JURISTES D'AFFAIRES ET DECIDEURS : revenue, balance sheet and financial ratios

JURISTES D'AFFAIRES ET DECIDEURS is a French company founded 9 years ago, specialized in the sector Édition de revues et périodiques. Based in METZ (57000), this company of category ETI shows in 2021 a revenue of 803 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 - JURISTES D'AFFAIRES ET DECIDEURS (SIREN 823067483)
Indicator 2021 2019
Revenue 802 583 € 918 550 €
Net income 33 614 € -69 661 €
EBITDA -91 541 € -144 876 €
Net margin 4.2% -7.6%

Revenue and income statement

In 2021, JURISTES D'AFFAIRES ET DECIDEURS achieves revenue of 803 k€. Significant drop of -13% vs 2019. After deducting consumption (2 k€), gross margin stands at 801 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -92 k€, representing -11.4% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

802 583 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

801 033 €

EBITDA (2021) ?
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

-91 541 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-79 039 €

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

33 614 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-11.4%

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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 -82%. 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 -96%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-82.147%

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

-96.3%

Cash flow / Revenue (2021) ?
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

-10.541%

Repayment capacity (2021) ?
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

-5.359

Solvency indicators evolution
JURISTES D'AFFAIRES ET DECIDEURS

Sector positioning

Debt ratio
-82.15 2021
2019
2021
Q1: 0.0
Med: 0.53
Q3: 37.91
Excellent

In 2021, the debt ratio of JURISTES D'AFFAIRES ET DE... (-82.15) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-96.3% 2021
2019
2021
Q1: 1.45%
Med: 30.81%
Q3: 56.93%
Watch

In 2021, the financial autonomy of JURISTES D'AFFAIRES ET DE... (-96.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-5.36 years 2021
2019
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Excellent

In 2021, the repayment capacity of JURISTES D'AFFAIRES ET DE... (-5.36) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 181.66. 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

181.659

Interest coverage (2021) ?
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

-5.836

Liquidity indicators evolution
JURISTES D'AFFAIRES ET DECIDEURS

Sector positioning

Liquidity ratio
181.66 2021
2019
2021
Q1: 125.22
Med: 208.1
Q3: 354.87
Average +13 pts over 2 years

In 2021, the liquidity ratio of JURISTES D'AFFAIRES ET DE... (181.66) 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
-5.84x 2021
2019
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.41x
Average

In 2021, the interest coverage of JURISTES D'AFFAIRES ET DE... (-5.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 173 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. The gap of 76 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 32 days of revenue, i.e. 72 k€ to permanently finance.

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

71 639 €

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

173 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

97 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 in days of revenue (2021) ?
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

32 j

WCR and payment terms evolution
JURISTES D'AFFAIRES ET DECIDEURS

Positioning of JURISTES D'AFFAIRES ET DECIDEURS in its sector

Comparison with sector Édition de revues et périodiques

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of JURISTES D'AFFAIRES ET DECIDEURS is estimated at 152 538 € (range 68 673€ - 345 921€). The price/revenue ratio is 0.16x (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 2021
67 tx
68k€ 152k€ 345k€
152 538 € Range: 68 673€ - 345 921€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
802 583 € × 0.16x
Estimation 131 986 €
89 964€ - 365 160€
Net Income Multiple 20%
33 614 € × 5.5x
Estimation 183 367 €
36 738€ - 317 063€
How is this estimate calculated?

This estimate is based on the analysis of 67 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 (Édition de revues et périodiques)

Compare JURISTES D'AFFAIRES ET DECIDEURS with other companies in the same sector:

Voir toutes les statistiques du secteur Édition de revues et périodiques

Frequently asked questions about JURISTES D'AFFAIRES ET DECIDEURS

What is the revenue of JURISTES D'AFFAIRES ET DECIDEURS ?

The revenue of JURISTES D'AFFAIRES ET DECIDEURS in 2021 is 803 k€.

Is JURISTES D'AFFAIRES ET DECIDEURS profitable?

Yes, JURISTES D'AFFAIRES ET DECIDEURS generated a net profit of 34 k€ in 2021.

Where is the headquarters of JURISTES D'AFFAIRES ET DECIDEURS ?

The headquarters of JURISTES D'AFFAIRES ET DECIDEURS is located in METZ (57000), in the department Moselle.

Where to find the tax return of JURISTES D'AFFAIRES ET DECIDEURS ?

The tax return of JURISTES D'AFFAIRES ET DECIDEURS 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 JURISTES D'AFFAIRES ET DECIDEURS operate?

JURISTES D'AFFAIRES ET DECIDEURS operates in the sector Édition de revues et périodiques (NAF code 58.14Z). See the 'Sector positioning' section above to compare the company with its competitors.