JMCD : revenue, balance sheet and financial ratios

JMCD is a French company founded 27 years ago, specialized in the sector Location de logements. Based in PINDERES (47700), this company of category PME shows in 2024 a revenue of 7 k€. 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 - JMCD (SIREN 418963880)
Indicator 2024 2023 2021 2020 2019 2018
Revenue 7 026 € 1 300 € 8 315 € 7 920 € 8 850 € 2 850 €
Net income -6 665 € -41 985 € -5 621 € -9 777 € -9 472 € -9 129 €
EBITDA 795 € -12 154 € 1 534 € -422 € -650 € -3 125 €
Net margin -94.9% -3229.6% -67.6% -123.4% -107.0% -320.3%

Revenue and income statement

In 2024, JMCD achieves revenue of 7 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.2%. Vs 2023, growth of +440% (1 k€ -> 7 k€). After deducting consumption (0 €), gross margin stands at 7 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 795 €, representing 11.3% of revenue. Positive scissor effect: EBITDA margin improves by +946.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -7 k€ (-94.9% of revenue), which will impact equity.

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

7 026 €

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

7 026 €

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

795 €

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

-4 527 €

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

-6 665 €

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

11.3%

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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 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

123.86%

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

44.671%

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

-19.115%

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

-54.873

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

55.8%

Solvency indicators evolution
JMCD

Sector positioning

Debt ratio
123.86 2024
2021
2023
2024
Q1: -231.15
Med: 0.0
Q3: 66.18
Average +25 pts over 3 years

In 2024, the debt ratio of JMCD (123.86) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
44.67% 2024
2021
2023
2024
Q1: 0.0%
Med: 9.0%
Q3: 61.92%
Good -8 pts over 3 years

In 2024, the financial autonomy of JMCD (44.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-54.87 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 15.96 years
Excellent

In 2024, the repayment capacity of JMCD (-54.87) 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 interest coverage ratio (= EBIT / Interest expenses) is 269.1x. Operating income very largely covers interest expenses: high safety margin.

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

269.057

Liquidity indicators evolution
JMCD

Sector positioning

Interest coverage
269.06x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 18.82x
Excellent +50 pts over 3 years

In 2024, the interest coverage of JMCD (269.1x) 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. Overall, WCR represents 3525 days of revenue, i.e. 69 k€ to permanently finance.

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

68 787 €

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

0 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

0 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

0 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

3525 j

WCR and payment terms evolution
JMCD

Positioning of JMCD in its sector

Comparison with sector Location de logements

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of JMCD is estimated at 4 907 € (range 1 548€ - 8 929€). With an EBITDA of 795€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
1k€ 4k€ 8k€
4 907 € Range: 1 548€ - 8 929€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
795 € × 5.6x
Estimation 4 452 €
1 178€ - 7 946€
Revenue Multiple 30%
7 026 € × 0.81x
Estimation 5 667 €
2 166€ - 10 568€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 logements)

Compare JMCD with other companies in the same sector:

Frequently asked questions about JMCD

What is the revenue of JMCD ?

The revenue of JMCD in 2024 is 7 k€.

Is JMCD profitable?

JMCD recorded a net loss in 2024.

Where is the headquarters of JMCD ?

The headquarters of JMCD is located in PINDERES (47700), in the department Lot-et-Garonne.

Where to find the tax return of JMCD ?

The tax return of JMCD 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 JMCD operate?

JMCD operates in the sector Location de logements (NAF code 68.20A). See the 'Sector positioning' section above to compare the company with its competitors.