BIJOUTERIE SAINT JEAN SAS : revenue, balance sheet and financial ratios

BIJOUTERIE SAINT JEAN SAS is a French company founded 8 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in LYON (69005), this company of category PME shows in 2022 a revenue of 77 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - BIJOUTERIE SAINT JEAN SAS (SIREN 833645989)
Indicator 2022 2021 2018
Revenue 77 213 € 42 167 € 69 784 €
Net income 16 925 € 5 194 € 13 139 €
EBITDA 25 112 € 9 193 € 18 563 €
Net margin 21.9% 12.3% 18.8%

Revenue and income statement

In 2022, BIJOUTERIE SAINT JEAN SAS achieves revenue of 77 k€. Revenue is growing positively over 3 years (CAGR: +2.6%). Vs 2021, growth of +83% (42 k€ -> 77 k€). After deducting consumption (22 k€), gross margin stands at 55 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 32.5% of revenue. Positive scissor effect: EBITDA margin improves by +10.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 21.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

77 213 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

55 479 €

EBITDA (2022) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

25 112 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

20 569 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

16 925 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

32.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 112%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 29.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

112.117%

Financial autonomy (2022) ?
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

51.729%

Cash flow / Revenue (2022) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

28.958%

Repayment capacity (2022) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

2.327

Asset age ratio (2022) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

56.1%

Solvency indicators evolution
BIJOUTERIE SAINT JEAN SAS

Sector positioning

Debt ratio
112.12 2022
2018
2021
2022
Q1: 0.17
Med: 26.83
Q3: 100.19
Average

In 2022, the debt ratio of BIJOUTERIE SAINT JEAN SAS (112.12) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
51.73% 2022
2018
2021
2022
Q1: 9.09%
Med: 34.43%
Q3: 58.7%
Good -7 pts over 3 years

In 2022, the financial autonomy of BIJOUTERIE SAINT JEAN SAS (51.7%) 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
2.33 years 2022
2018
2021
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 2.29 years
Average

In 2022, the repayment capacity of BIJOUTERIE SAINT JEAN SAS (2.33) 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 14.57. 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 2.7x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

14.573

Interest coverage (2022) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

2.712

Liquidity indicators evolution
BIJOUTERIE SAINT JEAN SAS

Sector positioning

Liquidity ratio
14.57 2022
2018
2021
2022
Q1: 125.37
Med: 213.41
Q3: 374.77
Watch

In 2022, the liquidity ratio of BIJOUTERIE SAINT JEAN SAS (14.57) 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.

Interest coverage
2.71x 2022
2018
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.48x
Excellent

In 2022, the interest coverage of BIJOUTERIE SAINT JEAN SAS (2.7x) 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. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-218 days): operations structurally generate cash. Over 2018-2022, WCR increased by +25%, requiring additional financing.

Operating WCR (2022) ?
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

-46 736 €

Customer credit (2022) ?
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 (2022) ?
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 (2022) ?
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

18 j

WCR in days of revenue (2022) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-218 j

WCR and payment terms evolution
BIJOUTERIE SAINT JEAN SAS

Positioning of BIJOUTERIE SAINT JEAN SAS in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 109 transactions of similar company sales in 2022, the value of BIJOUTERIE SAINT JEAN SAS is estimated at 43 660 € (range 26 539€ - 90 097€). With an EBITDA of 25 112€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.48x (conservative valuation). 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 2022
109 transactions
26k€ 43k€ 90k€
43 660 € Range: 26 539€ - 90 097€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
25 112 € × 1.8x
Estimation 46 073 €
30 449€ - 98 426€
Revenue Multiple 30%
77 213 € × 0.48x
Estimation 37 274 €
22 950€ - 60 260€
Net Income Multiple 20%
16 925 € × 2.8x
Estimation 47 208 €
22 150€ - 114 030€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 (Autres commerces de détail spécialisés divers)

Compare BIJOUTERIE SAINT JEAN SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about BIJOUTERIE SAINT JEAN SAS

What is the revenue of BIJOUTERIE SAINT JEAN SAS ?

The revenue of BIJOUTERIE SAINT JEAN SAS in 2022 is 77 k€.

Is BIJOUTERIE SAINT JEAN SAS profitable?

Yes, BIJOUTERIE SAINT JEAN SAS generated a net profit of 17 k€ in 2022.

Where is the headquarters of BIJOUTERIE SAINT JEAN SAS ?

The headquarters of BIJOUTERIE SAINT JEAN SAS is located in LYON (69005), in the department Rhone.

Where to find the tax return of BIJOUTERIE SAINT JEAN SAS ?

The tax return of BIJOUTERIE SAINT JEAN SAS 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 BIJOUTERIE SAINT JEAN SAS operate?

BIJOUTERIE SAINT JEAN SAS operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.