SA JPM PARTICIPATION : revenue, balance sheet and financial ratios

SA JPM PARTICIPATION is a French company founded 34 years ago, specialized in the sector Services administratifs combinés de bureau. Based in CASTELSARRASIN (82100), this company of category PME shows in 2019 a revenue of 33 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 - SA JPM PARTICIPATION (SIREN 384152054)
Indicator 2025 2023 2022 2019 2018 2017 2016
Revenue N/C N/C N/C 32 939 € 33 188 € 80 245 € 80 965 €
Net income 77 941 € -943 € 422 628 € 37 974 € 60 300 € 115 261 € 320 733 €
EBITDA N/C N/C N/C -44 129 € -45 709 € 8 980 € -231 €
Net margin N/C N/C N/C 115.3% 181.7% 143.6% 396.1%

Revenue and income statement

In 2025, SA JPM PARTICIPATION generates positive net income of 78 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 321 k€ -> 78 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

77 941 €

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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 30%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.688%

Financial autonomy (2025) ?
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

76.636%

Asset age ratio (2025) ?
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

41.7%

Solvency indicators evolution
SA JPM PARTICIPATION

Sector positioning

Debt ratio
29.69 2025
2022
2023
2025
Q1: 0.14
Med: 16.34
Q3: 92.69
Average -6 pts over 3 years

In 2025, the debt ratio of SA JPM PARTICIPATION (29.69) 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
76.64% 2025
2022
2023
2025
Q1: 13.69%
Med: 51.99%
Q3: 85.32%
Good +9 pts over 3 years

In 2025, the financial autonomy of SA JPM PARTICIPATION (76.6%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 9926.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

9926.056

Liquidity indicators evolution
SA JPM PARTICIPATION

Sector positioning

Liquidity ratio
9926.06 2025
2022
2023
2025
Q1: 140.28
Med: 507.86
Q3: 2210.32
Excellent

In 2025, the liquidity ratio of SA JPM PARTICIPATION (9926.06) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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 (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
SA JPM PARTICIPATION

Positioning of SA JPM PARTICIPATION in its sector

Comparison with sector Services administratifs combinés de bureau

Valuation estimate

Based on 173 transactions of similar company sales (all years), the value of SA JPM PARTICIPATION is estimated at 274 681 € (range 96 336€ - 742 913€). 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 2025
173 transactions
96k€ 274k€ 742k€
274 681 € Range: 96 336€ - 742 913€
NAF 5 all-time

Valuation method used

Net Income Multiple
77 941 € × 3.5x = 274 682 €
Range: 96 336€ - 742 914€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 173 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 (Services administratifs combinés de bureau)

Compare SA JPM PARTICIPATION with other companies in the same sector:

Frequently asked questions about SA JPM PARTICIPATION

What is the revenue of SA JPM PARTICIPATION ?

The revenue of SA JPM PARTICIPATION in 2019 is 33 k€.

Is SA JPM PARTICIPATION profitable?

Yes, SA JPM PARTICIPATION generated a net profit of 78 k€ in 2025.

Where is the headquarters of SA JPM PARTICIPATION ?

The headquarters of SA JPM PARTICIPATION is located in CASTELSARRASIN (82100), in the department Tarn-et-Garonne.

Where to find the tax return of SA JPM PARTICIPATION ?

The tax return of SA JPM PARTICIPATION 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 SA JPM PARTICIPATION operate?

SA JPM PARTICIPATION operates in the sector Services administratifs combinés de bureau (NAF code 82.11Z). See the 'Sector positioning' section above to compare the company with its competitors.