JMA DISTRIBUTION : revenue, balance sheet and financial ratios

JMA DISTRIBUTION is a French company founded 15 years ago, specialized in the sector Fabrication de meubles de bureau et de magasin. Based in SAINT-CHRISTOL-LEZ-ALES (30380), this company of category PME shows in 2024 a revenue of 704 k€. 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 - JMA DISTRIBUTION (SIREN 529360364)
Indicator 2024 2023 2022 2020 2019
Revenue 704 344 € 354 535 € 848 897 € 291 998 € 111 947 €
Net income 77 606 € -294 192 € 49 876 € -238 607 € -98 564 €
EBITDA 142 482 € -240 567 € 50 016 € -211 386 € -50 760 €
Net margin 11.0% -83.0% 5.9% -81.7% -88.0%

Revenue and income statement

In 2024, JMA DISTRIBUTION achieves revenue of 704 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +44.5%. Vs 2023, growth of +99% (355 k€ -> 704 k€). After deducting consumption (169 k€), gross margin stands at 536 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 142 k€, representing 20.2% of revenue. Positive scissor effect: EBITDA margin improves by +88.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 78 k€, i.e. 11.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

704 344 €

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

535 689 €

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

142 482 €

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

86 972 €

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

77 606 €

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

20.2%

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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 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

124.495%

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

24.288%

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

20.181%

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

1.887

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

66.3%

Solvency indicators evolution
JMA DISTRIBUTION

Sector positioning

Debt ratio
124.5 2024
2022
2023
2024
Q1: 7.55
Med: 22.57
Q3: 55.57
Watch +51 pts over 3 years

In 2024, the debt ratio of JMA DISTRIBUTION (124.50) 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
24.29% 2024
2022
2023
2024
Q1: 29.97%
Med: 45.57%
Q3: 61.99%
Watch +13 pts over 3 years

In 2024, the financial autonomy of JMA DISTRIBUTION (24.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
1.89 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.62 years
Q3: 1.88 years
Average -5 pts over 3 years

In 2024, the repayment capacity of JMA DISTRIBUTION (1.89) 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 185.05. 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 6.4x. Operating income very largely covers interest expenses: high safety margin.

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

185.046

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

6.416

Liquidity indicators evolution
JMA DISTRIBUTION

Sector positioning

Liquidity ratio
185.05 2024
2022
2023
2024
Q1: 167.13
Med: 233.51
Q3: 351.0
Average

In 2024, the liquidity ratio of JMA DISTRIBUTION (185.05) 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.

Interest coverage
6.42x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.04x
Q3: 6.42x
Excellent

In 2024, the interest coverage of JMA DISTRIBUTION (6.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 145 days. Excellent situation: suppliers finance 117 days of the operating cycle (retail model). Inventory turnover is 309 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 337 days of revenue, i.e. 660 k€ to permanently finance. Over 2019-2024, WCR increased by +96%, requiring additional financing.

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

659 562 €

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

28 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

145 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

309 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

337 j

WCR and payment terms evolution
JMA DISTRIBUTION

Positioning of JMA DISTRIBUTION in its sector

Comparison with sector Fabrication de meubles de bureau et de magasin

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 109 386€ to 865 846€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
109k€ 342k€ 865k€
342 718 € Range: 109 386€ - 865 846€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Fabrication de meubles de bureau et de magasin)

Compare JMA DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de meubles de bureau et de magasin

Frequently asked questions about JMA DISTRIBUTION

What is the revenue of JMA DISTRIBUTION ?

The revenue of JMA DISTRIBUTION in 2024 is 704 k€.

Is JMA DISTRIBUTION profitable?

Yes, JMA DISTRIBUTION generated a net profit of 78 k€ in 2024.

Where is the headquarters of JMA DISTRIBUTION ?

The headquarters of JMA DISTRIBUTION is located in SAINT-CHRISTOL-LEZ-ALES (30380), in the department Gard.

Where to find the tax return of JMA DISTRIBUTION ?

The tax return of JMA DISTRIBUTION 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 JMA DISTRIBUTION operate?

JMA DISTRIBUTION operates in the sector Fabrication de meubles de bureau et de magasin (NAF code 31.01Z). See the 'Sector positioning' section above to compare the company with its competitors.