JML CONSEILS ET FORMATIONS : revenue, balance sheet and financial ratios

JML CONSEILS ET FORMATIONS is a French company founded 14 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LE MESNIL-LE-ROI (78600), this company of category PME shows in 2021 a revenue of 45 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - JML CONSEILS ET FORMATIONS (SIREN 533842175)
Indicator 2021 2020 2016
Revenue 45 220 € 94 234 € 33 873 €
Net income 24 696 € 55 774 € 23 578 €
EBITDA 28 578 € 71 039 € 21 353 €
Net margin 54.6% 59.2% 69.6%

Revenue and income statement

In 2021, JML CONSEILS ET FORMATIONS achieves revenue of 45 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Significant drop of -52% vs 2020. After deducting consumption (0 €), gross margin stands at 45 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 29 k€, representing 63.2% of revenue. Warning negative scissor effect: despite revenue change (-52%), EBITDA varies by -60%, reducing margin by 12.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 54.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

45 220 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

45 220 €

EBITDA (2021) ?
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

28 578 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

27 905 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 696 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

63.2%

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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 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 56.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
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 (2021) ?
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

97.378%

Cash flow / Revenue (2021) ?
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

56.095%

Repayment capacity (2021) ?
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 (2021) ?
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

13.1%

Solvency indicators evolution
JML CONSEILS ET FORMATIONS

Sector positioning

Debt ratio
0.0 2021
2016
2020
2021
Q1: 0.0
Med: 5.69
Q3: 57.88
Excellent

In 2021, the debt ratio of JML CONSEILS ET FORMATIONS (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
97.38% 2021
2016
2020
2021
Q1: 6.7%
Med: 39.89%
Q3: 74.08%
Excellent

In 2021, the financial autonomy of JML CONSEILS ET FORMATIONS (97.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2021
2016
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Excellent

In 2021, the repayment capacity of JML CONSEILS ET FORMATIONS (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 3799.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

3799.618

Interest coverage (2021) ?
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
JML CONSEILS ET FORMATIONS

Sector positioning

Liquidity ratio
3799.62 2021
2016
2020
2021
Q1: 138.88
Med: 286.2
Q3: 706.78
Excellent

In 2021, the liquidity ratio of JML CONSEILS ET FORMATIONS (3799.62) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2021
2016
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.2x
Average

In 2021, the interest coverage of JML CONSEILS ET FORMATIONS (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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 4 days of gap between collections and payments. WCR is negative (-35 days): operations structurally generate cash. Notable WCR improvement over the period (-110%), freeing up cash.

Operating WCR (2021) ?
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

-4 373 €

Customer credit (2021) ?
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

4 j

Supplier credit (2021) ?
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 (2021) ?
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 (2021) ?
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

-35 j

WCR and payment terms evolution
JML CONSEILS ET FORMATIONS

Positioning of JML CONSEILS ET FORMATIONS in its sector

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

Valuation estimate

Based on 61 transactions of similar company sales in 2021, the value of JML CONSEILS ET FORMATIONS is estimated at 63 191 € (range 34 622€ - 141 598€). With an EBITDA of 28 578€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.54x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
61 tx
34k€ 63k€ 141k€
63 191 € Range: 34 622€ - 141 598€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
28 578 € × 3.1x
Estimation 87 460 €
49 136€ - 206 084€
Revenue Multiple 30%
45 220 € × 0.54x
Estimation 24 462 €
9 959€ - 38 261€
Net Income Multiple 20%
24 696 € × 2.5x
Estimation 60 614 €
35 335€ - 135 389€

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 (Conseil pour les affaires et autres conseils de gestion)

Compare JML CONSEILS ET FORMATIONS 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 JML CONSEILS ET FORMATIONS

What is the revenue of JML CONSEILS ET FORMATIONS ?

The revenue of JML CONSEILS ET FORMATIONS in 2021 is 45 k€.

Is JML CONSEILS ET FORMATIONS profitable?

Yes, JML CONSEILS ET FORMATIONS generated a net profit of 25 k€ in 2021.

Where is the headquarters of JML CONSEILS ET FORMATIONS ?

The headquarters of JML CONSEILS ET FORMATIONS is located in LE MESNIL-LE-ROI (78600), in the department Yvelines.

Where to find the tax return of JML CONSEILS ET FORMATIONS ?

The tax return of JML CONSEILS ET FORMATIONS 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 JML CONSEILS ET FORMATIONS operate?

JML CONSEILS ET FORMATIONS 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.