SIREN : 834791436
ACMJ is a French company founded 8 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de boissons. Based in PONTAULT-COMBAULT (77340), this company of category PME shows in 2020 a revenue of 39 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-08
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Point(s) de vigilance : liquidité à court terme tendue.
In summary, ACMJ combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor. Point of attention: short-term liquidity is tight.
| Indicator | 2020 | 2019 |
|---|---|---|
| Revenue | 39 067 € | 26 290 € |
| Net income | 112 € | 199 € |
| EBITDA | 2 008 € | 1 936 € |
| Net margin | 0.3% | 0.8% |
In 2020, ACMJ achieves revenue of 39 k€. Vs 2019, growth of +49% (26 k€ -> 39 k€). After deducting consumption (7 k€), gross margin stands at 32 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 5.1% of revenue. Warning negative scissor effect: despite revenue change (+49%), EBITDA varies by +4%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. This ratio is more favorable than the sector median (3.5%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 112 €, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.
39 067 €
32 312 €
2 008 €
437 €
112 €
5.1%
The debt ratio (= Financial debt / Equity x 100) stands at 3053%. This ratio is less favorable than the sector median (54.0%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 82%. Compared with its sector, this ratio places the company among the best positioned (sector median: 32.9%). Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (3.0%).
3053.04%
82.19%
4.33%
0.0
62.1%
In 2020, the debt ratio of ACMJ (3053.0%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2020, the financial autonomy of ACMJ (82.2%) 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 2020, the repayment capacity of ACMJ (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 0.55. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 27.4x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.4x).
0.55
27.44
In 2020, the liquidity ratio of ACMJ (0.55) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2020, the interest coverage of ACMJ (27.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-53 days): operations structurally generate cash. Between 2019 and 2020, WCR worsened by 21 days of revenue, signaling an increased financing need.
-5 782 €
13 j
18 j
33 j
-53 j
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 305€ to 3 655€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 20 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 ACMJ with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de boissons
Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de boissons:
Largest companies by revenue in the department Seine-et-Marne:
The revenue of ACMJ in 2020 is 39 k€.
Yes, ACMJ generated a net profit of 112€ in 2020.
The headquarters of ACMJ is located in PONTAULT-COMBAULT (77340), in the department Seine-et-Marne.
The tax return of ACMJ 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).
ACMJ operates in the sector Commerce de gros (commerce interentreprises) de boissons (NAF code 46.34Z). See the 'Sector positioning' section above to compare the company with its competitors.