SIREN : 324310523
JLH S.A. is a French company founded 44 years ago, specialized in the sector Activités des sociétés holding. Based in LONLAY-L'ABBAYE (61700), this company of category ETI shows in 2023 a revenue of 1.2 M€. 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 152 000 € | 1 076 000 € | 1 084 827 € | 706 906 € | 666 704 € | 600 000 € | 559 425 € | 607 105 € | 589 180 € | 600 000 € |
| Net income | 2 221 393 € | 1 888 310 € | 1 082 586 € | 553 835 € | 558 452 € | 542 909 € | 671 431 € | 559 161 € | 536 935 € | 670 757 € |
| EBITDA | 59 375 € | 61 221 € | 25 968 € | 43 458 € | 42 057 € | 36 528 € | 28 645 € | 43 580 € | 39 902 € | 40 235 € |
| Net margin | 192.8% | 175.5% | 99.8% | 78.3% | 83.8% | 90.5% | 120.0% | 92.1% | 91.1% | 111.8% |
In 2023, JLH S.A. achieves revenue of 1.2 M€. Over the period 2014-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.5%. Vs 2022: +7%. After deducting consumption (0 €), gross margin stands at 1.2 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 59 k€, representing 5.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.2 M€, i.e. 192.8% of revenue. This profit can be retained or distributed to shareholders.
1 152 000 €
1 152 000 €
59 375 €
65 431 €
2 221 393 €
5.2%
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 96%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 192.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
95.994%
192.124%
0.0
1.2%
In 2023, the debt ratio of JLH S.A. (0.00) 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 2023, the financial autonomy of JLH S.A. (96.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2023, the repayment capacity of JLH S.A. (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 223.45. 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 7.7x. Operating income very largely covers interest expenses: high safety margin.
223.451
7.747
In 2023, the liquidity ratio of JLH S.A. (223.45) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2023, the interest coverage of JLH S.A. (7.8x) 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: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 131 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Overall, WCR represents 201 days of revenue, i.e. 642 k€ to permanently finance.
642 044 €
61 j
131 j
0 j
201 j
Based on 63 transactions of similar company sales
in 2023,
the value of JLH S.A. is estimated at
4 362 909 €
(range 865 936€ - 6 627 208€).
With an EBITDA of 59 375€, the sector multiple of 4.6x is applied.
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare JLH S.A. with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of JLH S.A. in 2023 is 1.2 M€.
Yes, JLH S.A. generated a net profit of 2.2 M€ in 2023.
The headquarters of JLH S.A. is located in LONLAY-L'ABBAYE (61700), in the department Orne.
The tax return of JLH S.A. 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).
JLH S.A. 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.