JM JACOB MATERIAUX : revenue, balance sheet and financial ratios

JM JACOB MATERIAUX is a French company founded 57 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in FAULQUEMONT (57380), this company of category ETI shows in 2025 a revenue of 3.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - JM JACOB MATERIAUX (SIREN 656980729)
Indicator 2025 2024 2021 2020 2019 2018 2017 2016
Revenue 3 692 252 € 4 358 814 € 6 188 510 € 5 516 973 € 5 215 804 € 5 679 188 € 5 062 813 € 4 897 403 €
Net income -3 242 € 193 578 € 677 915 € 251 252 € 72 677 € 147 343 € 110 371 € 82 359 €
EBITDA -121 258 € 27 486 € 688 811 € 286 348 € 139 780 € 235 733 € 137 963 € 171 061 €
Net margin -0.1% 4.4% 11.0% 4.6% 1.4% 2.6% 2.2% 1.7%

Revenue and income statement

In 2025, JM JACOB MATERIAUX achieves revenue of 3.7 M€. Activity remains stable over the period (CAGR: -3.1%). Significant drop of -15% vs 2024. After deducting consumption (2.3 M€), gross margin stands at 1.4 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -121 k€, representing -3.3% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -541%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3 k€ (-0.1% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 692 252 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 362 972 €

EBITDA (2025) ?
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

-121 258 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-145 634 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 242 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.3%

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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 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

75.912%

Cash flow / Revenue (2025) ?
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

-2.677%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

19.5%

Solvency indicators evolution
JM JACOB MATERIAUX

Sector positioning

Debt ratio
0.0 2025
2021
2024
2025
Q1: 4.11
Med: 18.94
Q3: 59.3
Excellent -28 pts over 3 years

In 2025, the debt ratio of JM JACOB MATERIAUX (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.

Financial autonomy
75.91% 2025
2021
2024
2025
Q1: 28.0%
Med: 47.12%
Q3: 63.87%
Excellent +20 pts over 3 years

In 2025, the financial autonomy of JM JACOB MATERIAUX (75.9%) 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.

Repayment capacity
0.0 years 2025
2021
2024
2025
Q1: 0.0 years
Med: 0.58 years
Q3: 2.87 years
Excellent -27 pts over 3 years

In 2025, the repayment capacity of JM JACOB MATERIAUX (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 382.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

382.563

Interest coverage (2025) ?
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

-0.141

Liquidity indicators evolution
JM JACOB MATERIAUX

Sector positioning

Liquidity ratio
382.56 2025
2021
2024
2025
Q1: 163.55
Med: 233.02
Q3: 362.64
Excellent +9 pts over 3 years

In 2025, the liquidity ratio of JM JACOB MATERIAUX (382.56) 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.

Interest coverage
-0.14x 2025
2021
2024
2025
Q1: 0.0x
Med: 1.75x
Q3: 9.06x
Average

In 2025, the interest coverage of JM JACOB MATERIAUX (-0.1x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 120 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 168 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2016-2025, WCR increased by +115%, requiring additional financing.

Operating WCR (2025) ?
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

1 721 033 €

Customer credit (2025) ?
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

18 j

Supplier credit (2025) ?
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

32 j

Inventory turnover (2025) ?
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

120 j

WCR in days of revenue (2025) ?
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

168 j

WCR and payment terms evolution
JM JACOB MATERIAUX

Positioning of JM JACOB MATERIAUX in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare JM JACOB MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about JM JACOB MATERIAUX

What is the revenue of JM JACOB MATERIAUX ?

The revenue of JM JACOB MATERIAUX in 2025 is 3.7 M€.

Is JM JACOB MATERIAUX profitable?

JM JACOB MATERIAUX recorded a net loss in 2025.

Where is the headquarters of JM JACOB MATERIAUX ?

The headquarters of JM JACOB MATERIAUX is located in FAULQUEMONT (57380), in the department Moselle.

Where to find the tax return of JM JACOB MATERIAUX ?

The tax return of JM JACOB MATERIAUX 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 JM JACOB MATERIAUX operate?

JM JACOB MATERIAUX operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.