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L2 JUMP : revenue, balance sheet and financial ratios

L2 JUMP is a French company founded 10 years ago, specialized in the sector Autres activités liées au sport. Based in PLEYBEN (29190), this company of category PME shows in 2016 a revenue of 81 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 - L2 JUMP (SIREN 813313038)
Indicator 2017 2016
Revenue N/C 81 428 €
Net income -2 385 € -2 561 €
EBITDA N/C 17 653 €
Net margin N/C -3.1%

Revenue and income statement

In 2017, L2 JUMP records a net loss of 2 k€. This deficit will reduce equity on the balance sheet.

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 385 €

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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 2237%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2236.605%

Financial autonomy (2017) ?
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

3.629%

Asset age ratio (2017) ?
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

77.4%

Solvency indicators evolution
L2 JUMP

Sector positioning

Debt ratio
2236.61 2017
2016
2017
Q1: -27.79
Med: 5.37
Q3: 93.22
Watch

In 2017, the debt ratio of L2 JUMP (2236.61) 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.

Financial autonomy
3.63% 2017
2016
2017
Q1: 0.5%
Med: 24.11%
Q3: 59.39%
Average

In 2017, the financial autonomy of L2 JUMP (3.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-56.89 years 2016
2016
Q1: -0.04 years
Med: 0.0 years
Q3: 1.18 years
Excellent

In 2016, the repayment capacity of L2 JUMP (-56.89) 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 135.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

135.58

Liquidity indicators evolution
L2 JUMP

Sector positioning

Liquidity ratio
135.58 2017
2016
2017
Q1: 74.9
Med: 148.97
Q3: 293.53
Average -14 pts over 2 years

In 2017, the liquidity ratio of L2 JUMP (135.58) 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
3.59x 2016
2016
Q1: 0.0x
Med: 0.0x
Q3: 1.54x
Excellent

In 2016, the interest coverage of L2 JUMP (3.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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 (2017) ?
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 (2017) ?
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 (2017) ?
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 (2017) ?
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
L2 JUMP

Positioning of L2 JUMP in its sector

Comparison with sector Autres activités liées au sport

Similar companies (Autres activités liées au sport)

Compare L2 JUMP with other companies in the same sector:

Frequently asked questions about L2 JUMP

What is the revenue of L2 JUMP ?

The revenue of L2 JUMP in 2016 is 81 k€.

Is L2 JUMP profitable?

L2 JUMP recorded a net loss in 2017.

Where is the headquarters of L2 JUMP ?

The headquarters of L2 JUMP is located in PLEYBEN (29190), in the department Finistere.

Where to find the tax return of L2 JUMP ?

The tax return of L2 JUMP 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 L2 JUMP operate?

L2 JUMP 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.