SOCIETE CIVIL JUSTEPH : revenue, balance sheet and financial ratios
SOCIETE CIVIL JUSTEPH is a French company
founded 46 years ago,
specialized in the sector Activités des sociétés holding.
Based in TORIGNY-LES-VILLES (50160),
this company of category PME
shows in 2022 a revenue of 48 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SOCIETE CIVIL JUSTEPH (SIREN 418958542)
Indicator
2023
2022
2021
2020
2019
2018
2016
Revenue
N/C
48 000 €
39 000 €
39 000 €
39 000 €
40 800 €
35 500 €
Net income
674 195 €
324 541 €
281 438 €
268 228 €
133 081 €
154 126 €
1 535 133 €
EBITDA
N/C
-65 995 €
-57 726 €
-48 524 €
-55 179 €
-45 869 €
-75 959 €
Net margin
N/C
676.1%
721.6%
687.8%
341.2%
377.8%
4324.3%
Revenue and income statement
In 2023, SOCIETE CIVIL JUSTEPH generates positive net income of 674 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 1.5 M€ -> 674 k€.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
674 195 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.003%
Financial autonomy (2023)
?
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
99.016%
Asset age ratio (2023)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2022
2023
Debt ratio
6.917
0.95
0.925
0.319
0.003
12.528
0.003
Financial autonomy
92.469
98.531
98.407
98.971
99.369
88.222
99.016
Repayment capacity
0.627
0.241
0.448
0.058
0.0
2.805
None
Cash flow / Revenue
1715.104%
464.885%
261.585%
695.441%
708.338%
382.544%
None%
Sector positioning
Debt ratio
0.02023
2021
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Excellent
In 2023, the debt ratio of SOCIETE CIVIL JUSTEPH (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
99.02%2023
2021
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Excellent
In 2023, the financial autonomy of SOCIETE CIVIL JUSTEPH (99.0%) 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.
Repayment capacity
2.81 years2022
2021
2022
Q1: 0.0 years
Med: 0.1 years
Q3: 3.28 years
Average+46 pts over 2 years
In 2022, the repayment capacity of SOCIETE CIVIL JUSTEPH (2.81) 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 999.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2020
2021
2022
2023
Liquidity ratio
3165.468
5995.613
4917.786
1783.463
1529.058
1158.421
999.108
Interest coverage
-1.01
-78.053
0.0
-31.117
-2.328
-0.953
None
Sector positioning
Liquidity ratio
999.112023
2021
2022
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Good-11 pts over 3 years
In 2023, the liquidity ratio of SOCIETE CIVIL JUSTEPH (999.11) 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
-0.95x2022
2021
2022
Q1: -53.22x
Med: 0.0x
Q3: 0.0x
Average
In 2022, the interest coverage of SOCIETE CIVIL JUSTEPH (-0.9x) 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 (2023)
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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 (2023)
?
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 (2023)
?
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 (2023)
?
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 SOCIETE CIVIL JUSTEPH
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2022
2023
Operating WCR
-46 254 €
1 592 €
-13 573 €
-14 867 €
-10 405 €
-13 924 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
24
30
30
30
30
30
0
Supplier payment term (days)
116
124
126
177
160
125
0
Positioning of SOCIETE CIVIL JUSTEPH in its sector
Comparison with sector Activités des sociétés holding
Valuation estimate
Based on 63 transactions of similar company sales
in 2023,
the value of SOCIETE CIVIL JUSTEPH is estimated at
6 288 771 €
(range 1 146 403€ - 9 331 992€).
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 value2023
63 tx
1146k€6288k€9331k€
6 288 771 €Range: 1 146 403€ - 9 331 992€
NAF 5 année 2023
Valuation method used
Net Income Multiple
674 195 €
×
9.3x
=6 288 771 €
Range: 1 146 404€ - 9 331 993€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 63 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 SOCIETE CIVIL JUSTEPH with other companies in the same sector:
Frequently asked questions about SOCIETE CIVIL JUSTEPH
What is the revenue of SOCIETE CIVIL JUSTEPH ?
The revenue of SOCIETE CIVIL JUSTEPH in 2022 is 48 k€.
Is SOCIETE CIVIL JUSTEPH profitable?
Yes, SOCIETE CIVIL JUSTEPH generated a net profit of 674 k€ in 2023.
Where is the headquarters of SOCIETE CIVIL JUSTEPH ?
The headquarters of SOCIETE CIVIL JUSTEPH is located in TORIGNY-LES-VILLES (50160), in the department Manche.
Where to find the tax return of SOCIETE CIVIL JUSTEPH ?
The tax return of SOCIETE CIVIL JUSTEPH 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 SOCIETE CIVIL JUSTEPH operate?
SOCIETE CIVIL JUSTEPH 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.
Item evolution
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