JMB INFORMATIQUE ET AUDIO VISUEL : revenue, balance sheet and financial ratios

JMB INFORMATIQUE ET AUDIO VISUEL is a French company founded 33 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels. Based in BREST (29200), this company of category PME shows in 2022 a revenue of 6.3 M€. 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 - JMB INFORMATIQUE ET AUDIO VISUEL (SIREN 389276866)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 6 280 653 € 5 588 065 € 6 057 798 € 6 477 681 € 6 051 218 € 6 918 604 € 6 265 324 €
Net income 102 379 € 65 585 € 288 € 71 652 € 41 489 € 122 623 € 134 348 €
EBITDA 146 413 € 98 224 € 34 696 € 94 922 € 55 994 € 155 928 € 191 023 €
Net margin 1.6% 1.2% 0.0% 1.1% 0.7% 1.8% 2.1%

Revenue and income statement

In 2022, JMB INFORMATIQUE ET AUDIO VISUEL achieves revenue of 6.3 M€. Revenue is growing positively over 7 years (CAGR: +0.0%). Vs 2021, growth of +12% (5.6 M€ -> 6.3 M€). After deducting consumption (4.8 M€), gross margin stands at 1.5 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 146 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 102 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 280 653 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 516 729 €

EBITDA (2022) ?
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

146 413 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

139 801 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

102 379 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.3%

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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 180%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

179.933%

Financial autonomy (2022) ?
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

17.489%

Cash flow / Revenue (2022) ?
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

1.716%

Repayment capacity (2022) ?
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

5.845

Asset age ratio (2022) ?
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

19.2%

Solvency indicators evolution
JMB INFORMATIQUE ET AUDIO VISUEL

Sector positioning

Debt ratio
179.93 2022
2020
2021
2022
Q1: 0.04
Med: 15.2
Q3: 66.84
Watch

In 2022, the debt ratio of JMB INFORMATIQUE ET AUDIO... (179.93) 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
17.49% 2022
2020
2021
2022
Q1: 13.85%
Med: 33.59%
Q3: 54.12%
Average

In 2022, the financial autonomy of JMB INFORMATIQUE ET AUDIO... (17.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
5.84 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.07 years
Q3: 1.75 years
Watch -7 pts over 3 years

In 2022, the repayment capacity of JMB INFORMATIQUE ET AUDIO... (5.84) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 157.31. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

157.315

Interest coverage (2022) ?
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

1.643

Liquidity indicators evolution
JMB INFORMATIQUE ET AUDIO VISUEL

Sector positioning

Liquidity ratio
157.31 2022
2020
2021
2022
Q1: 144.07
Med: 212.32
Q3: 334.59
Average +5 pts over 3 years

In 2022, the liquidity ratio of JMB INFORMATIQUE ET AUDIO... (157.31) 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
1.64x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.15x
Q3: 2.94x
Good -12 pts over 3 years

In 2022, the interest coverage of JMB INFORMATIQUE ET AUDIO... (1.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 71 days of revenue, i.e. 1.2 M€ to permanently finance.

Operating WCR (2022) ?
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

1 230 757 €

Customer credit (2022) ?
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

45 j

Supplier credit (2022) ?
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

55 j

Inventory turnover (2022) ?
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

25 j

WCR in days of revenue (2022) ?
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

71 j

WCR and payment terms evolution
JMB INFORMATIQUE ET AUDIO VISUEL

Positioning of JMB INFORMATIQUE ET AUDIO VISUEL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Valuation estimate

Based on 61 transactions of similar company sales (all years), the value of JMB INFORMATIQUE ET AUDIO VISUEL is estimated at 873 904 € (range 238 012€ - 1 356 353€). With an EBITDA of 146 413€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
61 tx
238k€ 873k€ 1356k€
873 904 € Range: 238 012€ - 1 356 353€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
146 413 € × 2.5x
Estimation 365 963 €
80 074€ - 743 306€
Revenue Multiple 30%
6 280 653 € × 0.33x
Estimation 2 063 169 €
601 748€ - 2 737 029€
Net Income Multiple 20%
102 379 € × 3.5x
Estimation 359 858 €
87 255€ - 817 959€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels)

Compare JMB INFORMATIQUE ET AUDIO VISUEL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Frequently asked questions about JMB INFORMATIQUE ET AUDIO VISUEL

What is the revenue of JMB INFORMATIQUE ET AUDIO VISUEL ?

The revenue of JMB INFORMATIQUE ET AUDIO VISUEL in 2022 is 6.3 M€.

Is JMB INFORMATIQUE ET AUDIO VISUEL profitable?

Yes, JMB INFORMATIQUE ET AUDIO VISUEL generated a net profit of 102 k€ in 2022.

Where is the headquarters of JMB INFORMATIQUE ET AUDIO VISUEL ?

The headquarters of JMB INFORMATIQUE ET AUDIO VISUEL is located in BREST (29200), in the department Finistere.

Where to find the tax return of JMB INFORMATIQUE ET AUDIO VISUEL ?

The tax return of JMB INFORMATIQUE ET AUDIO VISUEL 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 JMB INFORMATIQUE ET AUDIO VISUEL operate?

JMB INFORMATIQUE ET AUDIO VISUEL operates in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels (NAF code 46.51Z). See the 'Sector positioning' section above to compare the company with its competitors.