Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2016-09-08 (9 years)Status: ActiveBusiness sector: Commerce de détail d'articles de sport en magasin spécialiséLocation: GAZERAN (78125), Yvelines
CJ'S : revenue, balance sheet and financial ratios
CJ'S is a French company
founded 9 years ago,
specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé.
Based in GAZERAN (78125),
this company of category PME
shows in 2023 a revenue of 2.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, CJ'S generates positive net income of 97 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 67 k€ -> 97 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
97 200 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
18.232%
Financial autonomy (2025)
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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
46.985%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
181.284
86.122
48.827
113.311
79.069
54.739
34.245
40.881
18.232
Financial autonomy
11.53
25.049
32.022
28.302
38.411
46.34
52.561
43.393
46.985
Repayment capacity
None
None
1.349
None
2.709
3.125
5.493
None
None
Cash flow / Revenue
None%
None%
4.045%
None%
5.52%
3.385%
1.54%
None%
None%
Sector positioning
Debt ratio
18.232025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Good-9 pts over 3 years
In 2025, the debt ratio of CJ'S (18.23) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
46.98%2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Good-12 pts over 3 years
In 2025, the financial autonomy of CJ'S (47.0%) 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
5.49 years2023
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Watch
In 2023, the repayment capacity of CJ'S (5.49) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 173.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
173.659
Liquidity indicators evolution CJ'S
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
112.883
140.135
146.222
220.294
280.139
309.195
288.661
200.298
173.659
Interest coverage
None
None
3.555
None
2.588
4.782
8.188
None
None
Sector positioning
Liquidity ratio
173.662025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Average-28 pts over 3 years
In 2025, the liquidity ratio of CJ'S (173.66) 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.
Interest coverage
8.19x2023
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Excellent
In 2023, the interest coverage of CJ'S (8.2x) 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.
Operating WCR (2025)
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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)
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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)
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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 CJ'S
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
270 216 €
0 €
463 177 €
670 105 €
628 491 €
0 €
0 €
Inventory turnover (days)
0
0
60
0
75
90
91
0
0
Customer payment term (days)
0
0
5
0
8
2
4
0
0
Supplier payment term (days)
0
0
45
0
33
20
40
0
0
Positioning of CJ'S in its sector
Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé
Valuation estimate
Based on 239 transactions of similar company sales
(all years),
the value of CJ'S is estimated at
444 375 €
(range 175 603€ - 803 215€).
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 value2025
239 transactions
175k€444k€803k€
444 375 €Range: 175 603€ - 803 215€
NAF 5 all-time
Valuation method used
Net Income Multiple
97 200 €
×
4.6x
=444 375 €
Range: 175 603€ - 803 215€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 239 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 détail d'articles de sport en magasin spécialisé)
Compare CJ'S with other companies in the same sector:
Yes, CJ'S generated a net profit of 97 k€ in 2025.
Where is the headquarters of CJ'S ?
The headquarters of CJ'S is located in GAZERAN (78125), in the department Yvelines.
Where to find the tax return of CJ'S ?
The tax return of CJ'S 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 CJ'S operate?
CJ'S operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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