SIREN : 392544573
JFP PARTICIPATIONS is a French company founded 32 years ago, specialized in the sector Activités des sociétés holding. Based in LYON (69009), this company of category PME shows in 2024 a revenue of 669 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
| Indicator | 2024 | 2023 | 2022 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 669 313 € | 1 506 297 € | 2 247 228 € | 1 441 579 € | 990 437 € | 989 783 € | 863 420 € | 1 270 327 € |
| Net income | -784 693 € | -12 421 € | 57 057 € | 95 331 € | 63 530 € | 119 722 € | 105 541 € | 78 287 € |
| EBITDA | 67 154 € | 401 735 € | 187 298 € | 299 125 € | 147 580 € | 212 954 € | 121 936 € | -366 361 € |
| Net margin | -117.2% | -0.8% | 2.5% | 6.6% | 6.4% | 12.1% | 12.2% | 6.2% |
In 2024, JFP PARTICIPATIONS achieves revenue of 669 k€. Revenue is declining over the period 2016-2024 (CAGR: -7.7%). Significant drop of -56% vs 2023. After deducting consumption (644 €), gross margin stands at 669 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 67 k€, representing 10.0% of revenue. Warning negative scissor effect: despite revenue change (-56%), EBITDA varies by -83%, reducing margin by 16.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -785 k€ (-117.2% of revenue), which will impact equity.
669 313 €
668 669 €
67 154 €
50 447 €
-784 693 €
10.0%
The debt ratio (= Financial debt / Equity x 100) stands at -380%. 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 -9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 19.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-380.031%
-9.026%
3.554%
19.07
60.3%
In 2024, the debt ratio of JFP PARTICIPATIONS (-380.03) 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.
In 2024, the financial autonomy of JFP PARTICIPATIONS (-9.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of JFP PARTICIPATIONS (19.07) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 17.31. 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 37.4x. Operating income very largely covers interest expenses: high safety margin.
17.307
37.399
In 2024, the liquidity ratio of JFP PARTICIPATIONS (17.31) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of JFP PARTICIPATIONS (37.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 329 days. Excellent situation: suppliers finance 312 days of the operating cycle (retail model). WCR is negative (-140 days): operations structurally generate cash.
-259 580 €
17 j
329 j
0 j
-140 j
Based on 54 transactions of similar company sales
in 2024,
the value of JFP PARTICIPATIONS is estimated at
350 743 €
(range 126 293€ - 525 450€).
With an EBITDA of 67 154€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare JFP PARTICIPATIONS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of JFP PARTICIPATIONS in 2024 is 669 k€.
JFP PARTICIPATIONS recorded a net loss in 2024.
The headquarters of JFP PARTICIPATIONS is located in LYON (69009), in the department Rhone.
The tax return of JFP PARTICIPATIONS 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).
JFP PARTICIPATIONS 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.