JSO : revenue, balance sheet and financial ratios

JSO is a French company founded 16 years ago, specialized in the sector Autres activités liées au sport. Based in VOULANGIS (77580), this company of category PME shows in 2019 a revenue of 205 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 - JSO (SIREN 513161778)
Indicator 2022 2021 2019 2017
Revenue N/C N/C 204 669 € 194 874 €
Net income 43 741 € 80 710 € 42 221 € 35 530 €
EBITDA N/C N/C 71 894 € 69 218 €
Net margin N/C N/C 20.6% 18.2%

Revenue and income statement

In 2022, JSO generates positive net income of 44 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2022: 36 k€ -> 44 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

43 741 €

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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 9%. 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 88%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.648%

Financial autonomy (2022) ?
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

88.327%

Asset age ratio (2022) ?
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

58.9%

Solvency indicators evolution
JSO

Sector positioning

Debt ratio
8.65 2022
2019
2021
2022
Q1: -2.21
Med: 7.62
Q3: 104.15
Average

In 2022, the debt ratio of JSO (8.65) 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
88.33% 2022
2019
2021
2022
Q1: 0.05%
Med: 25.74%
Q3: 62.72%
Excellent

In 2022, the financial autonomy of JSO (88.3%) 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
0.6 years 2019
2019
Q1: -0.17 years
Med: 0.0 years
Q3: 1.07 years
Average

In 2019, the repayment capacity of JSO (0.60) 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 1023.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

1023.313

Liquidity indicators evolution
JSO

Sector positioning

Liquidity ratio
1023.31 2022
2019
2021
2022
Q1: 89.01
Med: 205.81
Q3: 446.01
Excellent

In 2022, the liquidity ratio of JSO (1023.31) 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
0.44x 2019
2019
Q1: 0.0x
Med: 0.0x
Q3: 1.45x
Good

In 2019, the interest coverage of JSO (0.4x) 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.

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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 (2022) ?
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
JSO

Positioning of JSO in its sector

Comparison with sector Autres activités liées au sport

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of JSO is estimated at 232 333 € (range 101 751€ - 493 518€). 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 2022
161 transactions
101k€ 232k€ 493k€
232 333 € Range: 101 751€ - 493 518€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
43 741 € × 5.3x = 232 334 €
Range: 101 752€ - 493 518€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 161 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 (Autres activités liées au sport)

Compare JSO with other companies in the same sector:

Frequently asked questions about JSO

What is the revenue of JSO ?

The revenue of JSO in 2019 is 205 k€.

Is JSO profitable?

Yes, JSO generated a net profit of 44 k€ in 2022.

Where is the headquarters of JSO ?

The headquarters of JSO is located in VOULANGIS (77580), in the department Seine-et-Marne.

Where to find the tax return of JSO ?

The tax return of JSO 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 JSO operate?

JSO operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.