JF LINE MACHINE TOOL TRADING : revenue, balance sheet and financial ratios

JF LINE MACHINE TOOL TRADING is a French company founded 9 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in FONTAINE (38600), this company of category PME shows in 2023 a revenue of 14 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - JF LINE MACHINE TOOL TRADING (SIREN 821016664)
Indicator 2023 2022 2020 2019 2018 2017
Revenue 14 325 € 24 325 € 84 480 € 111 720 € 55 080 € 50 020 €
Net income 5 496 € 14 774 € 7 432 € 24 279 € 1 073 € 1 116 €
EBITDA 5 498 € 14 768 € 12 694 € 32 346 € 12 578 € 6 092 €
Net margin 38.4% 60.7% 8.8% 21.7% 1.9% 2.2%

Revenue and income statement

In 2023, JF LINE MACHINE TOOL TRADING achieves revenue of 14 k€. Revenue is declining over the period 2017-2023 (CAGR: -18.8%). Significant drop of -41% vs 2022. After deducting consumption (0 €), gross margin stands at 14 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 5 k€, representing 38.4% of revenue. Warning negative scissor effect: despite revenue change (-41%), EBITDA varies by -63%, reducing margin by 22.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 38.4% 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

14 325 €

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

14 325 €

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

5 498 €

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

5 496 €

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

5 496 €

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

38.4%

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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 169%. 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 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 38.4% 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 (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

168.634%

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

35.445%

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

38.366%

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

8.525

Solvency indicators evolution
JF LINE MACHINE TOOL TRADING

Sector positioning

Debt ratio
168.63 2023
2020
2022
2023
Q1: 0.0
Med: 4.57
Q3: 46.69
Average

In 2023, the debt ratio of JF LINE MACHINE TOOL TRADING (168.63) 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
35.45% 2023
2020
2022
2023
Q1: 4.35%
Med: 38.51%
Q3: 74.89%
Average

In 2023, the financial autonomy of JF LINE MACHINE TOOL TRADING (35.5%) 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
8.53 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average

In 2023, the repayment capacity of JF LINE MACHINE TOOL TRADING (8.53) 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 2091.51. 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

2091.515

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

0.0

Liquidity indicators evolution
JF LINE MACHINE TOOL TRADING

Sector positioning

Liquidity ratio
2091.51 2023
2020
2022
2023
Q1: 139.84
Med: 306.26
Q3: 899.73
Excellent

In 2023, the liquidity ratio of JF LINE MACHINE TOOL TRADING (2091.51) 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
0.0x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Average

In 2023, the interest coverage of JF LINE MACHINE TOOL TRADING (0.0x) 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. Average customer payment term: 600 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 144 days. The gap of 456 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 932 days of revenue, i.e. 37 k€ to permanently finance. Over 2017-2023, WCR increased by +1334%, 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

37 091 €

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

600 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

144 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 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

932 j

WCR and payment terms evolution
JF LINE MACHINE TOOL TRADING

Positioning of JF LINE MACHINE TOOL TRADING in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of JF LINE MACHINE TOOL TRADING is estimated at 21 231 € (range 6 961€ - 39 916€). With an EBITDA of 5 498€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.63x (in line with sector norms). 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
66 tx
6k€ 21k€ 39k€
21 231 € Range: 6 961€ - 39 916€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 498 € × 4.0x
Estimation 21 766 €
4 035€ - 31 904€
Revenue Multiple 30%
14 325 € × 0.63x
Estimation 9 058 €
3 908€ - 14 197€
Net Income Multiple 20%
5 496 € × 6.9x
Estimation 38 157 €
18 858€ - 98 529€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 (Conseil pour les affaires et autres conseils de gestion)

Compare JF LINE MACHINE TOOL TRADING with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about JF LINE MACHINE TOOL TRADING

What is the revenue of JF LINE MACHINE TOOL TRADING ?

The revenue of JF LINE MACHINE TOOL TRADING in 2023 is 14 k€.

Is JF LINE MACHINE TOOL TRADING profitable?

Yes, JF LINE MACHINE TOOL TRADING generated a net profit of 5 k€ in 2023.

Where is the headquarters of JF LINE MACHINE TOOL TRADING ?

The headquarters of JF LINE MACHINE TOOL TRADING is located in FONTAINE (38600), in the department Isere.

Where to find the tax return of JF LINE MACHINE TOOL TRADING ?

The tax return of JF LINE MACHINE TOOL TRADING 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 JF LINE MACHINE TOOL TRADING operate?

JF LINE MACHINE TOOL TRADING operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.