Le dernier exercice comptable publié pour cette entreprise remonte à 2017. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
JYAPU : revenue, balance sheet and financial ratios
JYAPU is a French company
founded 12 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures.
Based in NEUILLY-SUR-MARNE (93330),
this company of category PME
shows in 2017 a revenue of 60 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-08
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Synthèse
Santé financière :
Fragile
Signal structurel : capitaux propres négatifs ; exploitation déficitaire (EBE négatif).
In summary, JYAPU is currently loss-making, which weighs on its accounts. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.
Revenue and income statement
In 2017, JYAPU achieves revenue of 60 k€. Vs 2016, growth of +67% (36 k€ -> 60 k€). After deducting consumption (37 k€), gross margin stands at 23 k€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11 k€, representing -17.9% of revenue. Positive scissor effect: EBITDA margin improves by +23.6 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -11 k€ (-18.6% of revenue), which will impact equity.
Revenue (2017)
?
59 982 €
Gross margin (2017)
?
22 937 €
EBITDA (2017)
?
-10 738 €
Net income (2017)
?
-11 151 €
EBITDA margin (2017)
?
-17.9%
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The detailed income statement is not available for this company (simplified accounts or confidential data).
Assets
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Assets balance sheet data not available for this company
Liabilities
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful. Financial autonomy (= Equity / Total assets x 100) reaches 26%. This ratio is slightly less favorable than the sector median (31.1%).
Debt ratio (2017)
?
Non significatif
Financial autonomy (2017)
?
Non significatif
Cash flow / Revenue (2017)
?
-18.59%
Repayment capacity (2017)
?
-0.43
| Indicator |
2016 |
2017 |
| Debt ratio |
182.517 |
-166.152 |
| Financial autonomy |
21.061 |
26.0 |
| Repayment capacity |
0.0 |
-0.428 |
| Cash flow / Revenue |
44.651% |
-18.591% |
Sector positioning
Q1: 0.0%
Med: 9.93%
Q3: 67.61%
Watch
In 2016, the debt ratio of JYAPU (182.5%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Q1: 10.33%
Med: 31.14%
Q3: 56.52%
Average
+6 pts over 2 years
In 2017, the financial autonomy of JYAPU (26.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 0.90. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.
Liquidity ratio (2017)
?
0.9
Interest coverage (2017)
?
-0.44
| Indicator |
2016 |
2017 |
| Liquidity ratio |
1.04934 |
0.89874 |
| Interest coverage |
0.0 |
-0.438 |
Sector positioning
Q1: 1.02
Med: 1.47
Q3: 2.63
Watch
In 2017, the liquidity ratio of JYAPU (0.90) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 166 days. Excellent situation: suppliers finance 150 days of the operating cycle (retail model). Inventory turnover is 171 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-54 days): operations structurally generate cash. Between 2016 and 2017, WCR improved by 42 days of revenue, freeing up cash.
Operating WCR (2017)
?
-9 026 €
Customer credit (2017)
?
16 j
Supplier credit (2017)
?
166 j
Inventory turnover (2017)
?
171 j
WCR in days of revenue (2017)
?
-54 j
| Indicator |
2016 |
2017 |
| Operating WCR |
-1 249 € |
-9 026 € |
| Inventory turnover (days) |
246 |
171 |
| Customer payment term (days) |
10 |
16 |
| Supplier payment term (days) |
189 |
166 |
Positioning of JYAPU in its sector
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions).
This range of 7 984€ to 32 265€ is provided for information purposes only and requires in-depth analysis to be confirmed.
21 953 €
Range: 7 984€ - 32 265€
NAF 5 année 2017
How is this estimate calculated?
This estimate is based on the analysis of 30 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...).
Top companies in Commerce de gros (commerce interentreprises) d'habillement et de chaussures
Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:
Frequently asked questions about JYAPU
What is the revenue of JYAPU ?
The revenue of JYAPU in 2017 is 60 k€.
Is JYAPU profitable?
JYAPU recorded a net loss in 2017.
Where is the headquarters of JYAPU ?
The headquarters of JYAPU is located in NEUILLY-SUR-MARNE (93330), in the department Seine-Saint-Denis.
Where to find the tax return of JYAPU ?
The tax return of JYAPU 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 JYAPU operate?
JYAPU operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.