LE SAINT JACQUES SARL : revenue, balance sheet and financial ratios

LE SAINT JACQUES SARL is a French company founded 39 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SIBIRIL (29250), this company of category PME shows in 2022 a revenue of 96 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LE SAINT JACQUES SARL (SIREN 339571580)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 96 240 € 84 396 € 86 959 € 97 099 € 90 030 € N/C
Net income 428 € 198 € -191 € 724 € 316 € 861 €
EBITDA -3 092 € 1 510 € -437 € -4 939 € -1 461 € -84 464 €
Net margin 0.4% 0.2% -0.2% 0.7% 0.4% N/C

Revenue and income statement

In 2022, LE SAINT JACQUES SARL achieves revenue of 96 k€. Revenue is growing positively over 6 years (CAGR: +1.7%). Vs 2021, growth of +14% (84 k€ -> 96 k€). After deducting consumption (12 k€), gross margin stands at 85 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3 k€, representing -3.2% of revenue. Warning negative scissor effect: despite revenue change (+14%), EBITDA varies by -305%, reducing margin by 5.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 428 €, i.e. 0.4% 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

96 240 €

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

84 731 €

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

-3 092 €

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

667 €

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

428 €

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

-3.2%

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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 29%. 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 33%. The balance between equity and debt is satisfactory.

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

28.721%

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

33.099%

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

-3.459%

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

-0.963

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

0.8%

Solvency indicators evolution
LE SAINT JACQUES SARL

Sector positioning

Debt ratio
28.72 2022
2020
2021
2022
Q1: 8.94
Med: 40.44
Q3: 111.67
Good -34 pts over 3 years

In 2022, the debt ratio of LE SAINT JACQUES SARL (28.72) 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
33.1% 2022
2020
2021
2022
Q1: 19.3%
Med: 36.64%
Q3: 54.24%
Average +14 pts over 3 years

In 2022, the financial autonomy of LE SAINT JACQUES SARL (33.1%) 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
-0.96 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.85 years
Q3: 2.66 years
Excellent -50 pts over 3 years

In 2022, the repayment capacity of LE SAINT JACQUES SARL (-0.96) 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 168.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

168.696

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

-3.558

Liquidity indicators evolution
LE SAINT JACQUES SARL

Sector positioning

Liquidity ratio
168.7 2022
2020
2021
2022
Q1: 140.75
Med: 197.99
Q3: 288.06
Average -13 pts over 3 years

In 2022, the liquidity ratio of LE SAINT JACQUES SARL (168.70) 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
-3.56x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.88x
Q3: 3.24x
Watch

In 2022, the interest coverage of LE SAINT JACQUES SARL (-3.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The company must finance 7 days of gap between collections and payments. WCR is negative (-5 days): operations structurally generate cash.

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

-1 267 €

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

38 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

31 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

-5 j

WCR and payment terms evolution
LE SAINT JACQUES SARL

Positioning of LE SAINT JACQUES SARL in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of LE SAINT JACQUES SARL is estimated at 13 568 € (range 7 142€ - 29 763€). The price/revenue ratio is 0.22x (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.

Estimated enterprise value 2022
120 transactions
7k€ 13k€ 29k€
13 568 € Range: 7 142€ - 29 763€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
96 240 € × 0.22x
Estimation 21 611 €
11 624€ - 46 798€
Net Income Multiple 20%
428 € × 3.5x
Estimation 1 505 €
420€ - 4 212€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare LE SAINT JACQUES SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about LE SAINT JACQUES SARL

What is the revenue of LE SAINT JACQUES SARL ?

The revenue of LE SAINT JACQUES SARL in 2022 is 96 k€.

Is LE SAINT JACQUES SARL profitable?

Yes, LE SAINT JACQUES SARL generated a net profit of 428€ in 2022.

Where is the headquarters of LE SAINT JACQUES SARL ?

The headquarters of LE SAINT JACQUES SARL is located in SIBIRIL (29250), in the department Finistere.

Where to find the tax return of LE SAINT JACQUES SARL ?

The tax return of LE SAINT JACQUES SARL 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 SAINT JACQUES SARL operate?

LE SAINT JACQUES SARL operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.