JMGS AND CO : revenue, balance sheet and financial ratios

JMGS AND CO is a French company founded 19 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2016 a revenue of 35 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - JMGS AND CO (SIREN 490766029)
Indicator 2016 2015
Revenue 35 301 € 75 589 €
Net income -4 665 € -7 577 €
EBITDA 623 € -4 206 €
Net margin -13.2% -10.0%

Revenue and income statement

In 2016, JMGS AND CO achieves revenue of 35 k€. Significant drop of -53% vs 2015. After deducting consumption (0 €), gross margin stands at 35 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 623 €, representing 1.8% of revenue. Positive scissor effect: EBITDA margin improves by +7.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -5 k€ (-13.2% of revenue), which will impact equity.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

35 301 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

35 301 €

EBITDA (2016) ?
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

623 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

115 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-4 665 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.8%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2016) ?
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

48.007%

Cash flow / Revenue (2016) ?
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

-11.665%

Repayment capacity (2016) ?
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

0.0

Asset age ratio (2016) ?
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

55.0%

Solvency indicators evolution
JMGS AND CO

Sector positioning

Debt ratio
0.0 2016
2015
2016
Q1: 0.0
Med: 3.31
Q3: 39.32
Excellent

In 2016, the debt ratio of JMGS AND CO (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
48.01% 2016
2015
2016
Q1: 4.52%
Med: 37.2%
Q3: 70.57%
Good -14 pts over 2 years

In 2016, the financial autonomy of JMGS AND CO (48.0%) 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
0.0 years 2016
2015
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Excellent

In 2016, the repayment capacity of JMGS AND CO (0.00) 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 liquidity ratio (= Current assets / Current liabilities) stands at 155.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

155.225

Interest coverage (2016) ?
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

0.0

Liquidity indicators evolution
JMGS AND CO

Sector positioning

Liquidity ratio
155.22 2016
2015
2016
Q1: 132.67
Med: 253.04
Q3: 611.89
Average -18 pts over 2 years

In 2016, the liquidity ratio of JMGS AND CO (155.22) 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
0.0x 2016
2015
2016
Q1: 0.0x
Med: 0.0x
Q3: 0.3x
Average

In 2016, the interest coverage of JMGS AND CO (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 119 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 500 days. Excellent situation: suppliers finance 381 days of the operating cycle (retail model). Overall, WCR represents 442 days of revenue, i.e. 43 k€ to permanently finance.

Operating WCR (2016) ?
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

43 388 €

Customer credit (2016) ?
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

119 j

Supplier credit (2016) ?
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

500 j

Inventory turnover (2016) ?
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 (2016) ?
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

442 j

WCR and payment terms evolution
JMGS AND CO

Positioning of JMGS AND CO in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 580 transactions of similar company sales (all years), the value of JMGS AND CO is estimated at 7 560 € (range 3 418€ - 13 066€). With an EBITDA of 623€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.45x (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.

Estimated enterprise value 2016
580 transactions
3k€ 7k€ 13k€
7 560 € Range: 3 418€ - 13 066€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
623 € × 4.1x
Estimation 2 560 €
1 064€ - 4 709€
Revenue Multiple 30%
35 301 € × 0.45x
Estimation 15 894 €
7 343€ - 26 995€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 580 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 (Conseil pour les affaires et autres conseils de gestion)

Compare JMGS AND CO with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about JMGS AND CO

What is the revenue of JMGS AND CO ?

The revenue of JMGS AND CO in 2016 is 35 k€.

Is JMGS AND CO profitable?

JMGS AND CO recorded a net loss in 2016.

Where is the headquarters of JMGS AND CO ?

The headquarters of JMGS AND CO is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of JMGS AND CO ?

The tax return of JMGS AND CO 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 JMGS AND CO operate?

JMGS AND CO operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.