JULA DEVELOPPEMENT : revenue, balance sheet and financial ratios

JULA DEVELOPPEMENT is a French company founded 3 years ago, specialized in the sector Gestion de fonds. Based in LA FOUILLOUSE (42480), this company of category PME shows in 2024 a revenue of 72 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - JULA DEVELOPPEMENT (SIREN 915141626)
Indicator 2024 2022
Revenue 72 000 € 9 000 €
Net income -123 624 € 455 €
EBITDA -23 427 € 578 €
Net margin -171.7% 5.1%

Revenue and income statement

En 2024, JULA DEVELOPPEMENT alcanza unos ingresos de 72 k€. Vs 2022, crecimiento de +700% (9 k€ -> 72 k€). Tras deducir el consumo (0 €), el margen bruto se sitúa en 72 k€, es decir, una tasa del 100%. El EBITDA alcanza -23 k€, representando el -32.5% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (+700%), el EBITDA varía en -4153%, reduciendo el margen en 39.0 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -124 k€ (-171.7% de los ingresos).

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

72 000 €

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

72 000 €

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

-23 427 €

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

-23 426 €

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

-123 624 €

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

-32.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 21%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 78%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

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

20.871%

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

78.159%

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

-32.811%

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

-4.298

Solvency indicators evolution
JULA DEVELOPPEMENT

Sector positioning

Ratio de endeudamiento
20.87 2024
2022
2024
Q1: 0.0
Med: 8.28
Q3: 92.71
Average +6 pts over 2 years

En 2024, el ratio de endeudamiento de JULA DEVELOPPEMENT (20.87) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
78.16% 2024
2022
2024
Q1: 4.63%
Med: 48.43%
Q3: 87.31%
Bueno -5 pts over 2 years

En 2024, el autonomía financiera de JULA DEVELOPPEMENT (78.2%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
-4.3 ans 2024
2022
2024
Q1: -0.01 ans
Med: 0.0 ans
Q3: 3.01 ans
Excelente -50 pts over 2 years

En 2024, el capacidad de reembolso de JULA DEVELOPPEMENT (-4.3 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 259.86. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

259.855

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

-440.193

Liquidity indicators evolution
JULA DEVELOPPEMENT

Sector positioning

Ratio de liquidez
259.86 2024
2022
2024
Q1: 100.71
Med: 472.45
Q3: 3122.85
Average -33 pts over 2 years

En 2024, el ratio de liquidez de JULA DEVELOPPEMENT (259.86) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
-440.19x 2024
2022
2024
Q1: -71.11x
Med: 0.0x
Q3: 0.0x
Average -50 pts over 2 years

En 2024, el cobertura de intereses de JULA DEVELOPPEMENT (-440.2x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 70 días. Plazo proveedores: 25 días. El desfase de 45 días pesa sobre la tesorería. El FM representa 216 días de ingresos.

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

43 132 €

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

70 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

25 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

216 j

WCR and payment terms evolution
JULA DEVELOPPEMENT

Positioning of JULA DEVELOPPEMENT in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 62 transactions of similar company sales in 2024, the value of JULA DEVELOPPEMENT is estimated at 21 917 € (range 11 340€ - 61 027€). The price/revenue ratio is 0.30x (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
62 tx
11k€ 21k€ 61k€
21 917 € Range: 11 340€ - 61 027€
NAF 5 année 2024

Valuation method used

Revenue Multiple
72 000 € × 0.30x = 21 918 €
Range: 11 341€ - 61 028€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare JULA DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about JULA DEVELOPPEMENT

What is the revenue of JULA DEVELOPPEMENT ?

The revenue of JULA DEVELOPPEMENT in 2024 is 72 k€.

Is JULA DEVELOPPEMENT profitable?

JULA DEVELOPPEMENT recorded a net loss in 2024.

Where is the headquarters of JULA DEVELOPPEMENT ?

The headquarters of JULA DEVELOPPEMENT is located in LA FOUILLOUSE (42480), in the department Loire.

Where to find the tax return of JULA DEVELOPPEMENT ?

The tax return of JULA DEVELOPPEMENT 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 JULA DEVELOPPEMENT operate?

JULA DEVELOPPEMENT operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.