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CJA SPORT : revenue, balance sheet and financial ratios

CJA SPORT is a French company founded 12 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in AIX EN PROVENCE (13080), this company of category PME shows in 2016 a revenue of 829 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 - CJA SPORT (SIREN 794684274)
Indicator 2025 2024 2022 2021 2020 2019 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 828 614 €
Net income 61 640 € 49 726 € 934 798 € 821 280 € 389 427 € 144 830 € 300 942 € 30 320 €
EBITDA N/C N/C N/C N/C N/C N/C N/C -17 407 €
Net margin N/C N/C N/C N/C N/C N/C N/C 3.7%

Revenue and income statement

In 2025, CJA SPORT generates positive net income of 62 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 30 k€ -> 62 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

61 640 €

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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 10%. 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 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.957%

Financial autonomy (2025) ?
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

57.318%

Asset age ratio (2025) ?
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

5.2%

Solvency indicators evolution
CJA SPORT

Sector positioning

Debt ratio
9.96 2025
2022
2024
2025
Q1: 0.05
Med: 9.73
Q3: 41.76
Average +21 pts over 3 years

In 2025, the debt ratio of CJA SPORT (9.96) 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
57.32% 2025
2022
2024
2025
Q1: 10.16%
Med: 37.48%
Q3: 63.03%
Good -6 pts over 3 years

In 2025, the financial autonomy of CJA SPORT (57.3%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 269.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

269.826

Liquidity indicators evolution
CJA SPORT

Sector positioning

Liquidity ratio
269.83 2025
2022
2024
2025
Q1: 128.79
Med: 214.38
Q3: 394.35
Good

In 2025, the liquidity ratio of CJA SPORT (269.83) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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 (2025) ?
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 (2025) ?
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

0 j

WCR and payment terms evolution
CJA SPORT

Positioning of CJA SPORT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of CJA SPORT is estimated at 141 136 € (range 37 499€ - 250 365€). 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 2025
124 transactions
37k€ 141k€ 250k€
141 136 € Range: 37 499€ - 250 365€
NAF 5 all-time

Valuation method used

Net Income Multiple
61 640 € × 2.3x = 141 137 €
Range: 37 500€ - 250 366€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 (Commerce de gros (commerce interentreprises) d'habillement et de chaussures)

Compare CJA SPORT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about CJA SPORT

What is the revenue of CJA SPORT ?

The revenue of CJA SPORT in 2016 is 829 k€.

Is CJA SPORT profitable?

Yes, CJA SPORT generated a net profit of 62 k€ in 2025.

Where is the headquarters of CJA SPORT ?

The headquarters of CJA SPORT is located in AIX EN PROVENCE (13080), in the department Bouches-du-Rhone.

Where to find the tax return of CJA SPORT ?

The tax return of CJA SPORT 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 CJA SPORT operate?

CJA SPORT operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.