SAINT JEAN PARTICIPATIONS : revenue, balance sheet and financial ratios

SAINT JEAN PARTICIPATIONS is a French company founded 24 years ago, specialized in the sector Activités des sociétés holding. Based in ONET LE CHATEAU (12000), this company of category PME shows in 2024 a revenue of 234 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 - SAINT JEAN PARTICIPATIONS (SIREN 440749034)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 233 501 € 233 670 € 239 560 € 216 614 € 216 328 € 205 527 € 195 538 € 187 810 € 183 182 €
Net income 212 662 € 238 192 € 113 238 € 267 614 € 480 720 € -2 042 533 € -1 108 190 € -183 581 € -913 316 €
EBITDA 9 699 € 1 416 € 44 931 € 47 804 € 37 613 € 31 341 € -8 966 € 307 € -3 631 €
Net margin 91.1% 101.9% 47.3% 123.5% 222.2% -993.8% -566.7% -97.7% -498.6%

Revenue and income statement

In 2024, SAINT JEAN PARTICIPATIONS achieves revenue of 234 k€. Revenue is growing positively over 9 years (CAGR: +3.1%). Slight decline of -0% vs 2023. After deducting consumption (0 €), gross margin stands at 234 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 10 k€, representing 4.2% of revenue. Positive scissor effect: EBITDA margin improves by +3.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 213 k€, i.e. 91.1% 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

233 501 €

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

233 501 €

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

9 699 €

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

-8 531 €

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

212 662 €

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

4.2%

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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 129%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 94.3% 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 (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

129.133%

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

40.794%

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

94.336%

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

5.315

Asset age ratio (2024) ?
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

64.2%

Solvency indicators evolution
SAINT JEAN PARTICIPATIONS

Sector positioning

Debt ratio
129.13 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average

In 2024, the debt ratio of SAINT JEAN PARTICIPATIONS (129.13) 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
40.79% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average +12 pts over 3 years

In 2024, the financial autonomy of SAINT JEAN PARTICIPATIONS (40.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
5.32 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of SAINT JEAN PARTICIPATIONS (5.32) 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 1236.07. 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

1236.067

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
SAINT JEAN PARTICIPATIONS

Sector positioning

Liquidity ratio
1236.07 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good

In 2024, the liquidity ratio of SAINT JEAN PARTICIPATIONS (1236.07) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Good -25 pts over 3 years

In 2024, the interest coverage of SAINT JEAN PARTICIPATIONS (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 160 days. Excellent situation: suppliers finance 113 days of the operating cycle (retail model). Overall, WCR represents 5 days of revenue, i.e. 3 k€ to permanently finance. Notable WCR improvement over the period (-98%), 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

3 124 €

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

47 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

160 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

5 j

WCR and payment terms evolution
SAINT JEAN PARTICIPATIONS

Positioning of SAINT JEAN PARTICIPATIONS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SAINT JEAN PARTICIPATIONS is estimated at 126 790 € (range 69 232€ - 407 096€). With an EBITDA of 9 699€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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
54 tx
69k€ 126k€ 407k€
126 790 € Range: 69 232€ - 407 096€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
9 699 € × 4.8x
Estimation 46 903 €
7 940€ - 80 827€
Revenue Multiple 30%
233 501 € × 0.59x
Estimation 137 479 €
85 529€ - 163 436€
Net Income Multiple 20%
212 662 € × 1.5x
Estimation 310 478 €
198 018€ - 1 588 258€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare SAINT JEAN PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SAINT JEAN PARTICIPATIONS

What is the revenue of SAINT JEAN PARTICIPATIONS ?

The revenue of SAINT JEAN PARTICIPATIONS in 2024 is 234 k€.

Is SAINT JEAN PARTICIPATIONS profitable?

Yes, SAINT JEAN PARTICIPATIONS generated a net profit of 213 k€ in 2024.

Where is the headquarters of SAINT JEAN PARTICIPATIONS ?

The headquarters of SAINT JEAN PARTICIPATIONS is located in ONET LE CHATEAU (12000), in the department Aveyron.

Where to find the tax return of SAINT JEAN PARTICIPATIONS ?

The tax return of SAINT JEAN PARTICIPATIONS 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 SAINT JEAN PARTICIPATIONS operate?

SAINT JEAN PARTICIPATIONS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.