SIREN : 794695080
M.J DEVELOPPMENT is a French company founded 12 years ago, specialized in the sector Gestion de fonds. Based in AUREC-SUR-LOIRE (43110), this company of category PME shows in 2024 a revenue of 270 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 270 260 € | 118 000 € | 8 751 € | 35 004 € | 130 008 € | 130 008 € | 130 008 € | 130 008 € | 120 004 € |
| Net income | 948 658 € | 312 250 € | -285 636 € | 336 038 € | 204 391 € | 132 962 € | 3 149 € | 65 763 € | 65 645 € |
| EBITDA | -483 492 € | -69 779 € | -354 555 € | -166 140 € | -35 117 € | -8 153 € | 13 122 € | 22 206 € | 36 532 € |
| Net margin | 351.0% | 264.6% | -3264.0% | 960.0% | 157.2% | 102.3% | 2.4% | 50.6% | 54.7% |
In 2024, M.J DEVELOPPMENT achieves revenue of 270 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.7%. Vs 2023, growth of +129% (118 k€ -> 270 k€). After deducting consumption (0 €), gross margin stands at 270 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -483 k€, representing -178.9% of revenue. Warning negative scissor effect: despite revenue change (+129%), EBITDA varies by -593%, reducing margin by 119.8 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 949 k€, i.e. 351.0% of revenue. This profit can be retained or distributed to shareholders.
270 260 €
270 260 €
-483 492 €
-536 367 €
948 658 €
-161.4%
The debt ratio (= Financial debt / Equity x 100) stands at 296%. 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 24%. The balance between equity and debt is satisfactory.
296.412%
24.28%
-65.425%
-24.597
96.9%
In 2024, the debt ratio of M.J DEVELOPPMENT (296.41) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of M.J DEVELOPPMENT (24.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of M.J DEVELOPPMENT (-24.60) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 780.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
780.902
-19.427
In 2024, the liquidity ratio of M.J DEVELOPPMENT (780.90) 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.
In 2024, the interest coverage of M.J DEVELOPPMENT (-19.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 141 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. The gap of 74 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 1925 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2016-2024, WCR increased by +10224%, requiring additional financing.
1 444 791 €
141 j
67 j
0 j
1925 j
Based on 62 transactions of similar company sales
in 2024,
the value of M.J DEVELOPPMENT is estimated at
2 854 072 €
(range 821 871€ - 5 693 873€).
The price/revenue ratio is 0.30x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 62 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare M.J DEVELOPPMENT with other companies in the same sector:
The revenue of M.J DEVELOPPMENT in 2024 is 270 k€.
Yes, M.J DEVELOPPMENT generated a net profit of 949 k€ in 2024.
The headquarters of M.J DEVELOPPMENT is located in AUREC-SUR-LOIRE (43110), in the department Haute-Loire.
The tax return of M.J DEVELOPPMENT 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).
M.J DEVELOPPMENT operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.