704.8% 26.2% 3715.0%

Revenue and income statement

In 2023, JEMA generates positive net income of 9 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 2.4 M€ -> 9 k€.

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

9 456 €

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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 6%. 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 90%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

6.377%

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

90.441%

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

59.1%

Solvency indicators evolution
JEMA

Sector positioning

Debt ratio
6.38 2023
2021
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Good

In 2023, the debt ratio of JEMA (6.38) 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
90.44% 2023
2021
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Good

In 2023, the financial autonomy of JEMA (90.4%) 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
-2.95 years 2022
2021
2022
Q1: 0.0 years
Med: 0.1 years
Q3: 3.28 years
Excellent

In 2022, the repayment capacity of JEMA (-2.95) 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 1268.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1268.058

Liquidity indicators evolution
JEMA

Sector positioning

Liquidity ratio
1268.06 2023
2021
2022
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Good

In 2023, the liquidity ratio of JEMA (1268.06) 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
-10.75x 2022
2021
2022
Q1: -53.22x
Med: 0.0x
Q3: 0.0x
Average

In 2022, the interest coverage of JEMA (-10.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
JEMA

Positioning of JEMA in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of JEMA is estimated at 88 203 € (range 16 079€ - 130 886€). 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
63 tx
16k€ 88k€ 130k€
88 203 € Range: 16 079€ - 130 886€
NAF 5 année 2023

Valuation method used

Net Income Multiple
9 456 € × 9.3x = 88 204 €
Range: 16 079€ - 130 887€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Activités des sociétés holding)

Compare JEMA with other companies in the same sector:

Frequently asked questions about JEMA

What is the revenue of JEMA ?

The revenue of JEMA in 2022 is 452 k€.

Is JEMA profitable?

Yes, JEMA generated a net profit of 9 k€ in 2023.

Where is the headquarters of JEMA ?

The headquarters of JEMA is located in PARIS (75015), in the department Paris.

Where to find the tax return of JEMA ?

The tax return of JEMA 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 JEMA operate?

JEMA operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.