JMJ HAUTE-MARNE : revenue, balance sheet and financial ratios

JMJ HAUTE-MARNE is a French company founded 19 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in CHAUMONT (52000), this company of category ETI shows in 2024 a revenue of 14.3 M€. 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 - JMJ HAUTE-MARNE (SIREN 491373684)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 14 276 391 € 12 298 418 € 8 850 596 € 8 678 510 € 10 272 562 € 8 935 471 € 6 900 233 € 7 162 608 € 7 418 850 €
Net income -412 189 € 86 373 € -523 011 € -341 164 € -255 966 € -404 794 € -135 388 € -402 120 € -193 101 €
EBITDA -296 441 € -598 643 € -361 727 € -328 054 € -258 187 € -414 164 € -380 737 € -368 332 € -287 711 €
Net margin -2.9% 0.7% -5.9% -3.9% -2.5% -4.5% -2.0% -5.6% -2.6%

Revenue and income statement

In 2024, JMJ HAUTE-MARNE achieves revenue of 14.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.5%. Vs 2023, growth of +16% (12.3 M€ -> 14.3 M€). After deducting consumption (11.7 M€), gross margin stands at 2.6 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -296 k€, representing -2.1% of revenue. Positive scissor effect: EBITDA margin improves by +2.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -412 k€ (-2.9% 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

14 276 391 €

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

2 624 716 €

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

-296 441 €

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

-295 680 €

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

-412 189 €

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

-2.1%

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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 5134%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

5134.048%

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

0.926%

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

-3.205%

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

-5.482

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

26.4%

Solvency indicators evolution
JMJ HAUTE-MARNE

Sector positioning

Debt ratio
5134.05 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Watch

In 2024, the debt ratio of JMJ HAUTE-MARNE (5134.05) 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
0.93% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Average

In 2024, the financial autonomy of JMJ HAUTE-MARNE (0.9%) 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
-5.48 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent

In 2024, the repayment capacity of JMJ HAUTE-MARNE (-5.48) 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 142.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

142.779

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

-46.495

Liquidity indicators evolution
JMJ HAUTE-MARNE

Sector positioning

Liquidity ratio
142.78 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average -11 pts over 3 years

In 2024, the liquidity ratio of JMJ HAUTE-MARNE (142.78) 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
-46.49x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Average

In 2024, the interest coverage of JMJ HAUTE-MARNE (-46.5x) 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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 69 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 115 days of revenue, i.e. 4.5 M€ to permanently finance. Over 2016-2024, WCR increased by +269%, requiring additional financing.

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

4 547 744 €

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

38 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

78 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

69 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

115 j

WCR and payment terms evolution
JMJ HAUTE-MARNE

Positioning of JMJ HAUTE-MARNE in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of JMJ HAUTE-MARNE is estimated at 2 289 971 € (range 1 045 863€ - 4 040 667€). The price/revenue ratio is 0.16x (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 2024
148 transactions
1045k€ 2289k€ 4040k€
2 289 971 € Range: 1 045 863€ - 4 040 667€
NAF 5 année 2024

Valuation method used

Revenue Multiple
14 276 391 € × 0.16x = 2 289 971 €
Range: 1 045 863€ - 4 040 667€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)

Compare JMJ HAUTE-MARNE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about JMJ HAUTE-MARNE

What is the revenue of JMJ HAUTE-MARNE ?

The revenue of JMJ HAUTE-MARNE in 2024 is 14.3 M€.

Is JMJ HAUTE-MARNE profitable?

JMJ HAUTE-MARNE recorded a net loss in 2024.

Where is the headquarters of JMJ HAUTE-MARNE ?

The headquarters of JMJ HAUTE-MARNE is located in CHAUMONT (52000), in the department Haute-Marne.

Where to find the tax return of JMJ HAUTE-MARNE ?

The tax return of JMJ HAUTE-MARNE 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 JMJ HAUTE-MARNE operate?

JMJ HAUTE-MARNE operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.