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JMV GOLF : revenue, balance sheet and financial ratios

JMV GOLF is a French company founded 12 years ago, specialized in the sector Fabrication d'articles de sport. Based in QUIMPER (29000), this company of category PME shows in 2022 a revenue of 873 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - JMV GOLF (SIREN 797617354)
Indicator 2024 2023 2022
Revenue N/C N/C 872 889 €
Net income 5 372 € 47 951 € -13 093 €
EBITDA N/C N/C 33 753 €
Net margin N/C N/C -1.5%

Revenue and income statement

In 2024, JMV GOLF generates positive net income of 5 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

5 372 €

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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 94%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

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

94.437%

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

32.545%

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

9.0%

Solvency indicators evolution
JMV GOLF

Sector positioning

Debt ratio
94.44 2024
2022
2023
2024
Q1: 4.27
Med: 26.52
Q3: 75.52
Average

In 2024, the debt ratio of JMV GOLF (94.44) 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
32.55% 2024
2022
2023
2024
Q1: 14.87%
Med: 39.17%
Q3: 61.1%
Average +16 pts over 3 years

In 2024, the financial autonomy of JMV GOLF (32.5%) 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
8.46 years 2022
2022
Q1: 0.0 years
Med: 0.86 years
Q3: 3.18 years
Watch

In 2022, the repayment capacity of JMV GOLF (8.46) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 190.74. 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

190.74

Liquidity indicators evolution
JMV GOLF

Sector positioning

Liquidity ratio
190.74 2024
2022
2023
2024
Q1: 152.95
Med: 243.97
Q3: 491.18
Average -6 pts over 3 years

In 2024, the liquidity ratio of JMV GOLF (190.74) 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
10.8x 2022
2022
Q1: 0.0x
Med: 1.07x
Q3: 6.24x
Excellent

In 2022, the interest coverage of JMV GOLF (10.8x) 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.

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

0 €

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 and payment terms evolution
JMV GOLF

Positioning of JMV GOLF in its sector

Comparison with sector Fabrication d'articles de sport

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of JMV GOLF is estimated at 14 967 € (range 4 165€ - 30 582€). 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
101 transactions
4k€ 14k€ 30k€
14 967 € Range: 4 165€ - 30 582€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
5 372 € × 2.8x = 14 967 €
Range: 4 166€ - 30 582€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Fabrication d'articles de sport)

Compare JMV GOLF with other companies in the same sector:

Frequently asked questions about JMV GOLF

What is the revenue of JMV GOLF ?

The revenue of JMV GOLF in 2022 is 873 k€.

Is JMV GOLF profitable?

Yes, JMV GOLF generated a net profit of 5 k€ in 2024.

Where is the headquarters of JMV GOLF ?

The headquarters of JMV GOLF is located in QUIMPER (29000), in the department Finistere.

Where to find the tax return of JMV GOLF ?

The tax return of JMV GOLF 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 JMV GOLF operate?

JMV GOLF operates in the sector Fabrication d'articles de sport (NAF code 32.30Z). See the 'Sector positioning' section above to compare the company with its competitors.