JORIS IDE AUVERGNE : revenue, balance sheet and financial ratios

JORIS IDE AUVERGNE is a French company founded 24 years ago, specialized in the sector Profilage à froid par formage ou pliage. Based in LEMPDES-SUR-ALLAGNON (43410), this company of category ETI shows in 2024 a revenue of 144.5 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 - JORIS IDE AUVERGNE (SIREN 439694068)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 144 512 445 € 130 071 641 € 123 071 643 € 96 293 521 € 67 977 080 € 69 410 695 € 62 578 949 € 66 768 955 € 52 842 376 €
Net income 6 408 589 € 6 523 664 € 3 971 162 € 4 297 508 € 2 338 208 € 1 823 530 € 1 686 562 € 1 230 777 € 2 269 077 €
EBITDA 10 073 930 € 10 282 211 € 5 974 441 € 6 660 228 € 4 125 227 € 3 421 250 € 2 810 140 € -1 219 277 € 2 984 646 €
Net margin 4.4% 5.0% 3.2% 4.5% 3.4% 2.6% 2.7% 1.8% 4.3%

Revenue and income statement

In 2024, JORIS IDE AUVERGNE achieves revenue of 144.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.4%. Vs 2023, growth of +11% (130.1 M€ -> 144.5 M€). After deducting consumption (110.8 M€), gross margin stands at 33.7 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10.1 M€, representing 7.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6.4 M€, i.e. 4.4% 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

144 512 445 €

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

33 699 207 €

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

10 073 930 €

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

9 111 046 €

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

6 408 589 €

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

7.0%

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

39.023%

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

48.811%

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

5.463%

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

1.52

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

63.7%

Solvency indicators evolution
JORIS IDE AUVERGNE

Sector positioning

Debt ratio
39.02 2024
2022
2023
2024
Q1: 3.58
Med: 17.48
Q3: 54.37
Average -10 pts over 3 years

In 2024, the debt ratio of JORIS IDE AUVERGNE (39.02) 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
48.81% 2024
2022
2023
2024
Q1: 33.3%
Med: 53.85%
Q3: 67.95%
Average

In 2024, the financial autonomy of JORIS IDE AUVERGNE (48.8%) 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
1.52 years 2024
2022
2023
2024
Q1: 0.04 years
Med: 1.4 years
Q3: 2.53 years
Average -22 pts over 3 years

In 2024, the repayment capacity of JORIS IDE AUVERGNE (1.52) 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 244.19. 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 3.3x. Financial charges are adequately covered by operations.

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

244.186

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

3.263

Liquidity indicators evolution
JORIS IDE AUVERGNE

Sector positioning

Liquidity ratio
244.19 2024
2022
2023
2024
Q1: 169.35
Med: 250.67
Q3: 403.25
Average +6 pts over 3 years

In 2024, the liquidity ratio of JORIS IDE AUVERGNE (244.19) 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
3.26x 2024
2022
2023
2024
Q1: 0.49x
Med: 3.08x
Q3: 7.52x
Good -24 pts over 3 years

In 2024, the interest coverage of JORIS IDE AUVERGNE (3.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The company must finance 8 days of gap between collections and payments. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 71 days of revenue, i.e. 28.5 M€ to permanently finance. Over 2016-2024, WCR increased by +119%, 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

28 493 519 €

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

48 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

40 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

24 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

71 j

WCR and payment terms evolution
JORIS IDE AUVERGNE

Positioning of JORIS IDE AUVERGNE in its sector

Comparison with sector Profilage à froid par formage ou pliage

Similar companies (Profilage à froid par formage ou pliage)

Compare JORIS IDE AUVERGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Profilage à froid par formage ou pliage

Frequently asked questions about JORIS IDE AUVERGNE

What is the revenue of JORIS IDE AUVERGNE ?

The revenue of JORIS IDE AUVERGNE in 2024 is 144.5 M€.

Is JORIS IDE AUVERGNE profitable?

Yes, JORIS IDE AUVERGNE generated a net profit of 6.4 M€ in 2024.

Where is the headquarters of JORIS IDE AUVERGNE ?

The headquarters of JORIS IDE AUVERGNE is located in LEMPDES-SUR-ALLAGNON (43410), in the department Haute-Loire.

Where to find the tax return of JORIS IDE AUVERGNE ?

The tax return of JORIS IDE AUVERGNE 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 JORIS IDE AUVERGNE operate?

JORIS IDE AUVERGNE operates in the sector Profilage à froid par formage ou pliage (NAF code 24.33Z). See the 'Sector positioning' section above to compare the company with its competitors.