SIREN : 805212107
SAS JPF is a French company founded 11 years ago, specialized in the sector Activités des centres de culture physique. Based in COULOMMIERS (77120), this company of category PME shows in 2018 a revenue of 269 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
| Indicator | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|
| Revenue | 269 231 € | 305 879 € | 297 072 € | N/C |
| Net income | 58 235 € | 43 085 € | 46 367 € | 7 798 € |
| EBITDA | 70 625 € | 96 769 € | 93 105 € | N/C |
| Net margin | 21.6% | 14.1% | 15.6% | N/C |
In 2018, SAS JPF achieves revenue of 269 k€. Activity remains stable over the period (CAGR: -4.8%). Significant drop of -12% vs 2017. After deducting consumption (3 k€), gross margin stands at 266 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 71 k€, representing 26.2% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -27%, reducing margin by 5.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 58 k€, i.e. 21.6% of revenue. This profit can be retained or distributed to shareholders.
269 231 €
265 925 €
70 625 €
67 607 €
58 235 €
26.2%
The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 75%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 28.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
3.624%
75.265%
28.942%
0.076
45.3%
In 2018, the debt ratio of SAS JPF (3.62) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2018, the financial autonomy of SAS JPF (75.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2018, the repayment capacity of SAS JPF (0.08) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 247.42. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.
247.416
0.033
In 2018, the liquidity ratio of SAS JPF (247.42) 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.
In 2018, the interest coverage of SAS JPF (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 44 days of revenue, i.e. 33 k€ to permanently finance.
32 943 €
46 j
66 j
2 j
44 j
Based on 57 transactions of similar company sales
(all years),
the value of SAS JPF is estimated at
343 759 €
(range 202 214€ - 525 604€).
With an EBITDA of 70 625€, the sector multiple of 6.1x is applied.
The price/revenue ratio is 0.72x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 57 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SAS JPF with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des centres de culture physique
The revenue of SAS JPF in 2018 is 269 k€.
Yes, SAS JPF generated a net profit of 58 k€ in 2018.
The headquarters of SAS JPF is located in COULOMMIERS (77120), in the department Seine-et-Marne.
The tax return of SAS JPF 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).
SAS JPF operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.