JOSYVAR : revenue, balance sheet and financial ratios
JOSYVAR is a French company
founded 35 years ago,
specialized in the sector Supermarchés.
Based in FOULAYRONNES (47510),
this company of category PME
shows in 2024 a revenue of 19.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, JOSYVAR achieves revenue of 19.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.3%. Vs 2023: +0%. After deducting consumption (16.7 M€), gross margin stands at 3.2 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 391 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 48 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.
Umsatz (2024)
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Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion
19 888 016 €
Bruttomarge (2024)
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Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz
3 183 187 €
EBITDA (2024)
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EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit
390 890 €
EBIT (2024)
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EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen
20 596 €
Nettoergebnis (2024)
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Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Le compte de résultat détaillé n'est pas disponible pour cette entreprise (liasse simplifiée ou données confidentielles).
Évolution graphique
Anzeigen :
Visualisierung erstellt mit numbers.finance Sources : INPI & BCE - Anpassungen : Ministère de l'Économie
Aktiva
Chargement des données...
Poste
Brutto
Abschr.
Netto
%
Entwicklung
Données de bilan actif non disponibles pour cette entreprise
Passiva
Chargement des données...
Poste
Jahr
%
Entwicklung
Données de bilan passif non disponibles pour cette entreprise
Solvenz- und Verschuldungskennzahlen
The debt ratio (= Financial debt / Equity x 100) stands at 211%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
Verschuldungsgrad (2024)
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Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible 50-100% : Moderat > 100% : Hoch
211.225%
Finanzielle Autonomie (2024)
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Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Visualisierung erstellt mit numbers.finance Sources : INPI & BCE - Anpassungen : Ministère de l'Économie
Kennzahl
2016
2017
2018
2019
2020
2021
2022
2023
2024
Verschuldungsgrad
133.019
102.228
919.702
1704.553
534.537
379.134
332.154
260.039
211.225
Finanzielle Autonomie
21.998
21.711
7.632
4.204
12.199
17.5
18.574
21.592
24.979
Rückzahlungsfähigkeit
0.666
0.613
14.957
36.763
10.246
4.504
5.201
3.823
3.003
Cashflow / Umsatz
1.277%
1.692%
1.986%
0.715%
2.254%
3.268%
2.179%
2.236%
2.116%
Positionnement sectoriel
Debt ratio
211.222024
2022
2023
2024
Q1: 1.09
Méd: 38.44
Q3: 110.66
Average
In 2024, the debt ratio of JOSYVAR (211.22) 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
24.98%2024
2022
2023
2024
Q1: 14.11%
Méd: 31.97%
Q3: 48.11%
Average+8 pts über 3 Jahre
In 2024, the financial autonomy of JOSYVAR (25.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
3.0 years2024
2022
2023
2024
Q1: 0.0 years
Méd: 0.94 years
Q3: 3.03 years
Average
In 2024, the repayment capacity of JOSYVAR (3.00) 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 118.37. 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 13.0x. Operating income very largely covers interest expenses: high safety margin.
Liquiditätsquote (2024)
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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
118.368
Zinsdeckung (2024)
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Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Kennzahl
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquiditätsquote
70.281
76.77
104.288
120.536
161.76
123.652
121.06
122.922
118.368
Zinsdeckung
8.297
4.021
-9.751
-31.456
37.264
12.914
11.329
12.15
13.043
Positionnement sectoriel
Liquidity ratio
118.372024
2022
2023
2024
Q1: 105.99
Méd: 141.63
Q3: 201.49
Average
In 2024, the liquidity ratio of JOSYVAR (118.37) 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
13.04x2024
2022
2023
2024
Q1: 0.0x
Méd: 1.65x
Q3: 7.04x
Excellent
In 2024, the interest coverage of JOSYVAR (13.0x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 958 k€ to permanently finance. Over 2016-2024, WCR increased by +78%, requiring additional financing.
Operatives Working Capital (2024)
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Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität
11 j
Lagerumschlag (2024)
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Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag
15 j
Working Capital in Umsatztagen (2024)
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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
17 j
Entwicklung des Working Capital und der Zahlungsfristen JOSYVAR
Visualisierung erstellt mit numbers.finance Sources : INPI & BCE - Anpassungen : Ministère de l'Économie
Kennzahl
2016
2017
2018
2019
2020
2021
2022
2023
2024
BFR d'exploitation
538 783 €
441 849 €
1 220 482 €
724 704 €
1 169 303 €
897 804 €
1 019 503 €
843 541 €
957 807 €
Lagerumschlag (Tage)
18
17
24
18
16
16
16
15
15
Crédit clients (jours)
2
2
18
2
2
2
2
1
2
Crédit fournisseurs (jours)
28
30
23
24
24
11
13
12
11
Positionnement de JOSYVAR dans son secteur
Vergleich mit der Branche Supermarchés
Bewertungsschätzung
Based on 551 transactions of similar company sales
in 2024,
the value of JOSYVAR is estimated at
2 352 083 €
(range 1 093 267€ - 4 614 606€).
With an EBITDA of 390 890€, the sector multiple of 4.7x is applied.
The price/revenue ratio is 0.23x
(conservative valuation).
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.
Estimated enterprise value2024
551 transactions
1093k€2352k€4614k€
2 352 083 €Range: 1 093 267€ - 4 614 606€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
390 890 €×4.7x
Estimation1 848 102 €
644 085€ - 3 936 455€
Revenue Multiple30%
19 888 016 €×0.23x
Estimation4 572 588 €
2 486 158€ - 8 397 782€
Net Income Multiple20%
48 283 €×5.8x
Estimation281 282 €
126 889€ - 635 221€
Bewertungsentwicklung
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 551 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 (Supermarchés)
Compare JOSYVAR with other companies in the same sector:
Yes, JOSYVAR generated a net profit of 48 k€ in 2024.
Where is the headquarters of JOSYVAR ?
The headquarters of JOSYVAR is located in FOULAYRONNES (47510), in the department Lot-et-Garonne.
Where to find the tax return of JOSYVAR ?
The tax return of JOSYVAR 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 JOSYVAR operate?
JOSYVAR operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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