SIREN : 502517360
AJS is a French company founded 18 years ago, specialized in the sector Restauration traditionnelle. Based in NANCY (54000), this company of category PME shows in 2021 a revenue of 307 k€. 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 | 2021 |
|---|---|
| Revenue | 306 521 € |
| Net income | 16 319 € |
| EBITDA | 20 404 € |
| Net margin | 5.3% |
In 2021, AJS achieves revenue of 307 k€. After deducting consumption (112 k€), gross margin stands at 195 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 6.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 5.3% of revenue. This profit can be retained or distributed to shareholders.
306 521 €
194 981 €
20 404 €
16 983 €
16 319 €
5.5%
The debt ratio (= Financial debt / Equity x 100) stands at 123%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
123.254%
32.582%
4.874%
7.417
8.6%
In 2021, the debt ratio of AJS (123.25) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of AJS (32.6%) 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.
In 2021, the repayment capacity of AJS (7.42) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 131.09. 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 3.3x. Financial charges are adequately covered by operations.
131.087
3.264
In 2021, the liquidity ratio of AJS (131.09) 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.
In 2021, the interest coverage of AJS (3.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 51 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-41 days): operations structurally generate cash.
-35 041 €
0 j
51 j
6 j
-41 j
Based on 663 transactions of similar company sales in 2021, the value of AJS is estimated at 160 967 € (range 96 670€ - 284 114€). With an EBITDA of 20 404€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (in line with sector norms). 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.
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This estimate is based on the analysis of 663 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 AJS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of AJS in 2021 is 307 k€.
Yes, AJS generated a net profit of 16 k€ in 2021.
The headquarters of AJS is located in NANCY (54000), in the department Meurthe-et-Moselle.
The tax return of AJS 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).
AJS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.