SARL JML : revenue, balance sheet and financial ratios

SARL JML is a French company founded 24 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in AIX-EN-PROVENCE (13100), this company of category PME shows in 2016 a revenue of 41 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARL JML (SIREN 440299790)
Indicator 2017 2016 2015
Revenue N/C 40 621 € 77 833 €
Net income -2 532 € 206 053 € -53 396 €
EBITDA N/C -29 773 € 13 525 €
Net margin N/C 507.3% -68.6%

Revenue and income statement

In 2017, SARL JML records a net loss of 3 k€. This deficit will reduce equity on the balance sheet.

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 532 €

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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 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

86.625%

Financial autonomy (2017) ?
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

33.143%

Asset age ratio (2017) ?
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

99.6%

Solvency indicators evolution
SARL JML

Sector positioning

Debt ratio
86.62 2017
2015
2016
2017
Q1: 0.0
Med: 19.07
Q3: 137.55
Average -11 pts over 3 years

In 2017, the debt ratio of SARL JML (86.62) 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
33.14% 2017
2015
2016
2017
Q1: 3.16%
Med: 27.27%
Q3: 59.68%
Good +22 pts over 3 years

In 2017, the financial autonomy of SARL JML (33.1%) 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
-0.41 years 2016
2015
2016
Q1: 0.0 years
Med: 0.01 years
Q3: 2.1 years
Excellent -50 pts over 2 years

In 2016, the repayment capacity of SARL JML (-0.41) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 143.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

143.767

Liquidity indicators evolution
SARL JML

Sector positioning

Liquidity ratio
143.77 2017
2015
2016
2017
Q1: 58.66
Med: 133.58
Q3: 299.02
Good -25 pts over 3 years

In 2017, the liquidity ratio of SARL JML (143.77) 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
-1.04x 2016
2015
2016
Q1: 0.0x
Med: 0.0x
Q3: 4.18x
Average -50 pts over 2 years

In 2016, the interest coverage of SARL JML (-1.0x) 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.

Operating WCR (2017) ?
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 (2017) ?
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 (2017) ?
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 (2017) ?
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
SARL JML

Positioning of SARL JML in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Similar companies (Enseignement de disciplines sportives et d'activités de loisirs)

Compare SARL JML with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about SARL JML

What is the revenue of SARL JML ?

The revenue of SARL JML in 2016 is 41 k€.

Is SARL JML profitable?

SARL JML recorded a net loss in 2017.

Where is the headquarters of SARL JML ?

The headquarters of SARL JML is located in AIX-EN-PROVENCE (13100), in the department Bouches-du-Rhone.

Where to find the tax return of SARL JML ?

The tax return of SARL JML 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 SARL JML operate?

SARL JML operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.