Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2010-05-20 (15 years)Status: ActiveBusiness sector: Organisation de foires, salons professionnels et congrèsLocation: PARIS (75001), Paris
JUST'N' JOY : revenue, balance sheet and financial ratios
JUST'N' JOY is a French company
founded 15 years ago,
specialized in the sector Organisation de foires, salons professionnels et congrès.
Based in PARIS (75001),
this company of category PME
shows in 2024 a revenue of 9.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, JUST'N' JOY achieves revenue of 9.4 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +45.3%. Vs 2023, growth of +20% (7.9 M€ -> 9.4 M€). After deducting consumption (6.6 M€), gross margin stands at 2.8 M€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 152 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 63 k€, i.e. 0.7% 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
9 426 180 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
2 786 517 €
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
152 317 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
95 398 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
63 317 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
1.6%
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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
Show :
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
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 36%. The balance between equity and debt is satisfactory. Cash flow represents 1.2% 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
0.0%
Financial autonomy (2024)
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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
35.587%
Cash flow / Revenue (2024)
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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
1.178%
Repayment capacity (2024)
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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
0.0
Asset age ratio (2024)
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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
2017
2018
2020
2021
2022
2023
2024
Debt ratio
86.857
81.475
0.0
7.799
0.052
22.655
0.0
Financial autonomy
31.465
29.438
52.775
63.185
37.161
37.849
35.587
Repayment capacity
None
None
None
0.166
0.007
13.255
0.0
Cash flow / Revenue
None%
None%
None%
18.68%
1.343%
0.231%
1.178%
Sector positioning
Debt ratio
0.02024
2022
2023
2024
Q1: 0.0
Med: 6.15
Q3: 41.32
Excellent
In 2024, the debt ratio of JUST'N' JOY (0.00) 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
35.59%2024
2022
2023
2024
Q1: 3.99%
Med: 27.87%
Q3: 55.09%
Good
In 2024, the financial autonomy of JUST'N' JOY (35.6%) 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
0.0 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.67 years
Excellent-25 pts over 3 years
In 2024, the repayment capacity of JUST'N' JOY (0.00) 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 205.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
205.413
Interest coverage (2024)
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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
0.0
Liquidity indicators evolution JUST'N' JOY
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2020
2021
2022
2023
2024
Liquidity ratio
450.533
235.789
240.104
383.774
207.252
308.583
205.413
Interest coverage
None
None
None
0.148
0.101
0.0
0.0
Sector positioning
Liquidity ratio
205.412024
2022
2023
2024
Q1: 121.4
Med: 202.74
Q3: 381.14
Good
In 2024, the liquidity ratio of JUST'N' JOY (205.41) 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
0.0x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Average-27 pts over 3 years
In 2024, the interest coverage of JUST'N' JOY (0.0x) 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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Overall, WCR represents 17 days of revenue, i.e. 444 k€ to permanently finance.
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
443 973 €
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
39 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
43 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 JUST'N' JOY
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
416 449 €
566 316 €
705 574 €
443 973 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
57
57
59
39
Supplier payment term (days)
0
0
0
64
55
15
43
Positioning of JUST'N' JOY in its sector
Comparison with sector Organisation de foires, salons professionnels et congrès
Valuation estimate
Based on 63 transactions of similar company sales
(all years),
the value of JUST'N' JOY is estimated at
2 065 446 €
(range 804 100€ - 4 125 008€).
With an EBITDA of 152 317€, the sector multiple of 1.6x is applied.
The price/revenue ratio is 0.68x
(in line with sector norms).
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 value2024
63 tx
804k€2065k€4125k€
2 065 446 €Range: 804 100€ - 4 125 008€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
152 317 €×1.6x
Estimation237 927 €
112 892€ - 941 733€
Revenue Multiple30%
9 426 180 €×0.68x
Estimation6 413 528 €
2 444 715€ - 11 923 473€
Net Income Multiple20%
63 317 €×1.8x
Estimation112 121 €
71 199€ - 385 500€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 63 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 (Organisation de foires, salons professionnels et congrès)
Compare JUST'N' JOY with other companies in the same sector:
Yes, JUST'N' JOY generated a net profit of 63 k€ in 2024.
Where is the headquarters of JUST'N' JOY ?
The headquarters of JUST'N' JOY is located in PARIS (75001), in the department Paris.
Where to find the tax return of JUST'N' JOY ?
The tax return of JUST'N' JOY 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 JUST'N' JOY operate?
JUST'N' JOY operates in the sector Organisation de foires, salons professionnels et congrès (NAF code 82.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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