Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

JLS : revenue, balance sheet and financial ratios

JLS is a French company founded 7 years ago, specialized in the sector Supérettes. Based in VERNEGUES (13116), this company of category PME shows in 2019 a net income positive of 36 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

Financial history - JLS (SIREN 844810820)
Indicator 2019
Revenue N/C
Net income 36 498 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2019, JLS generates positive net income of 36 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 498 €

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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 217%. 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 28%. The balance between equity and debt is satisfactory.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

216.878%

Financial autonomy (2019) ?
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

28.172%

Solvency indicators evolution
JLS

Sector positioning

Debt ratio
216.88 2019
2019
Q1: 0.15
Med: 26.48
Q3: 119.97
Watch

In 2019, the debt ratio of JLS (216.88) 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
28.17% 2019
2019
Q1: 7.7%
Med: 29.81%
Q3: 50.57%
Average

In 2019, the financial autonomy of JLS (28.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 919.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

919.525

Liquidity indicators evolution
JLS

Sector positioning

Liquidity ratio
919.52 2019
2019
Q1: 86.94
Med: 136.55
Q3: 192.48
Excellent

In 2019, the liquidity ratio of JLS (919.52) 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.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. Favorable situation: supplier credit is longer than customer credit by 3 days.

Operating WCR (2019) ?
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

0 €

Customer credit (2019) ?
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

0 j

Supplier credit (2019) ?
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

3 j

Inventory turnover (2019) ?
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 and payment terms evolution
JLS

Positioning of JLS in its sector

Comparison with sector Supérettes

Valuation estimate

Based on 312 transactions of similar company sales in 2019, the value of JLS is estimated at 235 638 € (range 44 134€ - 445 782€). 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 2019
312 transactions
44k€ 235k€ 445k€
235 638 € Range: 44 134€ - 445 782€
NAF 5 année 2019

Valuation method used

Net Income Multiple
36 498 € × 6.5x = 235 638 €
Range: 44 135€ - 445 783€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 312 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 (Supérettes)

Compare JLS with other companies in the same sector:

Frequently asked questions about JLS

What is the revenue of JLS ?

The revenue of JLS is not publicly disclosed (confidential accounts filed with INPI).

Is JLS profitable?

Yes, JLS generated a net profit of 36 k€ in 2019.

Where is the headquarters of JLS ?

The headquarters of JLS is located in VERNEGUES (13116), in the department Bouches-du-Rhone.

Where to find the tax return of JLS ?

The tax return of JLS 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 JLS operate?

JLS operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.