SIREN : 807653068
A J V is a French company founded 11 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in CHERBOURG-EN-COTENTIN (50100), this company of category ETI shows in 2024 a revenue of 7.8 M€. 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
| Indicator | 2024 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 7 765 536 € | 7 234 456 € | 8 318 586 € | 7 728 032 € | 6 455 249 € | 6 446 037 € | 5 981 007 € | 5 438 881 € | 4 935 264 € |
| Net income | 797 617 € | 669 050 € | 764 908 € | 833 731 € | 575 990 € | 375 701 € | 345 982 € | 165 397 € | 171 044 € |
| EBITDA | 1 121 093 € | 899 619 € | 1 085 085 € | 1 181 642 € | 852 260 € | 658 928 € | 575 034 € | 325 867 € | 356 079 € |
| Net margin | 10.3% | 9.2% | 9.2% | 10.8% | 8.9% | 5.8% | 5.8% | 3.0% | 3.5% |
In 2024, A J V achieves revenue of 7.8 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Vs 2024: +7%. After deducting consumption (4.6 M€), gross margin stands at 3.2 M€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 14.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 798 k€, i.e. 10.3% of revenue. This profit can be retained or distributed to shareholders.
7 765 536 €
3 150 838 €
1 121 093 €
1 001 764 €
797 617 €
14.4%
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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 11.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
80.696%
11.732%
0.0
14.7%
In 2024, the debt ratio of A J V (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.
In 2024, the financial autonomy of A J V (80.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of A J V (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 487.13. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.
487.134
1.152
In 2024, the liquidity ratio of A J V (487.13) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of A J V (1.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 81 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 99 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2017-2024, WCR increased by +23%, requiring additional financing.
2 134 435 €
0 j
17 j
81 j
99 j
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 1 548 584€ to 9 893 465€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 25 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare A J V with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé
The revenue of A J V in 2024 is 7.8 M€.
Yes, A J V generated a net profit of 798 k€ in 2024.
The headquarters of A J V is located in CHERBOURG-EN-COTENTIN (50100), in the department Manche.
The tax return of A J V 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).
A J V operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.