Employees: 21 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2018-09-25 (7 years)Status: ActiveBusiness sector: Autre mise à disposition de ressources humainesLocation: CUSSET (03300), Allier
JSL RECRUTEMENT : revenue, balance sheet and financial ratios
JSL RECRUTEMENT is a French company
founded 7 years ago,
specialized in the sector Autre mise à disposition de ressources humaines.
Based in CUSSET (03300),
this company of category PME
shows in 2024 a revenue of 2.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - JSL RECRUTEMENT (SIREN 842604480)
Indicator
2024
2023
2022
2021
2020
2019
Revenue
2 397 433 €
1 902 729 €
1 610 472 €
1 383 734 €
1 083 213 €
1 031 235 €
Net income
109 823 €
105 106 €
53 651 €
107 934 €
125 522 €
137 506 €
EBITDA
151 706 €
120 568 €
57 140 €
143 893 €
139 030 €
189 833 €
Net margin
4.6%
5.5%
3.3%
7.8%
11.6%
13.3%
Revenue and income statement
In 2024, JSL RECRUTEMENT achieves revenue of 2.4 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +18.4%. Vs 2023, growth of +26% (1.9 M€ -> 2.4 M€). After deducting consumption (0 €), gross margin stands at 2.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 152 k€, representing 6.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 110 k€, i.e. 4.6% 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
2 397 433 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
2 397 433 €
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
151 706 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
135 958 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
109 823 €
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
6.3%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
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Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 50%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.671%
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
50.411%
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
4.012%
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
0.027
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
Debt ratio
19.184
6.95
0.054
1.31
0.77
0.671
Financial autonomy
39.369
57.991
49.233
43.145
47.06
50.411
Repayment capacity
0.245
0.171
0.001
0.121
0.038
0.027
Cash flow / Revenue
12.73%
8.345%
6.919%
1.763%
3.622%
4.012%
Sector positioning
Debt ratio
0.672024
2022
2023
2024
Q1: 0.0
Med: 2.38
Q3: 53.3
Good
In 2024, the debt ratio of JSL RECRUTEMENT (0.67) 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
50.41%2024
2022
2023
2024
Q1: 3.94%
Med: 31.14%
Q3: 59.88%
Good
In 2024, the financial autonomy of JSL RECRUTEMENT (50.4%) 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
0.03 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.77 years
Average
In 2024, the repayment capacity of JSL RECRUTEMENT (0.03) 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 186.98. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.
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
186.982
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
0.012
Liquidity indicators evolution JSL RECRUTEMENT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
2022
2023
2024
Liquidity ratio
167.497
231.791
175.197
158.606
173.449
186.982
Interest coverage
0.279
0.202
0.05
0.0
0.0
0.012
Sector positioning
Liquidity ratio
186.982024
2022
2023
2024
Q1: 114.01
Med: 176.4
Q3: 364.25
Good+12 pts over 3 years
In 2024, the liquidity ratio of JSL RECRUTEMENT (186.98) 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
0.01x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.85x
Good
In 2024, the interest coverage of JSL RECRUTEMENT (0.0x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Overall, WCR represents 17 days of revenue, i.e. 116 k€ to permanently finance. Over 2019-2024, WCR increased by +1704%, requiring additional financing.
Operating WCR (2024)
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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
115 508 €
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
56 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
68 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
17 j
WCR and payment terms evolution JSL RECRUTEMENT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
Operating WCR
6 404 €
93 416 €
138 650 €
31 678 €
54 133 €
115 508 €
Inventory turnover (days)
0
0
0
0
0
0
Customer payment term (days)
63
62
78
55
64
56
Supplier payment term (days)
69
43
78
61
35
68
Positioning of JSL RECRUTEMENT in its sector
Comparison with sector Autre mise à disposition de ressources humaines
Valuation estimate
Based on 147 transactions of similar company sales
(all years),
the value of JSL RECRUTEMENT is estimated at
253 515 €
(range 137 843€ - 552 503€).
With an EBITDA of 151 706€, the sector multiple of 2.0x is applied.
The price/revenue ratio is 0.08x
(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 value2024
147 transactions
137k€253k€552k€
253 515 €Range: 137 843€ - 552 503€
Section all-time
Aggregated at NAF section level
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
151 706 €×2.0x
Estimation308 498 €
148 823€ - 663 682€
Revenue Multiple30%
2 397 433 €×0.08x
Estimation191 968 €
144 762€ - 329 734€
Net Income Multiple20%
109 823 €×1.9x
Estimation208 378 €
100 019€ - 608 713€
How is this estimate calculated?
This estimate is based on the analysis of 147 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 (Autre mise à disposition de ressources humaines)
Compare JSL RECRUTEMENT with other companies in the same sector:
Yes, JSL RECRUTEMENT generated a net profit of 110 k€ in 2024.
Where is the headquarters of JSL RECRUTEMENT ?
The headquarters of JSL RECRUTEMENT is located in CUSSET (03300), in the department Allier.
Where to find the tax return of JSL RECRUTEMENT ?
The tax return of JSL RECRUTEMENT 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 JSL RECRUTEMENT operate?
JSL RECRUTEMENT operates in the sector Autre mise à disposition de ressources humaines (NAF code 78.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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