SIREN : 804764025
JMA FORMATION is a French company founded 11 years ago, specialized in the sector Autres enseignements. Based in FLOIRAC (17120), this company of category PME shows in 2024 a revenue of 28 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-08
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.
In summary, JMA FORMATION posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.
| Indicator | 2024 | 2023 | 2022 | 2021 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 28 432 € | 37 643 € | 33 450 € | 47 150 € | 73 520 € | 60 980 € | 59 155 € | 48 910 € |
| Net income | 1 823 € | 641 € | -2 374 € | 4 861 € | -1 159 € | 1 448 € | 176 € | 1 387 € |
| EBITDA | 293 € | 1 310 € | 178 € | 7 280 € | -128 € | 4 179 € | 4 487 € | 5 643 € |
| Net margin | 6.4% | 1.7% | -7.1% | 10.3% | -1.6% | 2.4% | 0.3% | 2.8% |
In 2024, JMA FORMATION achieves revenue of 28 k€. Revenue is declining over the period 2019-2024 (CAGR: -17.3%). Significant drop of -24% vs 2023. After deducting consumption (12 k€), gross margin stands at 17 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 293 €, representing 1.0% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -78%, reducing margin by 2.4 pts. This reflects costs rising faster than revenue. This ratio is slightly less favorable than the sector median (6.5%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.
28 432 €
16 545 €
293 €
2 380 €
1 823 €
1.0%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. This ratio is more favorable than the sector median (4.0%). Financial autonomy (= Equity / Total assets x 100) reaches 0%. This ratio is less favorable than the sector median (23.2%) and warrants attention. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (6.4%).
1.1%
0.41%
6.41%
0.14
In 2024, the debt ratio of JMA FORMATION (1.1%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of JMA FORMATION (0.4%) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 1.61. This ratio is slightly less favorable than the sector median (2.4). The interest coverage ratio (= EBIT / Interest expenses) is 80.5x. Operating income very largely covers interest expenses: high safety margin.
1.61
80.55
In 2024, the liquidity ratio of JMA FORMATION (1.61) 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.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 154 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. The gap of 147 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 288 days of revenue, i.e. 23 k€ to permanently finance. Between 2021 and 2024, WCR worsened by 180 days of revenue, signaling an increased financing need.
22 742 €
154 j
7 j
0 j
288 j
Based on 134 transactions of similar company sales (all years), the value of JMA FORMATION is estimated at 4 437 € (range 1 531€ - 12 578€). With an EBITDA of 293€, 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.
Ajustez les pondérations selon votre analyse
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 JMA FORMATION with other companies in the same sector:
Voir toutes les statistiques du secteur Autres enseignements
Largest companies by revenue in the sector Autres enseignements:
Largest companies by revenue in the department Charente-Maritime:
The revenue of JMA FORMATION in 2024 is 28 k€.
Yes, JMA FORMATION generated a net profit of 2 k€ in 2024.
The headquarters of JMA FORMATION is located in FLOIRAC (17120), in the department Charente-Maritime.
The tax return of JMA FORMATION 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).
JMA FORMATION operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.