J.P.B. AMENAGEMENTS DECORATIONS : revenue, balance sheet and financial ratios

J.P.B. AMENAGEMENTS DECORATIONS is a French company founded 36 years ago, specialized in the sector Agencement de lieux de vente. Based in ORVAL (18200), this company of category PME shows in 2024 a revenue of 2.6 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 - J.P.B. AMENAGEMENTS DECORATIONS (SIREN 353390040)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 560 582 € 2 244 106 € 4 129 303 € 5 038 520 € 3 387 194 € 4 484 296 € 5 988 913 € 6 623 770 € 8 101 330 €
Net income 24 673 € 41 970 € 58 898 € 17 875 € -586 026 € 82 488 € 94 156 € 165 839 € 254 992 €
EBITDA 111 920 € 96 561 € 178 984 € 207 539 € -504 290 € 219 356 € 242 572 € 420 493 € 531 038 €
Net margin 1.0% 1.9% 1.4% 0.4% -17.3% 1.8% 1.6% 2.5% 3.1%

Revenue and income statement

In 2024, J.P.B. AMENAGEMENTS DECORATIONS achieves revenue of 2.6 M€. Revenue is declining over the period 2016-2024 (CAGR: -13.4%). Vs 2023, growth of +14% (2.2 M€ -> 2.6 M€). After deducting consumption (452 k€), gross margin stands at 2.1 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 112 k€, representing 4.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 1.0% 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

2 560 582 €

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

2 108 114 €

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

111 920 €

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

81 151 €

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

24 673 €

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

4.4%

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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 85%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 5.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

84.905%

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

40.939%

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

2.187%

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

5.463

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

15.6%

Solvency indicators evolution
J.P.B. AMENAGEMENTS DECORATIONS

Sector positioning

Debt ratio
84.91 2024
2022
2023
2024
Q1: 2.25
Med: 21.46
Q3: 59.11
Watch

In 2024, the debt ratio of J.P.B. AMENAGEMENTS DECOR... (84.91) 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
40.94% 2024
2022
2023
2024
Q1: 16.37%
Med: 35.85%
Q3: 53.47%
Good

In 2024, the financial autonomy of J.P.B. AMENAGEMENTS DECOR... (40.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
5.46 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.21 years
Q3: 1.49 years
Watch

In 2024, the repayment capacity of J.P.B. AMENAGEMENTS DECOR... (5.46) 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 185.06. 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 44.8x. Operating income very largely covers interest expenses: high safety margin.

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

185.059

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

44.783

Liquidity indicators evolution
J.P.B. AMENAGEMENTS DECORATIONS

Sector positioning

Liquidity ratio
185.06 2024
2022
2023
2024
Q1: 138.32
Med: 193.45
Q3: 288.62
Average -14 pts over 3 years

In 2024, the liquidity ratio of J.P.B. AMENAGEMENTS DECOR... (185.06) 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
44.78x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.28x
Q3: 2.51x
Excellent

In 2024, the interest coverage of J.P.B. AMENAGEMENTS DECOR... (44.8x) 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: 169 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The gap of 148 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 98 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 244 days of revenue, i.e. 1.7 M€ to permanently finance. Notable WCR improvement over the period (-23%), freeing up cash.

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

1 737 739 €

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

169 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

21 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

98 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

244 j

WCR and payment terms evolution
J.P.B. AMENAGEMENTS DECORATIONS

Positioning of J.P.B. AMENAGEMENTS DECORATIONS in its sector

Comparison with sector Agencement de lieux de vente

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of J.P.B. AMENAGEMENTS DECORATIONS is estimated at 213 513 € (range 112 012€ - 284 857€). With an EBITDA of 111 920€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
51 tx
112k€ 213k€ 284k€
213 513 € Range: 112 012€ - 284 857€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
111 920 € × 1.6x
Estimation 173 612 €
96 038€ - 233 491€
Revenue Multiple 30%
2 560 582 € × 0.14x
Estimation 366 487 €
191 215€ - 432 976€
Net Income Multiple 20%
24 673 € × 3.4x
Estimation 83 808 €
33 145€ - 191 096€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 (Agencement de lieux de vente)

Compare J.P.B. AMENAGEMENTS DECORATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Agencement de lieux de vente

Frequently asked questions about J.P.B. AMENAGEMENTS DECORATIONS

What is the revenue of J.P.B. AMENAGEMENTS DECORATIONS ?

The revenue of J.P.B. AMENAGEMENTS DECORATIONS in 2024 is 2.6 M€.

Is J.P.B. AMENAGEMENTS DECORATIONS profitable?

Yes, J.P.B. AMENAGEMENTS DECORATIONS generated a net profit of 25 k€ in 2024.

Where is the headquarters of J.P.B. AMENAGEMENTS DECORATIONS ?

The headquarters of J.P.B. AMENAGEMENTS DECORATIONS is located in ORVAL (18200), in the department Cher.

Where to find the tax return of J.P.B. AMENAGEMENTS DECORATIONS ?

The tax return of J.P.B. AMENAGEMENTS DECORATIONS 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 J.P.B. AMENAGEMENTS DECORATIONS operate?

J.P.B. AMENAGEMENTS DECORATIONS operates in the sector Agencement de lieux de vente (NAF code 43.32C). See the 'Sector positioning' section above to compare the company with its competitors.