PLJ DEVELOPPEMENTS : revenue, balance sheet and financial ratios

PLJ DEVELOPPEMENTS is a French company founded 12 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in JOINVILLE-LE-PONT (94340), this company of category PME shows in 2020 a revenue of 24 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 - PLJ DEVELOPPEMENTS (SIREN 801343401)
Indicator 2020 2019 2016 2015
Revenue 24 056 € 9 580 € 6 660 € 56 952 €
Net income 13 803 € 2 862 € 3 703 € 38 111 €
EBITDA 16 272 € 3 368 € 4 357 € 44 838 €
Net margin 57.4% 29.9% 55.6% 66.9%

Revenue and income statement

In 2020, PLJ DEVELOPPEMENTS achieves revenue of 24 k€. Revenue is declining over the period 2015-2020 (CAGR: -15.8%). Vs 2019, growth of +151% (10 k€ -> 24 k€). After deducting consumption (0 €), gross margin stands at 24 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 16 k€, representing 67.6% of revenue. Positive scissor effect: EBITDA margin improves by +32.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 57.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

24 056 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

24 056 €

EBITDA (2020) ?
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

16 272 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

16 125 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

13 803 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

65.9%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 69%. 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 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 56.3% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

33.349%

Financial autonomy (2020) ?
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

69.073%

Cash flow / Revenue (2020) ?
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

56.29%

Repayment capacity (2020) ?
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

1.251

Asset age ratio (2020) ?
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

95.2%

Solvency indicators evolution
PLJ DEVELOPPEMENTS

Sector positioning

Debt ratio
33.35 2020
2016
2019
2020
Q1: 0.0
Med: 5.56
Q3: 57.97
Average +14 pts over 3 years

In 2020, the debt ratio of PLJ DEVELOPPEMENTS (33.35) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
69.07% 2020
2016
2019
2020
Q1: 5.51%
Med: 38.11%
Q3: 73.12%
Good

In 2020, the financial autonomy of PLJ DEVELOPPEMENTS (69.1%) 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
1.25 years 2020
2016
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.94 years
Average +11 pts over 3 years

In 2020, the repayment capacity of PLJ DEVELOPPEMENTS (1.25) 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 1232.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

1232.83

Interest coverage (2020) ?
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
PLJ DEVELOPPEMENTS

Sector positioning

Liquidity ratio
1232.83 2020
2016
2019
2020
Q1: 139.95
Med: 286.59
Q3: 705.54
Excellent +16 pts over 3 years

In 2020, the liquidity ratio of PLJ DEVELOPPEMENTS (1232.83) 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 2020
2016
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.11x
Average

In 2020, the interest coverage of PLJ DEVELOPPEMENTS (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: 78 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 42 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 21 days of revenue, i.e. 1 k€ to permanently finance. Over 2015-2020, WCR increased by +122%, requiring additional financing.

Operating WCR (2020) ?
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

1 408 €

Customer credit (2020) ?
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

78 j

Supplier credit (2020) ?
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

36 j

Inventory turnover (2020) ?
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 (2020) ?
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

21 j

WCR and payment terms evolution
PLJ DEVELOPPEMENTS

Positioning of PLJ DEVELOPPEMENTS in its sector

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

Valuation estimate

Based on 53 transactions of similar company sales in 2020, the value of PLJ DEVELOPPEMENTS is estimated at 52 288 € (range 28 145€ - 97 479€). With an EBITDA of 16 272€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.45x (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 2020
53 tx
28k€ 52k€ 97k€
52 288 € Range: 28 145€ - 97 479€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
16 272 € × 4.6x
Estimation 74 191 €
45 289€ - 119 791€
Revenue Multiple 30%
24 056 € × 0.45x
Estimation 10 912 €
4 830€ - 13 034€
Net Income Multiple 20%
13 803 € × 4.3x
Estimation 59 597 €
20 263€ - 168 367€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 PLJ DEVELOPPEMENTS 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 PLJ DEVELOPPEMENTS

What is the revenue of PLJ DEVELOPPEMENTS ?

The revenue of PLJ DEVELOPPEMENTS in 2020 is 24 k€.

Is PLJ DEVELOPPEMENTS profitable?

Yes, PLJ DEVELOPPEMENTS generated a net profit of 14 k€ in 2020.

Where is the headquarters of PLJ DEVELOPPEMENTS ?

The headquarters of PLJ DEVELOPPEMENTS is located in JOINVILLE-LE-PONT (94340), in the department Val-de-Marne.

Where to find the tax return of PLJ DEVELOPPEMENTS ?

The tax return of PLJ DEVELOPPEMENTS 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 PLJ DEVELOPPEMENTS operate?

PLJ DEVELOPPEMENTS 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.