JONCHERE DEVELOPPEMENT : revenue, balance sheet and financial ratios

JONCHERE DEVELOPPEMENT is a French company founded 11 years ago, specialized in the sector Intermédiaires du commerce en bois et matériaux de construction. Based in POIGNY (77160), this company of category ETI shows in 2024 a revenue of 151 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 - JONCHERE DEVELOPPEMENT (SIREN 808638233)
Indicator 2024 2023 2022
Revenue 151 235 € 150 432 € 85 346 €
Net income 41 000 € 9 701 € 83 449 €
EBITDA 36 824 € 7 614 € -53 622 €
Net margin 27.1% 6.4% 97.8%

Revenue and income statement

In 2024, JONCHERE DEVELOPPEMENT achieves revenue of 151 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +33.1%. Vs 2023: +1%. After deducting consumption (3 k€), gross margin stands at 148 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 24.3% of revenue. Positive scissor effect: EBITDA margin improves by +19.3 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 41 k€, i.e. 27.1% 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

151 235 €

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

148 393 €

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

36 824 €

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

37 026 €

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

41 000 €

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

20.1%

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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 4%. 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 91%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.4% 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

3.88%

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

90.63%

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

22.418%

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

0.146

Solvency indicators evolution
JONCHERE DEVELOPPEMENT

Sector positioning

Debt ratio
3.88 2024
2022
2023
2024
Q1: 0.0
Med: 8.38
Q3: 45.18
Good

In 2024, the debt ratio of JONCHERE DEVELOPPEMENT (3.88) 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
90.63% 2024
2022
2023
2024
Q1: 10.51%
Med: 39.78%
Q3: 64.58%
Excellent

In 2024, the financial autonomy of JONCHERE DEVELOPPEMENT (90.6%) 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
0.15 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.44 years
Average +28 pts over 3 years

In 2024, the repayment capacity of JONCHERE DEVELOPPEMENT (0.15) 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 1689.34. 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

1689.338

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

0.0

Liquidity indicators evolution
JONCHERE DEVELOPPEMENT

Sector positioning

Liquidity ratio
1689.34 2024
2022
2023
2024
Q1: 157.46
Med: 246.6
Q3: 409.76
Excellent +15 pts over 3 years

In 2024, the liquidity ratio of JONCHERE DEVELOPPEMENT (1689.34) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.09x
Average

In 2024, the interest coverage of JONCHERE DEVELOPPEMENT (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Overall, WCR represents 274 days of revenue, i.e. 115 k€ to permanently finance. Over 2022-2024, WCR increased by +364%, 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

115 302 €

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

5 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

46 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

274 j

WCR and payment terms evolution
JONCHERE DEVELOPPEMENT

Positioning of JONCHERE DEVELOPPEMENT in its sector

Comparison with sector Intermédiaires du commerce en bois et matériaux de construction

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of JONCHERE DEVELOPPEMENT is estimated at 58 463 € (range 22 393€ - 191 477€). With an EBITDA of 36 824€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (conservative valuation). 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
229 transactions
22k€ 58k€ 191k€
58 463 € Range: 22 393€ - 191 477€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
36 824 € × 1.6x
Estimation 59 819 €
19 522€ - 198 593€
Revenue Multiple 30%
151 235 € × 0.32x
Estimation 49 043 €
22 996€ - 119 989€
Net Income Multiple 20%
41 000 € × 1.7x
Estimation 69 206 €
28 668€ - 280 919€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en bois et matériaux de construction)

Compare JONCHERE DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en bois et matériaux de construction

Frequently asked questions about JONCHERE DEVELOPPEMENT

What is the revenue of JONCHERE DEVELOPPEMENT ?

The revenue of JONCHERE DEVELOPPEMENT in 2024 is 151 k€.

Is JONCHERE DEVELOPPEMENT profitable?

Yes, JONCHERE DEVELOPPEMENT generated a net profit of 41 k€ in 2024.

Where is the headquarters of JONCHERE DEVELOPPEMENT ?

The headquarters of JONCHERE DEVELOPPEMENT is located in POIGNY (77160), in the department Seine-et-Marne.

Where to find the tax return of JONCHERE DEVELOPPEMENT ?

The tax return of JONCHERE 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 JONCHERE DEVELOPPEMENT operate?

JONCHERE DEVELOPPEMENT operates in the sector Intermédiaires du commerce en bois et matériaux de construction (NAF code 46.13Z). See the 'Sector positioning' section above to compare the company with its competitors.