MJL DEVELOPPEMENT : revenue, balance sheet and financial ratios

MJL DEVELOPPEMENT is a French company founded 7 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in ASNIERES-SUR-SEINE (92600), this company of category PME shows in 2024 a revenue of 161 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 - MJL DEVELOPPEMENT (SIREN 840727556)
Indicator 2024 2023 2022 2021 2019
Revenue 161 250 € 150 000 € 137 250 € 281 393 € 260 017 €
Net income 20 340 € -3 589 € 39 046 € 29 871 € 48 531 €
EBITDA 22 452 € 5 704 € 54 945 € 35 141 € 57 095 €
Net margin 12.6% -2.4% 28.4% 10.6% 18.7%

Revenue and income statement

In 2024, MJL DEVELOPPEMENT achieves revenue of 161 k€. Revenue is declining over the period 2019-2024 (CAGR: -9.1%). Vs 2023: +8%. After deducting consumption (0 €), gross margin stands at 161 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 22 k€, representing 13.9% of revenue. Positive scissor effect: EBITDA margin improves by +10.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 12.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

161 250 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

161 250 €

EBITDA (2024) ?
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

22 452 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 978 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 340 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.9%

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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 2%. 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 95%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.159%

Financial autonomy (2024) ?
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

94.859%

Cash flow / Revenue (2024) ?
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

12.905%

Repayment capacity (2024) ?
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

0.179

Solvency indicators evolution
MJL DEVELOPPEMENT

Sector positioning

Debt ratio
2.16 2024
2022
2023
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Good -22 pts over 3 years

In 2024, the debt ratio of MJL DEVELOPPEMENT (2.16) 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
94.86% 2024
2022
2023
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of MJL DEVELOPPEMENT (94.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.18 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average -17 pts over 3 years

In 2024, the repayment capacity of MJL DEVELOPPEMENT (0.18) 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 3233.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

3233.553

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
MJL DEVELOPPEMENT

Sector positioning

Liquidity ratio
3233.55 2024
2022
2023
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Excellent

In 2024, the liquidity ratio of MJL DEVELOPPEMENT (3233.55) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Average

In 2024, the interest coverage of MJL DEVELOPPEMENT (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. WCR is negative (-11 days): operations structurally generate cash. Notable WCR improvement over the period (-105%), freeing up cash.

Operating WCR (2024) ?
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

-4 994 €

Customer credit (2024) ?
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 (2024) ?
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

29 j

Inventory turnover (2024) ?
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 (2024) ?
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

-11 j

WCR and payment terms evolution
MJL DEVELOPPEMENT

Positioning of MJL DEVELOPPEMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of MJL DEVELOPPEMENT is estimated at 107 851 € (range 38 691€ - 182 305€). With an EBITDA of 22 452€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (in line with sector norms). 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 2024
69 tx
38k€ 107k€ 182k€
107 851 € Range: 38 691€ - 182 305€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
22 452 € × 4.3x
Estimation 95 608 €
19 008€ - 153 071€
Revenue Multiple 30%
161 250 € × 0.66x
Estimation 106 248 €
61 833€ - 117 484€
Net Income Multiple 20%
20 340 € × 6.9x
Estimation 140 865 €
53 187€ - 352 625€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare MJL DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about MJL DEVELOPPEMENT

What is the revenue of MJL DEVELOPPEMENT ?

The revenue of MJL DEVELOPPEMENT in 2024 is 161 k€.

Is MJL DEVELOPPEMENT profitable?

Yes, MJL DEVELOPPEMENT generated a net profit of 20 k€ in 2024.

Where is the headquarters of MJL DEVELOPPEMENT ?

The headquarters of MJL DEVELOPPEMENT is located in ASNIERES-SUR-SEINE (92600), in the department Hauts-de-Seine.

Where to find the tax return of MJL DEVELOPPEMENT ?

The tax return of MJL DEVELOPPEMENT 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 MJL DEVELOPPEMENT operate?

MJL DEVELOPPEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.