JOUR & NUIT : revenue, balance sheet and financial ratios

JOUR & NUIT is a French company founded 11 years ago, specialized in the sector Organisation de foires, salons professionnels et congrès. Based in PARIS (75001), this company of category PME shows in 2019 a revenue of 1.9 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 - JOUR & NUIT (SIREN 809441652)
Indicator 2021 2019 2018 2017 2016
Revenue N/C 1 865 339 € 1 681 384 € 1 407 625 € 688 448 €
Net income 300 660 € 61 976 € 206 764 € 183 449 € 30 779 €
EBITDA N/C 98 255 € 285 533 € 259 995 € 40 196 €
Net margin N/C 3.3% 12.3% 13.0% 4.5%

Revenue and income statement

In 2021, JOUR & NUIT generates positive net income of 301 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2021: 31 k€ -> 301 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

300 660 €

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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 193%. 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 25%. The balance between equity and debt is satisfactory.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

193.005%

Financial autonomy (2021) ?
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

25.345%

Asset age ratio (2021) ?
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

61.3%

Solvency indicators evolution
JOUR & NUIT

Sector positioning

Debt ratio
193.0 2021
2018
2019
2021
Q1: 0.0
Med: 9.65
Q3: 78.38
Watch +18 pts over 3 years

In 2021, the debt ratio of JOUR & NUIT (193.00) 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
25.34% 2021
2018
2019
2021
Q1: 2.41%
Med: 25.44%
Q3: 54.58%
Average -25 pts over 3 years

In 2021, the financial autonomy of JOUR & NUIT (25.3%) 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
0.62 years 2019
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.81 years
Average +14 pts over 2 years

In 2019, the repayment capacity of JOUR & NUIT (0.62) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 290.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

290.766

Liquidity indicators evolution
JOUR & NUIT

Sector positioning

Liquidity ratio
290.77 2021
2018
2019
2021
Q1: 121.77
Med: 216.25
Q3: 420.4
Good -9 pts over 3 years

In 2021, the liquidity ratio of JOUR & NUIT (290.77) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
5.21x 2019
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.74x
Excellent

In 2019, the interest coverage of JOUR & NUIT (5.2x) 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.

Operating WCR (2021) ?
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 (2021) ?
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 (2021) ?
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 (2021) ?
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
JOUR & NUIT

Positioning of JOUR & NUIT in its sector

Comparison with sector Organisation de foires, salons professionnels et congrès

Valuation estimate

Based on 63 transactions of similar company sales (all years), the value of JOUR & NUIT is estimated at 532 402 € (range 338 089€ - 1 830 541€). 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.

Estimated enterprise value 2021
63 tx
338k€ 532k€ 1830k€
532 402 € Range: 338 089€ - 1 830 541€
NAF 5 all-time

Valuation method used

Net Income Multiple
300 660 € × 1.8x = 532 403 €
Range: 338 089€ - 1 830 541€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Organisation de foires, salons professionnels et congrès)

Compare JOUR & NUIT with other companies in the same sector:

Frequently asked questions about JOUR & NUIT

What is the revenue of JOUR & NUIT ?

The revenue of JOUR & NUIT in 2019 is 1.9 M€.

Is JOUR & NUIT profitable?

Yes, JOUR & NUIT generated a net profit of 301 k€ in 2021.

Where is the headquarters of JOUR & NUIT ?

The headquarters of JOUR & NUIT is located in PARIS (75001), in the department Paris.

Where to find the tax return of JOUR & NUIT ?

The tax return of JOUR & NUIT 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 JOUR & NUIT operate?

JOUR & NUIT operates in the sector Organisation de foires, salons professionnels et congrès (NAF code 82.30Z). See the 'Sector positioning' section above to compare the company with its competitors.