JOL PARTICIPATION : revenue, balance sheet and financial ratios

JOL PARTICIPATION is a French company founded 29 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in ALBERTVILLE (73200), this company of category PME shows in 2018 a revenue of 4.2 M€. 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 - JOL PARTICIPATION (SIREN 408561306)
Indicator 2024 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C 4 246 084 € 4 181 786 €
Net income 149 169 € 115 674 € -161 891 € -62 614 € -9 511 € 7 061 € 83 116 €
EBITDA N/C N/C N/C N/C N/C 186 001 € 284 507 €
Net margin N/C N/C N/C N/C N/C 0.2% 2.0%

Revenue and income statement

In 2024, JOL PARTICIPATION generates positive net income of 149 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 83 k€ -> 149 k€.

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

149 169 €

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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 234%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

233.734%

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

19.867%

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

32.7%

Solvency indicators evolution
JOL PARTICIPATION

Sector positioning

Debt ratio
233.73 2024
2021
2022
2024
Q1: 0.0
Med: 23.43
Q3: 121.92
Average

In 2024, the debt ratio of JOL PARTICIPATION (233.73) 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
19.87% 2024
2021
2022
2024
Q1: 0.29%
Med: 21.22%
Q3: 45.84%
Average

In 2024, the financial autonomy of JOL PARTICIPATION (19.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 78.71. 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

78.707

Liquidity indicators evolution
JOL PARTICIPATION

Sector positioning

Liquidity ratio
78.71 2024
2021
2022
2024
Q1: 98.73
Med: 156.88
Q3: 292.75
Watch -39 pts over 3 years

In 2024, the liquidity ratio of JOL PARTICIPATION (78.71) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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
JOL PARTICIPATION

Positioning of JOL PARTICIPATION in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 109 999€ to 245 376€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
109k€ 226k€ 245k€
226 339 € Range: 109 999€ - 245 376€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Autres commerces de détail en magasin non spécialisé)

Compare JOL PARTICIPATION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about JOL PARTICIPATION

What is the revenue of JOL PARTICIPATION ?

The revenue of JOL PARTICIPATION in 2018 is 4.2 M€.

Is JOL PARTICIPATION profitable?

Yes, JOL PARTICIPATION generated a net profit of 149 k€ in 2024.

Where is the headquarters of JOL PARTICIPATION ?

The headquarters of JOL PARTICIPATION is located in ALBERTVILLE (73200), in the department Savoie.

Where to find the tax return of JOL PARTICIPATION ?

The tax return of JOL PARTICIPATION 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 JOL PARTICIPATION operate?

JOL PARTICIPATION operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.