SIREN : 892754706
C J C is a French company founded 5 years ago, specialized in the sector Débits de boissons. Based in SAINT-LAURENT-DU-VAR (06700), this company of category PME shows in 2024 a revenue of 265 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 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Revenue | 264 629 € | 218 825 € | 221 553 € | 144 959 € |
| Net income | 18 377 € | 4 330 € | 9 539 € | 6 100 € |
| EBITDA | 31 051 € | 14 619 € | 16 929 € | 12 486 € |
| Net margin | 6.9% | 2.0% | 4.3% | 4.2% |
In 2024, C J C achieves revenue of 265 k€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +22.2%. Vs 2023, growth of +21% (219 k€ -> 265 k€). After deducting consumption (76 k€), gross margin stands at 189 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 11.7% of revenue. Positive scissor effect: EBITDA margin improves by +5.1 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 18 k€, i.e. 6.9% of revenue. This profit can be retained or distributed to shareholders.
264 629 €
188 924 €
31 051 €
24 945 €
18 377 €
11.7%
The debt ratio (= Financial debt / Equity x 100) stands at 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
75.464%
19.949%
10.025%
0.952
31.2%
In 2024, the debt ratio of C J C (75.46) 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 2024, the financial autonomy of C J C (19.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of C J C (0.95) 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 51.30. 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 7.6x. Operating income very largely covers interest expenses: high safety margin.
51.295
7.575
In 2024, the liquidity ratio of C J C (51.30) 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 2024, the interest coverage of C J C (7.6x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-93 days): operations structurally generate cash.
-68 618 €
14 j
26 j
3 j
-93 j
Based on 156 transactions of similar company sales in 2024, the value of C J C is estimated at 207 384 € (range 135 350€ - 317 845€). With an EBITDA of 31 051€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.84x (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 156 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 C J C with other companies in the same sector:
The revenue of C J C in 2024 is 265 k€.
Yes, C J C generated a net profit of 18 k€ in 2024.
The headquarters of C J C is located in SAINT-LAURENT-DU-VAR (06700), in the department Alpes-Maritimes.
The tax return of C J C 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).
C J C operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.