SIREN : 451504658
CJM is a French company founded 22 years ago, specialized in the sector Restauration de type rapide. Based in CHAMPIGNY-SUR-MARNE (94500), this company of category ETI shows in 2024 a revenue of 2.9 M€. 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 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 939 190 € | 3 037 192 € | 3 126 464 € | 3 037 383 € | 2 225 971 € | 2 495 795 € | 2 008 843 € | 1 659 436 € | 1 550 922 € |
| Net income | 120 464 € | 204 793 € | 259 468 € | 304 590 € | 201 427 € | 190 599 € | 140 025 € | 105 985 € | 22 260 € |
| EBITDA | 285 458 € | 438 467 € | 525 899 € | 577 435 € | 374 442 € | 419 849 € | 322 468 € | 276 191 € | 153 841 € |
| Net margin | 4.1% | 6.7% | 8.3% | 10.0% | 9.0% | 7.6% | 7.0% | 6.4% | 1.4% |
In 2024, CJM achieves revenue of 2.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.3%. Slight decline of -3% vs 2023. After deducting consumption (646 k€), gross margin stands at 2.3 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 285 k€, representing 9.7% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -35%, reducing margin by 4.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 120 k€, i.e. 4.1% of revenue. This profit can be retained or distributed to shareholders.
2 939 190 €
2 292 872 €
285 458 €
160 277 €
120 464 €
9.7%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 38%. The balance between equity and debt is satisfactory. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.0%
38.117%
5.007%
0.0
9.6%
In 2024, the debt ratio of CJM (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of CJM (38.1%) 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 2024, the repayment capacity of CJM (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 115.53. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
115.532
0.072
In 2024, the liquidity ratio of CJM (115.53) 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.
In 2024, the interest coverage of CJM (0.1x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 3 days of revenue, i.e. 24 k€ to permanently finance. Over 2016-2024, WCR increased by +664%, requiring additional financing.
23 690 €
4 j
31 j
2 j
3 j
Based on 698 transactions of similar company sales in 2024, the value of CJM is estimated at 1 440 425 € (range 755 032€ - 2 634 113€). With an EBITDA of 285 458€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 CJM with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of CJM in 2024 is 2.9 M€.
Yes, CJM generated a net profit of 120 k€ in 2024.
The headquarters of CJM is located in CHAMPIGNY-SUR-MARNE (94500), in the department Val-de-Marne.
The tax return of CJM 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).
CJM operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.