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.
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...
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
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
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 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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2020
2021
2022
2023
2024
Debt ratio
-1587.593
-1778.817
19897.229
901.312
41.122
0.001
0.0
Financial autonomy
-6.398
-4.572
0.413
7.697
54.556
79.049
83.169
Repayment capacity
-18.873
18.785
37.084
8.916
0.453
None
None
Cash flow / Revenue
-55.324%
14.925%
4.812%
11.234%
67.071%
None%
None%
Sector positioning
Debt ratio
0.02024
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 years2022
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2020
2021
2022
2023
2024
Liquidity ratio
124.946
41.02
44.03
56.962
47.559
55.927
91.318
Interest coverage
-11.402
19.797
-15.515
6.131
18.541
None
None
Sector positioning
Liquidity ratio
91.322024
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
18.54x2022
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2020
2021
2022
2023
2024
Operating WCR
-900 €
-32 658 €
-18 427 €
-20 066 €
-25 418 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
88
95
35
60
44
0
0
Supplier payment term (days)
54
6
129
43
32
0
0
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 value2024
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
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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:
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.
Item evolution
Rotate your phone to landscape mode to view the chart