SAS LES CHAMPS JOUAULT : revenue, balance sheet and financial ratios

SAS LES CHAMPS JOUAULT is a French company founded 21 years ago, specialized in the sector Traitement et élimination des déchets non dangereux. Based in CUVES (50670), this company of category PME shows in 2018 a revenue of 8.3 M€. 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 - SAS LES CHAMPS JOUAULT (SIREN 481184810)
Indicator 2024 2023 2022 2019 2018 2017
Revenue N/C N/C N/C N/C 8 267 913 € 6 634 808 €
Net income 172 083 € 1 615 718 € 794 533 € -125 008 € 439 098 € 24 121 €
EBITDA N/C N/C N/C N/C 2 193 927 € 1 667 023 €
Net margin N/C N/C N/C N/C 5.3% 0.4%

Revenue and income statement

In 2024, SAS LES CHAMPS JOUAULT generates positive net income of 172 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 24 k€ -> 172 k€.

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

172 083 €

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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 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory.

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

69.167%

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

36.999%

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

30.0%

Solvency indicators evolution
SAS LES CHAMPS JOUAULT

Sector positioning

Debt ratio
69.17 2024
2022
2023
2024
Q1: 0.0
Med: 24.93
Q3: 273.79
Average

In 2024, the debt ratio of SAS LES CHAMPS JOUAULT (69.17) 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
37.0% 2024
2022
2023
2024
Q1: 5.15%
Med: 19.87%
Q3: 43.79%
Good

In 2024, the financial autonomy of SAS LES CHAMPS JOUAULT (37.0%) 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 134.84. 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

134.838

Liquidity indicators evolution
SAS LES CHAMPS JOUAULT

Sector positioning

Liquidity ratio
134.84 2024
2022
2023
2024
Q1: 92.55
Med: 155.32
Q3: 294.17
Average -9 pts over 3 years

In 2024, the liquidity ratio of SAS LES CHAMPS JOUAULT (134.84) 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.

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: 526 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1634 days. Excellent situation: suppliers finance 1108 days of the operating cycle (retail model).

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

0 €

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

526 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

1634 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 and payment terms evolution
SAS LES CHAMPS JOUAULT

Positioning of SAS LES CHAMPS JOUAULT in its sector

Comparison with sector Traitement et élimination des déchets non dangereux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 99 989€ to 845 410€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
99k€ 134k€ 845k€
134 302 € Range: 99 989€ - 845 410€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Traitement et élimination des déchets non dangereux)

Compare SAS LES CHAMPS JOUAULT with other companies in the same sector:

Frequently asked questions about SAS LES CHAMPS JOUAULT

What is the revenue of SAS LES CHAMPS JOUAULT ?

The revenue of SAS LES CHAMPS JOUAULT in 2018 is 8.3 M€.

Is SAS LES CHAMPS JOUAULT profitable?

Yes, SAS LES CHAMPS JOUAULT generated a net profit of 172 k€ in 2024.

Where is the headquarters of SAS LES CHAMPS JOUAULT ?

The headquarters of SAS LES CHAMPS JOUAULT is located in CUVES (50670), in the department Manche.

Where to find the tax return of SAS LES CHAMPS JOUAULT ?

The tax return of SAS LES CHAMPS JOUAULT 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 SAS LES CHAMPS JOUAULT operate?

SAS LES CHAMPS JOUAULT operates in the sector Traitement et élimination des déchets non dangereux (NAF code 38.21Z). See the 'Sector positioning' section above to compare the company with its competitors.