SIREN : 411569742
JN DEVELOPPEMENT is a French company founded 29 years ago, specialized in the sector Activités des sociétés holding. Based in PISSOS (40410), this company of category PME shows in 2019 a revenue of 26 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
| Indicator | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|
| Revenue | 25 900 € | 25 900 € | 22 700 € | 6 700 € |
| Net income | 148 728 € | 102 240 € | 123 132 € | 34 588 € |
| EBITDA | 13 052 € | -7 222 € | 12 634 € | -4 014 € |
| Net margin | 574.2% | 394.7% | 542.4% | 516.2% |
In 2019, JN DEVELOPPEMENT achieves revenue of 26 k€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +56.9%. Slight decline of 0% vs 2018. After deducting consumption (0 €), gross margin stands at 26 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 13 k€, representing 50.4% of revenue. Positive scissor effect: EBITDA margin improves by +78.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 149 k€, i.e. 574.2% of revenue. This profit can be retained or distributed to shareholders.
25 900 €
25 900 €
13 052 €
-34 948 €
148 728 €
50.4%
The debt ratio (= Financial debt / Equity x 100) stands at 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 759.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
44.108%
30.538%
759.568%
3.616
79.7%
In 2019, the debt ratio of JN DEVELOPPEMENT (44.11) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2019, the financial autonomy of JN DEVELOPPEMENT (30.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2019, the repayment capacity of JN DEVELOPPEMENT (3.62) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 23877.72. 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 97.3x. Operating income very largely covers interest expenses: high safety margin.
23877.715
97.288
In 2019, the liquidity ratio of JN DEVELOPPEMENT (23877.72) 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.
In 2019, the interest coverage of JN DEVELOPPEMENT (97.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 93 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The gap of 55 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 17488 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2019, WCR increased by +32%, requiring additional financing.
1 258 134 €
93 j
38 j
0 j
17488 j
Based on 72 transactions of similar company sales
in 2019,
the value of JN DEVELOPPEMENT is estimated at
268 188 €
(range 61 560€ - 534 511€).
With an EBITDA of 13 052€, the sector multiple of 5.7x is applied.
The price/revenue ratio is 0.66x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 72 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare JN DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of JN DEVELOPPEMENT in 2019 is 26 k€.
Yes, JN DEVELOPPEMENT generated a net profit of 149 k€ in 2019.
The headquarters of JN DEVELOPPEMENT is located in PISSOS (40410), in the department Landes.
The tax return of JN 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).
JN DEVELOPPEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.