SARL LA SOURCE DU JABRON : revenue, balance sheet and financial ratios

SARL LA SOURCE DU JABRON is a French company founded 31 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in COMPS (26220), this company of category ETI shows in 2024 a revenue of 923 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 - SARL LA SOURCE DU JABRON (SIREN 399143353)
Indicator 2024 2023 2021 2020 2019 2018
Revenue 923 210 € 708 553 € N/C N/C N/C N/C
Net income -106 119 € -20 304 € 137 713 € -23 198 € -11 656 € 9 164 €
EBITDA 98 351 € 131 841 € N/C N/C N/C N/C
Net margin -11.5% -2.9% N/C N/C N/C N/C

Revenue and income statement

In 2024, SARL LA SOURCE DU JABRON achieves revenue of 923 k€. Over the period 2023-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +30.3%. Vs 2023, growth of +30% (709 k€ -> 923 k€). After deducting consumption (13 k€), gross margin stands at 910 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 98 k€, representing 10.7% of revenue. Warning negative scissor effect: despite revenue change (+30%), EBITDA varies by -25%, reducing margin by 8.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -106 k€ (-11.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

923 210 €

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

909 736 €

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

98 351 €

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

-74 569 €

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

-106 119 €

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

10.6%

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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 1698%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 27.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

1698.24%

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

5.018%

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

6.692%

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

27.26

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

44.1%

Solvency indicators evolution
SARL LA SOURCE DU JABRON

Sector positioning

Debt ratio
1698.24 2024
2021
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Average

In 2024, the debt ratio of SARL LA SOURCE DU JABRON (1698.24) 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
5.02% 2024
2021
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Average

In 2024, the financial autonomy of SARL LA SOURCE DU JABRON (5.0%) 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
27.26 years 2024
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Average

In 2024, the repayment capacity of SARL LA SOURCE DU JABRON (27.26) 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 95.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 37.8x. Operating income very largely covers interest expenses: high safety margin.

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

95.894

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

37.76

Liquidity indicators evolution
SARL LA SOURCE DU JABRON

Sector positioning

Liquidity ratio
95.89 2024
2021
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Average -27 pts over 3 years

In 2024, the liquidity ratio of SARL LA SOURCE DU JABRON (95.89) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
37.76x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent

In 2024, the interest coverage of SARL LA SOURCE DU JABRON (37.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Excellent situation: suppliers finance 68 days of the operating cycle (retail model). Overall, WCR represents 18 days of revenue, i.e. 47 k€ to permanently finance.

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

46 807 €

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

4 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

72 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

18 j

WCR and payment terms evolution
SARL LA SOURCE DU JABRON

Positioning of SARL LA SOURCE DU JABRON in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SARL LA SOURCE DU JABRON is estimated at 623 475 € (range 197 829€ - 1 135 133€). With an EBITDA of 98 351€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
197k€ 623k€ 1135k€
623 475 € Range: 197 829€ - 1 135 133€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
98 351 € × 5.6x
Estimation 550 749 €
145 787€ - 983 018€
Revenue Multiple 30%
923 210 € × 0.81x
Estimation 744 687 €
284 568€ - 1 388 659€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare SARL LA SOURCE DU JABRON with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SARL LA SOURCE DU JABRON

What is the revenue of SARL LA SOURCE DU JABRON ?

The revenue of SARL LA SOURCE DU JABRON in 2024 is 923 k€.

Is SARL LA SOURCE DU JABRON profitable?

SARL LA SOURCE DU JABRON recorded a net loss in 2024.

Where is the headquarters of SARL LA SOURCE DU JABRON ?

The headquarters of SARL LA SOURCE DU JABRON is located in COMPS (26220), in the department Drome.

Where to find the tax return of SARL LA SOURCE DU JABRON ?

The tax return of SARL LA SOURCE DU JABRON 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 LA SOURCE DU JABRON operate?

SARL LA SOURCE DU JABRON operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.