2 JMS : revenue, balance sheet and financial ratios

2 JMS is a French company founded 10 years ago, specialized in the sector Activités des sièges sociaux. Based in RANS (39700), this company of category PME shows in 2022 a revenue of 150 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - 2 JMS (SIREN 819870254)
Indicator 2024 2023 2022 2021 2020 2017 2016
Revenue N/C N/C 150 000 € 150 000 € 96 375 € 67 767 € 22 500 €
Net income 16 657 € 53 110 € 100 606 € 16 201 € -1 362 € 4 115 € -15 798 €
EBITDA N/C N/C 2 934 € 17 957 € -6 149 € 13 113 € -11 173 €
Net margin N/C N/C 67.1% 10.8% -1.4% 6.1% -70.2%

Revenue and income statement

In 2024, 2 JMS generates positive net income of 17 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

16 657 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 83%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.0%

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

83.169%

Solvency indicators evolution
2 JMS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.06
Med: 14.6
Q3: 89.53
Excellent -30 pts over 3 years

In 2024, the debt ratio of 2 JMS (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
83.17% 2024
2022
2023
2024
Q1: 11.56%
Med: 51.97%
Q3: 85.23%
Good +22 pts over 3 years

In 2024, the financial autonomy of 2 JMS (83.2%) 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
0.45 years 2022
2022
Q1: 0.0 years
Med: 0.34 years
Q3: 4.08 years
Average

In 2022, the repayment capacity of 2 JMS (0.45) 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 91.32. 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

91.318

Liquidity indicators evolution
2 JMS

Sector positioning

Liquidity ratio
91.32 2024
2022
2023
2024
Q1: 116.68
Med: 458.4
Q3: 2174.13
Average

In 2024, the liquidity ratio of 2 JMS (91.32) 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
18.54x 2022
2022
Q1: -30.73x
Med: 0.0x
Q3: 2.5x
Excellent

In 2022, the interest coverage of 2 JMS (18.5x) 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.

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 (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

0 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

0 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
2 JMS

Positioning of 2 JMS in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of 2 JMS is estimated at 158 373 € (range 54 379€ - 426 449€). 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 value 2024
103 transactions
54k€ 158k€ 426k€
158 373 € Range: 54 379€ - 426 449€
NAF 5 année 2024

Valuation method used

Net Income Multiple
16 657 € × 9.5x = 158 373 €
Range: 54 380€ - 426 450€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 sièges sociaux)

Compare 2 JMS with other companies in the same sector:

Frequently asked questions about 2 JMS

What is the revenue of 2 JMS ?

The revenue of 2 JMS in 2022 is 150 k€.

Is 2 JMS profitable?

Yes, 2 JMS generated a net profit of 17 k€ in 2024.

Where is the headquarters of 2 JMS ?

The headquarters of 2 JMS is located in RANS (39700), in the department Jura.

Where to find the tax return of 2 JMS ?

The tax return of 2 JMS 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 2 JMS operate?

2 JMS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.