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STUDIO LE JOUAN : revenue, balance sheet and financial ratios

STUDIO LE JOUAN is a French company founded 26 years ago, specialized in the sector Activités photographiques. Based in CONCARNEAU (29900), this company of category PME shows in 2017 a revenue of 130 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

Financial history - STUDIO LE JOUAN (SIREN 431327212)
Indicator 2017
Revenue 129 810 €
Net income -337 €
EBITDA 6 428 €
Net margin -0.3%

Revenue and income statement

En 2017, STUDIO LE JOUAN alcanza unos ingresos de 130 k€. Tras deducir el consumo (48 k€), el margen bruto se sitúa en 82 k€, es decir, una tasa del 63%. El EBITDA alcanza 6 k€, representando el 5.0% de los ingresos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto es negativo en -337 € (-0.3% de los ingresos).

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

129 810 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

82 247 €

EBITDA (2017) ?
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

6 428 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-359 €

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

-337 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 0%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 50%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 0.0 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 5.2% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.

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

0.019%

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

50.416%

Cash flow / Revenue (2017) ?
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

5.169%

Repayment capacity (2017) ?
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

0.003

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

11.3%

Solvency indicators evolution
STUDIO LE JOUAN

Sector positioning

Ratio de endeudamiento
0.02 2017
2017
Q1: 0.0
Med: 14.8
Q3: 93.67
Excelente

En 2017, el ratio de endeudamiento de STUDIO LE JOUAN (0.02) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
50.42% 2017
2017
Q1: 7.21%
Med: 35.74%
Q3: 64.67%
Bueno

En 2017, el autonomía financiera de STUDIO LE JOUAN (50.4%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
0.0 ans 2017
2017
Q1: 0.0 ans
Med: 0.01 ans
Q3: 1.36 ans
Bueno

En 2017, el capacidad de reembolso de STUDIO LE JOUAN (0.0 an) se sitúa por debajo de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Esta posición controlada refleja una gestión prudente.

Liquidity ratios

El ratio de liquidez se sitúa en 41.30. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 0.1x. Peligro: el resultado de explotación no cubre los gastos financieros.

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

41.305

Interest coverage (2017) ?
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

0.14

Liquidity indicators evolution
STUDIO LE JOUAN

Sector positioning

Ratio de liquidez
41.3 2017
2017
Q1: 82.2
Med: 166.09
Q3: 309.11
Vigilar

En 2017, el ratio de liquidez de STUDIO LE JOUAN (41.30) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
0.14x 2017
2017
Q1: 0.0x
Med: 0.0x
Q3: 1.96x
Bueno

En 2017, el cobertura de intereses de STUDIO LE JOUAN (0.1x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 8 días. Plazo proveedores: 58 días. Excelente situación: los proveedores financian 50 días del ciclo operativo. La rotación de existencias es de 62 días. El FM es negativo (-145 días): las operaciones generan estructuralmente tesorería.

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

-52 282 €

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

8 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

58 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

62 j

WCR in days of revenue (2017) ?
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

-145 j

WCR and payment terms evolution
STUDIO LE JOUAN

Positioning of STUDIO LE JOUAN in its sector

Comparison with sector Activités photographiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 19 109€ to 51 227€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
19k€ 28k€ 51k€
28 925 € Range: 19 109€ - 51 227€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 31 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 photographiques)

Compare STUDIO LE JOUAN with other companies in the same sector:

Voir toutes les statistiques du secteur Activités photographiques

Frequently asked questions about STUDIO LE JOUAN

What is the revenue of STUDIO LE JOUAN ?

The revenue of STUDIO LE JOUAN in 2017 is 130 k€.

Is STUDIO LE JOUAN profitable?

STUDIO LE JOUAN recorded a net loss in 2017.

Where is the headquarters of STUDIO LE JOUAN ?

The headquarters of STUDIO LE JOUAN is located in CONCARNEAU (29900), in the department Finistere.

Where to find the tax return of STUDIO LE JOUAN ?

The tax return of STUDIO LE JOUAN 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 STUDIO LE JOUAN operate?

STUDIO LE JOUAN operates in the sector Activités photographiques (NAF code 74.20Z). See the 'Sector positioning' section above to compare the company with its competitors.