JOGAM COMPOSANTS : revenue, balance sheet and financial ratios

JOGAM COMPOSANTS is a French company founded 32 years ago, specialized in the sector Fabrication d'engrenages et d'organes mécaniques de transmission. Based in CHEMILLE-EN-ANJOU (49120), this company of category ETI shows in 2025 a revenue of 11.7 M€. 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 - JOGAM COMPOSANTS (SIREN 392173704)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 11 662 942 € 11 147 417 € 9 178 838 € 6 890 278 € 3 461 557 € 4 131 153 € 4 071 177 € 3 542 835 € 2 328 136 €
Net income 704 762 € 718 628 € 37 834 € 208 870 € -18 513 € -120 379 € 110 703 € 95 099 € -434 231 €
EBITDA 1 042 190 € 1 199 409 € 261 325 € -730 204 € 80 972 € -22 979 € 277 325 € 222 237 € -238 983 €
Net margin 6.0% 6.4% 0.4% 3.0% -0.5% -2.9% 2.7% 2.7% -18.7%

Revenue and income statement

In 2025, JOGAM COMPOSANTS achieves revenue of 11.7 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +19.6%. Vs 2024: +5%. After deducting consumption (2.1 M€), gross margin stands at 9.6 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.0 M€, representing 8.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 705 k€, i.e. 6.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 662 942 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

9 579 541 €

EBITDA (2025) ?
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

1 042 190 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

893 366 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

704 762 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.9%

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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 207%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

206.678%

Financial autonomy (2025) ?
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

20.977%

Cash flow / Revenue (2025) ?
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

7.248%

Repayment capacity (2025) ?
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

4.596

Asset age ratio (2025) ?
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

25.3%

Solvency indicators evolution
JOGAM COMPOSANTS

Sector positioning

Debt ratio
206.68 2025
2023
2024
2025
Q1: 4.94
Med: 43.29
Q3: 64.21
Watch -23 pts over 3 years

In 2025, the debt ratio of JOGAM COMPOSANTS (206.68) 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
20.98% 2025
2023
2024
2025
Q1: 21.37%
Med: 47.74%
Q3: 69.0%
Watch

In 2025, the financial autonomy of JOGAM COMPOSANTS (21.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
4.6 years 2025
2023
2024
2025
Q1: 0.69 years
Med: 1.86 years
Q3: 3.99 years
Watch -22 pts over 3 years

In 2025, the repayment capacity of JOGAM COMPOSANTS (4.60) 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 249.20. 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 18.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

249.201

Interest coverage (2025) ?
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

18.042

Liquidity indicators evolution
JOGAM COMPOSANTS

Sector positioning

Liquidity ratio
249.2 2025
2023
2024
2025
Q1: 199.18
Med: 252.36
Q3: 320.79
Average

In 2025, the liquidity ratio of JOGAM COMPOSANTS (249.20) 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
18.04x 2025
2023
2024
2025
Q1: 1.48x
Med: 5.61x
Q3: 12.87x
Excellent +7 pts over 3 years

In 2025, the interest coverage of JOGAM COMPOSANTS (18.0x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 169 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 161 days of revenue, i.e. 5.2 M€ to permanently finance. Over 2016-2025, WCR increased by +530%, requiring additional financing.

Operating WCR (2025) ?
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

5 211 702 €

Customer credit (2025) ?
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

17 j

Supplier credit (2025) ?
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

39 j

Inventory turnover (2025) ?
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

169 j

WCR in days of revenue (2025) ?
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

161 j

WCR and payment terms evolution
JOGAM COMPOSANTS

Positioning of JOGAM COMPOSANTS in its sector

Comparison with sector Fabrication d'engrenages et d'organes mécaniques de transmission

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 714 332€ to 3 323 842€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
714k€ 1588k€ 3323k€
1 588 641 € Range: 714 332€ - 3 323 842€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 37 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'engrenages et d'organes mécaniques de transmission)

Compare JOGAM COMPOSANTS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'engrenages et d'organes mécaniques de transmission

Frequently asked questions about JOGAM COMPOSANTS

What is the revenue of JOGAM COMPOSANTS ?

The revenue of JOGAM COMPOSANTS in 2025 is 11.7 M€.

Is JOGAM COMPOSANTS profitable?

Yes, JOGAM COMPOSANTS generated a net profit of 705 k€ in 2025.

Where is the headquarters of JOGAM COMPOSANTS ?

The headquarters of JOGAM COMPOSANTS is located in CHEMILLE-EN-ANJOU (49120), in the department Maine-et-Loire.

Where to find the tax return of JOGAM COMPOSANTS ?

The tax return of JOGAM COMPOSANTS 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 JOGAM COMPOSANTS operate?

JOGAM COMPOSANTS operates in the sector Fabrication d'engrenages et d'organes mécaniques de transmission (NAF code 28.15Z). See the 'Sector positioning' section above to compare the company with its competitors.