Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 1992-01-01 (34 years)Status: ActiveBusiness sector: Services administratifs combinés de bureauLocation: CASTELSARRASIN (82100), Tarn-et-Garonne
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.
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 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
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
Solvency indicators evolution SA JPM PARTICIPATION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2022
2023
2025
Debt ratio
139.065
77.882
85.058
138.24
64.337
35.687
29.688
Financial autonomy
40.909
52.95
53.079
41.663
57.467
71.335
76.636
Repayment capacity
5.305
-19.693
15.922
33.692
None
None
None
Cash flow / Revenue
541.433%
-85.623%
281.246%
216.075%
None%
None%
None%
Sector positioning
Debt ratio
29.692025
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2022
2023
2025
Liquidity ratio
2317.741
611.272
2197.501
6564.149
1105.494
2088.946
9926.056
Interest coverage
-34809.524
179.243
-27.531
-20.023
None
None
None
Sector positioning
Liquidity ratio
9926.062025
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2022
2023
2025
Operating WCR
1 004 666 €
984 601 €
1 087 101 €
1 007 298 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
310
63
408
52
0
0
0
Supplier payment term (days)
148
190
227
134
0
0
0
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 value2025
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
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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.
Item evolution
Rotate your phone to landscape mode to view the chart