SIREN : 894330547
JM FORMATIONS is a French company founded 5 years ago, specialized in the sector Formation continue d'adultes. Based in MONTROUGE (92120), this company of category PME shows in 2024 a revenue of 68 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 | 2021 |
|---|---|---|---|---|
| Revenue | 68 187 € | 149 199 € | 1 720 315 € | 752 958 € |
| Net income | 16 460 € | 76 681 € | 162 995 € | 49 601 € |
| EBITDA | 33 958 € | 145 983 € | 291 572 € | 64 270 € |
| Net margin | 24.1% | 51.4% | 9.5% | 6.6% |
In 2024, JM FORMATIONS achieves revenue of 68 k€. Revenue is declining over the period 2021-2024 (CAGR: -55.1%). Significant drop of -54% vs 2023. After deducting consumption (0 €), gross margin stands at 68 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 34 k€, representing 49.8% of revenue. Warning negative scissor effect: despite revenue change (-54%), EBITDA varies by -77%, reducing margin by 48.0 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 16 k€, i.e. 24.1% of revenue. This profit can be retained or distributed to shareholders.
68 187 €
68 187 €
33 958 €
18 478 €
16 460 €
49.8%
The debt ratio (= Financial debt / Equity x 100) stands at 250%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 47.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
250.14%
55.671%
47.607%
1.353
21.7%
In 2024, the debt ratio of JM FORMATIONS (250.14) 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.
In 2024, the financial autonomy of JM FORMATIONS (55.7%) 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.
In 2024, the repayment capacity of JM FORMATIONS (1.35) 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 327.67. 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 3.9x. Financial charges are adequately covered by operations.
327.667
3.922
In 2024, the liquidity ratio of JM FORMATIONS (327.67) 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.
In 2024, the interest coverage of JM FORMATIONS (3.9x) 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: 110 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 170 days. Excellent situation: suppliers finance 60 days of the operating cycle (retail model). Overall, WCR represents 198 days of revenue, i.e. 38 k€ to permanently finance. Over 2021-2024, WCR increased by +113%, requiring additional financing.
37 586 €
110 j
170 j
0 j
198 j
Based on 134 transactions of similar company sales (all years), the value of JM FORMATIONS is estimated at 53 793 € (range 19 386€ - 162 329€). With an EBITDA of 33 958€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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.
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This estimate is based on the analysis of 134 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 JM FORMATIONS with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of JM FORMATIONS in 2024 is 68 k€.
Yes, JM FORMATIONS generated a net profit of 16 k€ in 2024.
The headquarters of JM FORMATIONS is located in MONTROUGE (92120), in the department Hauts-de-Seine.
The tax return of JM FORMATIONS 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).
JM FORMATIONS operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.