JEUJURA - COMPAGNIE EUROPEENNE DU JOUET : revenue, balance sheet and financial ratios

JEUJURA - COMPAGNIE EUROPEENNE DU JOUET is a French company founded 41 years ago, specialized in the sector Fabrication de jeux et jouets. Based in SAINT-GERMAIN-EN-MONTAGNE (39300), this company of category PME shows in 2024 a revenue of 4.0 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 - JEUJURA - COMPAGNIE EUROPEENNE DU JOUET (SIREN 332226919)
Indicator 2024 2023 2022 2021 2020 2019 2017
Revenue 3 952 325 € 4 409 262 € 4 655 641 € 5 730 881 € 4 942 355 € 4 452 260 € 4 285 402 €
Net income -456 582 € -122 787 € -54 083 € 345 355 € 172 379 € 17 099 € 68 412 €
EBITDA -245 742 € 57 812 € 15 082 € 554 754 € 302 648 € 82 716 € 59 286 €
Net margin -11.6% -2.8% -1.2% 6.0% 3.5% 0.4% 1.6%

Revenue and income statement

In 2024, JEUJURA - COMPAGNIE EUROPEENNE DU JOUET achieves revenue of 4.0 M€. Activity remains stable over the period (CAGR: -1.1%). Significant drop of -10% vs 2023. After deducting consumption (1.7 M€), gross margin stands at 2.3 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -246 k€, representing -6.2% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -525%, reducing margin by 7.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -457 k€ (-11.6% 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

3 952 325 €

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

2 298 078 €

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

-245 742 €

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

-389 507 €

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

-456 582 €

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

-6.2%

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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 264%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory.

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

263.512%

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

22.761%

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

-8.566%

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

-6.655

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

32.4%

Solvency indicators evolution
JEUJURA - COMPAGNIE EUROPEENNE DU JOUET

Sector positioning

Debt ratio
263.51 2024
2022
2023
2024
Q1: 0.0
Med: 8.46
Q3: 27.06
Watch +11 pts over 3 years

In 2024, the debt ratio of JEUJURA - COMPAGNIE EUROP... (263.51) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
22.76% 2024
2022
2023
2024
Q1: 1.85%
Med: 40.53%
Q3: 64.35%
Average -5 pts over 3 years

In 2024, the financial autonomy of JEUJURA - COMPAGNIE EUROP... (22.8%) 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
-6.66 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 0.9 years
Excellent +20 pts over 3 years

In 2024, the repayment capacity of JEUJURA - COMPAGNIE EUROP... (-6.66) 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 488.65. 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

488.646

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

-34.104

Liquidity indicators evolution
JEUJURA - COMPAGNIE EUROPEENNE DU JOUET

Sector positioning

Liquidity ratio
488.65 2024
2022
2023
2024
Q1: 132.78
Med: 252.02
Q3: 475.72
Excellent

In 2024, the liquidity ratio of JEUJURA - COMPAGNIE EUROP... (488.65) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-34.1x 2024
2022
2023
2024
Q1: -0.37x
Med: 0.0x
Q3: 1.62x
Watch -74 pts over 3 years

In 2024, the interest coverage of JEUJURA - COMPAGNIE EUROP... (-34.1x) 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. Average customer payment term: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. The gap of 38 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 149 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 223 days of revenue, i.e. 2.5 M€ 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

2 450 837 €

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

88 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

50 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

149 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

223 j

WCR and payment terms evolution
JEUJURA - COMPAGNIE EUROPEENNE DU JOUET

Positioning of JEUJURA - COMPAGNIE EUROPEENNE DU JOUET in its sector

Comparison with sector Fabrication de jeux et jouets

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of JEUJURA - COMPAGNIE EUROPEENNE DU JOUET is estimated at 930 679 € (range 446 103€ - 1 683 947€). The price/revenue ratio is 0.24x (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
101 transactions
446k€ 930k€ 1683k€
930 679 € Range: 446 103€ - 1 683 947€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
3 952 325 € × 0.24x = 930 679 €
Range: 446 104€ - 1 683 947€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 de jeux et jouets)

Compare JEUJURA - COMPAGNIE EUROPEENNE DU JOUET with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de jeux et jouets

Frequently asked questions about JEUJURA - COMPAGNIE EUROPEENNE DU JOUET

What is the revenue of JEUJURA - COMPAGNIE EUROPEENNE DU JOUET ?

The revenue of JEUJURA - COMPAGNIE EUROPEENNE DU JOUET in 2024 is 4.0 M€.

Is JEUJURA - COMPAGNIE EUROPEENNE DU JOUET profitable?

JEUJURA - COMPAGNIE EUROPEENNE DU JOUET recorded a net loss in 2024.

Where is the headquarters of JEUJURA - COMPAGNIE EUROPEENNE DU JOUET ?

The headquarters of JEUJURA - COMPAGNIE EUROPEENNE DU JOUET is located in SAINT-GERMAIN-EN-MONTAGNE (39300), in the department Jura.

Where to find the tax return of JEUJURA - COMPAGNIE EUROPEENNE DU JOUET ?

The tax return of JEUJURA - COMPAGNIE EUROPEENNE DU JOUET 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 JEUJURA - COMPAGNIE EUROPEENNE DU JOUET operate?

JEUJURA - COMPAGNIE EUROPEENNE DU JOUET operates in the sector Fabrication de jeux et jouets (NAF code 32.40Z). See the 'Sector positioning' section above to compare the company with its competitors.