Le dernier exercice comptable publié pour cette entreprise remonte à 2017. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

JMB PARTICIPATIONS : revenue, balance sheet and financial ratios

JMB PARTICIPATIONS is a French company founded 18 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in CHAUCHE (85140), this company of category PME shows in 2017 a revenue of 103 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

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, JMB PARTICIPATIONS is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor. Point of attention: short-term liquidity is tight.

Financial history - JMB PARTICIPATIONS (SIREN 504931890)
Indicator 2017 2016
Revenue 103 357 € 107 854 €
Net income -18 191 € -20 480 €
EBITDA -929 € -718 €
Net margin -17.6% -19.0%

Revenue and income statement

In 2017, JMB PARTICIPATIONS achieves revenue of 103 k€. Slight decline of -4% vs 2016. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -929 €, representing -0.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -18 k€ (-17.6% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

103 357 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

103 357 €

EBITDA (2017) ?
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

-929 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 651 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-18 191 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.9%

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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 2192%. This ratio is less favorable than the sector median (39.6%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 4%. This ratio is less favorable than the sector median (49.7%) and warrants attention.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2192.05%

Financial autonomy (2017) ?
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

4.05%

Cash flow / Revenue (2017) ?
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

-24.94%

Repayment capacity (2017) ?
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

-56.12

Solvency indicators evolution
JMB PARTICIPATIONS

Sector positioning

Debt ratio
2192.05% 2017
Q1: 2.01%
Med: 39.63%
Q3: 228.47%
Watch

In 2017, the debt ratio of JMB PARTICIPATIONS (2192.1%) 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
4.05% 2017
Q1: 19.14%
Med: 49.67%
Q3: 82.1%
Watch

In 2017, the financial autonomy of JMB PARTICIPATIONS (4.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.09. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2017) ?
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

0.09

Interest coverage (2017) ?
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

-2876.0

Liquidity indicators evolution
JMB PARTICIPATIONS

Sector positioning

Liquidity ratio
0.09 2017
Q1: 0.78
Med: 2.35
Q3: 7.91
Watch

In 2017, the liquidity ratio of JMB PARTICIPATIONS (0.09) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-2876.0x 2017
Q1: 0.0x
Med: 2.12x
Q3: 19.85x
Watch

In 2017, the interest coverage of JMB PARTICIPATIONS (-2876.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 773 days. Excellent situation: suppliers finance 773 days of the operating cycle (retail model). WCR is negative (-604 days): operations structurally generate cash. Between 2016 and 2017, WCR improved by 193 days of revenue, freeing up cash.

Operating WCR (2017) ?
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

-173 338 €

Customer credit (2017) ?
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

0 j

Supplier credit (2017) ?
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

773 j

Inventory turnover (2017) ?
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

0 j

WCR in days of revenue (2017) ?
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

-604 j

WCR and payment terms evolution
JMB PARTICIPATIONS

Positioning of JMB PARTICIPATIONS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 227 transactions of similar company sales in 2017, the value of JMB PARTICIPATIONS is estimated at 63 585 € (range 23 243€ - 145 462€). The price/revenue ratio is 0.62x (in line with sector norms). 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.

Estimated enterprise value 2017
227 transactions
23k€ 63k€ 145k€
63 585 € Range: 23 243€ - 145 462€
NAF 5 année 2017

Valuation method used

Revenue Multiple
103 357 € × 0.62x = 63 586 €
Range: 23 243€ - 145 463€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 227 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 (Location de terrains et d'autres biens immobiliers)

Compare JMB PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Top companies in Location de terrains et d'autres biens immobiliers

Largest companies by revenue in the sector Location de terrains et d'autres biens immobiliers:

Top companies in Vendee

Largest companies by revenue in the department Vendee:

Voir le classement complet du département Vendee

Frequently asked questions about JMB PARTICIPATIONS

What is the revenue of JMB PARTICIPATIONS ?

The revenue of JMB PARTICIPATIONS in 2017 is 103 k€.

Is JMB PARTICIPATIONS profitable?

JMB PARTICIPATIONS recorded a net loss in 2017.

Where is the headquarters of JMB PARTICIPATIONS ?

The headquarters of JMB PARTICIPATIONS is located in CHAUCHE (85140), in the department Vendee.

Where to find the tax return of JMB PARTICIPATIONS ?

The tax return of JMB PARTICIPATIONS 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 PARTICIPATIONS operate?

JMB PARTICIPATIONS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.