LE JOLI MAI : revenue, balance sheet and financial ratios

LE JOLI MAI is a French company founded 13 years ago, specialized in the sector Post-production de films cinématographiques, de vidéo et de programmes de télévision. Based in CREST (26400), this company of category PME shows in 2022 a revenue of 441 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 - LE JOLI MAI (SIREN 792992430)
Indicator 2022 2021 2020 2019 2016
Revenue 441 170 € 381 133 € N/C 358 073 € N/C
Net income 2 725 € 17 488 € 3 539 € 60 643 € 36 610 €
EBITDA 22 243 € 29 008 € N/C 65 995 € N/C
Net margin 0.6% 4.6% N/C 16.9% N/C

Revenue and income statement

In 2022, LE JOLI MAI achieves revenue of 441 k€. Over the period 2019-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +7.2%. Vs 2021, growth of +16% (381 k€ -> 441 k€). After deducting consumption (11 k€), gross margin stands at 430 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 5.0% of revenue. Warning negative scissor effect: despite revenue change (+16%), EBITDA varies by -23%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

441 170 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

429 940 €

EBITDA (2022) ?
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

22 243 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 325 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 725 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.0%

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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 3%. 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 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.626%

Financial autonomy (2022) ?
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

58.768%

Cash flow / Revenue (2022) ?
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

5.391%

Repayment capacity (2022) ?
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

0.099

Asset age ratio (2022) ?
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

42.6%

Solvency indicators evolution
LE JOLI MAI

Sector positioning

Debt ratio
2.63 2022
2020
2021
2022
Q1: 0.0
Med: 10.7
Q3: 64.74
Good

In 2022, the debt ratio of LE JOLI MAI (2.63) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
58.77% 2022
2020
2021
2022
Q1: 7.84%
Med: 35.34%
Q3: 61.11%
Good +13 pts over 3 years

In 2022, the financial autonomy of LE JOLI MAI (58.8%) 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
0.1 years 2022
2021
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.26 years
Average

In 2022, the repayment capacity of LE JOLI MAI (0.10) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 172.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

172.5

Interest coverage (2022) ?
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

0.418

Liquidity indicators evolution
LE JOLI MAI

Sector positioning

Liquidity ratio
172.5 2022
2020
2021
2022
Q1: 126.44
Med: 206.45
Q3: 371.51
Average +8 pts over 3 years

In 2022, the liquidity ratio of LE JOLI MAI (172.50) 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
0.42x 2022
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.77x
Good

In 2022, the interest coverage of LE JOLI MAI (0.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. The gap of 48 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 25 days of revenue, i.e. 31 k€ to permanently finance.

Operating WCR (2022) ?
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

31 173 €

Customer credit (2022) ?
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

58 j

Supplier credit (2022) ?
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

10 j

Inventory turnover (2022) ?
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 (2022) ?
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

25 j

WCR and payment terms evolution
LE JOLI MAI

Positioning of LE JOLI MAI in its sector

Comparison with sector Post-production de films cinématographiques, de vidéo et de programmes de télévision

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of LE JOLI MAI is estimated at 59 506 € (range 38 270€ - 136 316€). With an EBITDA of 22 243€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.32x (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 2022
88 tx
38k€ 59k€ 136k€
59 506 € Range: 38 270€ - 136 316€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
22 243 € × 1.4x
Estimation 31 850 €
12 499€ - 84 665€
Revenue Multiple 30%
441 170 € × 0.32x
Estimation 142 324 €
105 200€ - 305 440€
Net Income Multiple 20%
2 725 € × 1.6x
Estimation 4 421 €
2 307€ - 11 760€
How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Post-production de films cinématographiques, de vidéo et de programmes de télévision)

Compare LE JOLI MAI with other companies in the same sector:

Voir toutes les statistiques du secteur Post-production de films cinématographiques, de vidéo et de programmes de télévision

Frequently asked questions about LE JOLI MAI

What is the revenue of LE JOLI MAI ?

The revenue of LE JOLI MAI in 2022 is 441 k€.

Is LE JOLI MAI profitable?

Yes, LE JOLI MAI generated a net profit of 3 k€ in 2022.

Where is the headquarters of LE JOLI MAI ?

The headquarters of LE JOLI MAI is located in CREST (26400), in the department Drome.

Where to find the tax return of LE JOLI MAI ?

The tax return of LE JOLI MAI 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 LE JOLI MAI operate?

LE JOLI MAI operates in the sector Post-production de films cinématographiques, de vidéo et de programmes de télévision (NAF code 59.12Z). See the 'Sector positioning' section above to compare the company with its competitors.