J.L. INTERNATIONAL : revenue, balance sheet and financial ratios

J.L. INTERNATIONAL is a French company founded 28 years ago, specialized in the sector Transports routiers réguliers de voyageurs. Based in VERT-SAINT-DENIS (77240), this company of category ETI shows in 2024 a revenue of 35.0 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 - J.L. INTERNATIONAL (SIREN 418872537)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 34 975 786 € 35 364 947 € 39 906 385 € 40 523 490 € 30 156 781 € 35 897 117 € 30 352 861 € 25 933 682 € 23 968 178 € N/C
Net income -229 523 € -78 097 € 56 994 € 319 473 € -894 372 € 239 642 € 361 437 € 358 613 € 9 616 € 113 298 €
EBITDA 442 776 € 74 961 € 906 415 € 809 699 € -179 093 € 726 760 € 719 667 € 700 570 € 229 394 € N/C
Net margin -0.7% -0.2% 0.1% 0.8% -3.0% 0.7% 1.2% 1.4% 0.0% N/C

Revenue and income statement

In 2024, J.L. INTERNATIONAL achieves revenue of 35.0 M€. Revenue is growing positively over 10 years (CAGR: +4.8%). Slight decline of -1% vs 2023. After deducting consumption (0 €), gross margin stands at 35.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 443 k€, representing 1.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -230 k€ (-0.7% 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

34 975 786 €

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

34 975 786 €

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

442 776 €

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

64 576 €

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

-229 523 €

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

1.3%

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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 0%. 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 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.032%

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

38.903%

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

0.428%

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

0.008

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

39.6%

Solvency indicators evolution
J.L. INTERNATIONAL

Sector positioning

Debt ratio
0.03 2024
2022
2023
2024
Q1: 0.05
Med: 13.36
Q3: 53.47
Excellent

In 2024, the debt ratio of J.L. INTERNATIONAL (0.03) 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.

Financial autonomy
38.9% 2024
2022
2023
2024
Q1: 19.49%
Med: 38.63%
Q3: 57.22%
Good +20 pts over 3 years

In 2024, the financial autonomy of J.L. INTERNATIONAL (38.9%) 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
0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.3 years
Average +6 pts over 3 years

In 2024, the repayment capacity of J.L. INTERNATIONAL (0.01) 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 203.73. 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

203.732

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

0.0

Liquidity indicators evolution
J.L. INTERNATIONAL

Sector positioning

Liquidity ratio
203.73 2024
2022
2023
2024
Q1: 120.71
Med: 178.19
Q3: 288.37
Good +25 pts over 3 years

In 2024, the liquidity ratio of J.L. INTERNATIONAL (203.73) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 3.69x
Average -23 pts over 3 years

In 2024, the interest coverage of J.L. INTERNATIONAL (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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The gap of 36 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 44 days of revenue, i.e. 4.3 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

4 267 745 €

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

42 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

6 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 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

44 j

WCR and payment terms evolution
J.L. INTERNATIONAL

Positioning of J.L. INTERNATIONAL in its sector

Comparison with sector Transports routiers réguliers de voyageurs

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of J.L. INTERNATIONAL is estimated at 2 240 506 € (range 1 503 168€ - 5 256 539€). With an EBITDA of 442 776€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
85 tx
1503k€ 2240k€ 5256k€
2 240 506 € Range: 1 503 168€ - 5 256 539€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
442 776 € × 1.4x
Estimation 619 801 €
173 930€ - 1 758 885€
Revenue Multiple 30%
34 975 786 € × 0.14x
Estimation 4 941 681 €
3 718 566€ - 11 085 964€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Transports routiers réguliers de voyageurs)

Compare J.L. INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers réguliers de voyageurs

Frequently asked questions about J.L. INTERNATIONAL

What is the revenue of J.L. INTERNATIONAL ?

The revenue of J.L. INTERNATIONAL in 2024 is 35.0 M€.

Is J.L. INTERNATIONAL profitable?

J.L. INTERNATIONAL recorded a net loss in 2024.

Where is the headquarters of J.L. INTERNATIONAL ?

The headquarters of J.L. INTERNATIONAL is located in VERT-SAINT-DENIS (77240), in the department Seine-et-Marne.

Where to find the tax return of J.L. INTERNATIONAL ?

The tax return of J.L. INTERNATIONAL 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 J.L. INTERNATIONAL operate?

J.L. INTERNATIONAL operates in the sector Transports routiers réguliers de voyageurs (NAF code 49.39A). See the 'Sector positioning' section above to compare the company with its competitors.