2J : revenue, balance sheet and financial ratios

2J is a French company founded 25 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in TARARE (69170), this company of category PME shows in 2022 a revenue of 182 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Historique financier - 2J (SIREN 432407799)
Kennzahl 2022 2021 2020 2019 2018 2017 2016
Umsatz 182 069 € N/C N/C 63 000 € N/C N/C N/C
Nettoergebnis 19 999 € -2 252 € -2 118 € 9 567 € -1 412 € -1 332 € -1 322 €
EBITDA 28 440 € -3 952 € -3 126 € 12 437 € -1 485 € -1 331 € N/C
Nettomarge 11.0% N/C N/C 15.2% N/C N/C N/C

Umsatz und Gewinn- und Verlustrechnung

In 2022, 2J achieves revenue of 182 k€. Over the period 2019-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +42.4%. After deducting consumption (142 k€), gross margin stands at 40 k€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 15.6% of 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 20 k€, i.e. 11.0% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2022) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

182 069 €

Bruttomarge (2022) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

39 655 €

EBITDA (2022) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

28 440 €

EBIT (2022) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

23 561 €

Nettoergebnis (2022) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

19 999 €

EBITDA-Marge (2022) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

15.6%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 60%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Verschuldungsgrad (2022) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

27.255%

Finanzielle Autonomie (2022) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

59.523%

Cashflow / Umsatz (2022) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

10.984%

Rückzahlungsfähigkeit (2022) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

0.328

Entwicklung der Solvenzkennzahlen
2J

Positionnement sectoriel

Debt ratio
27.25 2022
2020
2021
2022
Q1: 0.0
Méd: 24.48
Q3: 282.47
Average -25 pts über 3 Jahre

In 2022, the debt ratio of 2J (27.25) 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
59.52% 2022
2020
2021
2022
Q1: 0.51%
Méd: 24.67%
Q3: 68.95%
Good +40 pts über 3 Jahre

In 2022, the financial autonomy of 2J (59.5%) 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.

Repayment capacity
0.33 years 2022
2020
2021
2022
Q1: -5.45 years
Méd: 0.0 years
Q3: 2.98 years
Average +28 pts über 3 Jahre

In 2022, the repayment capacity of 2J (0.33) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 411.81. 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 8.6x. Operating income very largely covers interest expenses: high safety margin.

Liquiditätsquote (2022) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

411.815

Zinsdeckung (2022) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

8.632

Entwicklung der Liquiditätskennzahlen
2J

Positionnement sectoriel

Liquidity ratio
411.81 2022
2021
2022
Q1: 150.23
Méd: 466.6
Q3: 2295.26
Average +12 pts über 2 Jahre

In 2022, the liquidity ratio of 2J (411.81) 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
8.63x 2022
2020
2021
2022
Q1: -2.12x
Méd: 0.0x
Q3: 4.45x
Excellent +50 pts über 3 Jahre

In 2022, the interest coverage of 2J (8.6x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. Favorable situation: supplier credit is longer than customer credit by 2 days. WCR is negative (-16 days): operations structurally generate cash.

Operatives Working Capital (2022) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

-8 242 €

Kundenforderungen (2022) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

0 j

Lieferantenverbindlichkeiten (2022) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

2 j

Lagerumschlag (2022) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2022) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

-16 j

Entwicklung des Working Capital und der Zahlungsfristen
2J

Positionnement de 2J dans son secteur

Vergleich mit der Branche Activités des marchands de biens immobiliers

Bewertungsschätzung

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 51 146€ to 253 986€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
51k€ 161k€ 253k€
161 264 € Range: 51 146€ - 253 986€
NAF 5 année 2022

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 40 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 marchands de biens immobiliers)

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Frequently asked questions about 2J

What is the revenue of 2J ?

The revenue of 2J in 2022 is 182 k€.

Is 2J profitable?

Yes, 2J generated a net profit of 20 k€ in 2022.

Where is the headquarters of 2J ?

The headquarters of 2J is located in TARARE (69170), in the department Rhone.

Where to find the tax return of 2J ?

The tax return of 2J 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 2J operate?

2J operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.