JMT DEVELOPPEMENT : revenue, balance sheet and financial ratios

JMT DEVELOPPEMENT is a French company founded 21 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in MONTLUCON (03100), this company of category PME shows in 2024 a revenue of 360 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - JMT DEVELOPPEMENT (SIREN 478687106)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 359 839 € 340 181 € 316 103 € 308 515 € 122 839 € 198 417 € 310 156 € 377 058 € 379 832 €
Net income 1 691 444 € 1 069 003 € 49 028 € 36 983 € 21 508 € 19 134 € 34 593 € 257 903 € 77 498 €
EBITDA 46 833 € 40 071 € 29 277 € 28 052 € 11 253 € 9 328 € -64 845 € 23 077 € 16 128 €
Net margin 470.1% 314.2% 15.5% 12.0% 17.5% 9.6% 11.2% 68.4% 20.4%

Revenue and income statement

In 2024, JMT DEVELOPPEMENT achieves revenue of 360 k€. Activity remains stable over the period (CAGR: -0.7%). Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 360 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 47 k€, representing 13.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.7 M€, i.e. 470.1% of revenue. This profit can be retained or distributed to shareholders.

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

359 839 €

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

359 839 €

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

46 833 €

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

33 105 €

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

1 691 444 €

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

13.0%

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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 5%. 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 95%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 473.3% 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 (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

4.72%

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

94.809%

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

473.3%

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

0.219

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

83.4%

Solvency indicators evolution
JMT DEVELOPPEMENT

Sector positioning

Debt ratio
4.72 2024
2022
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Good +8 pts over 3 years

In 2024, the debt ratio of JMT DEVELOPPEMENT (4.72) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
94.81% 2024
2022
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Excellent

In 2024, the financial autonomy of JMT DEVELOPPEMENT (94.8%) 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
0.22 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Average

In 2024, the repayment capacity of JMT DEVELOPPEMENT (0.22) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 788.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 55.5x. Operating income very largely covers interest expenses: high safety margin.

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

788.925

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

55.525

Liquidity indicators evolution
JMT DEVELOPPEMENT

Sector positioning

Liquidity ratio
788.92 2024
2022
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Average

In 2024, the liquidity ratio of JMT DEVELOPPEMENT (788.92) 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
55.52x 2024
2022
2023
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Excellent

In 2024, the interest coverage of JMT DEVELOPPEMENT (55.5x) 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. Average customer payment term: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 104 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). Overall, WCR represents 41 days of revenue, i.e. 41 k€ to permanently finance. Over 2016-2024, WCR increased by +81%, 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

40 906 €

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

28 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

104 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

41 j

WCR and payment terms evolution
JMT DEVELOPPEMENT

Positioning of JMT DEVELOPPEMENT in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 1 124 144€ to 6 925 175€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1124k€ 4684k€ 6925k€
4 684 096 € Range: 1 124 144€ - 6 925 175€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fonds de placement et entités financières similaires)

Compare JMT DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about JMT DEVELOPPEMENT

What is the revenue of JMT DEVELOPPEMENT ?

The revenue of JMT DEVELOPPEMENT in 2024 is 360 k€.

Is JMT DEVELOPPEMENT profitable?

Yes, JMT DEVELOPPEMENT generated a net profit of 1.7 M€ in 2024.

Where is the headquarters of JMT DEVELOPPEMENT ?

The headquarters of JMT DEVELOPPEMENT is located in MONTLUCON (03100), in the department Allier.

Where to find the tax return of JMT DEVELOPPEMENT ?

The tax return of JMT DEVELOPPEMENT 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 JMT DEVELOPPEMENT operate?

JMT DEVELOPPEMENT operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.