CMJ : revenue, balance sheet and financial ratios

CMJ is a French company founded 40 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in SAINT-GEORGES-D'ORQUES (34680), this company of category PME shows in 2023 a revenue of 7.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - CMJ (SIREN 334314432)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 7 916 453 € 7 314 903 € 6 773 345 € 6 014 588 € 6 036 909 € 5 235 624 € 4 490 247 € 3 846 434 €
Net income 1 118 043 € 871 260 € 690 871 € 767 243 € 563 966 € 624 435 € 329 263 € 270 477 € 108 651 €
EBITDA N/C 1 221 599 € 965 687 € 1 157 152 € 935 914 € 1 045 736 € 554 468 € 465 663 € 237 100 €
Net margin N/C 11.0% 9.4% 11.3% 9.4% 10.3% 6.3% 6.0% 2.8%

Revenue and income statement

In 2024, CMJ generates positive net income of 1.1 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 109 k€ -> 1.1 M€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 118 043 €

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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 6%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.254%

Financial autonomy (2024) ?
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

73.409%

Asset age ratio (2024) ?
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

22.2%

Solvency indicators evolution
CMJ

Sector positioning

Debt ratio
6.25 2024
2022
2023
2024
Q1: 0.0
Med: 31.42
Q3: 102.95
Good

In 2024, the debt ratio of CMJ (6.25) 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
73.41% 2024
2022
2023
2024
Q1: 9.55%
Med: 32.31%
Q3: 55.95%
Excellent

In 2024, the financial autonomy of CMJ (73.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.16 years 2023
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 2.96 years
Average

In 2023, the repayment capacity of CMJ (0.16) 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 355.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

355.113

Liquidity indicators evolution
CMJ

Sector positioning

Liquidity ratio
355.11 2024
2022
2023
2024
Q1: 102.33
Med: 151.65
Q3: 234.58
Excellent

In 2024, the liquidity ratio of CMJ (355.11) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.61x 2023
2022
2023
Q1: -0.03x
Med: 1.14x
Q3: 7.21x
Average -14 pts over 2 years

In 2023, the interest coverage of CMJ (0.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
CMJ

Positioning of CMJ in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Valuation estimate

Based on 203 transactions of similar company sales in 2024, the value of CMJ is estimated at 9 852 335 € (range 5 103 676€ - 18 479 233€). 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 2024
203 transactions
5103k€ 9852k€ 18479k€
9 852 335 € Range: 5 103 676€ - 18 479 233€
NAF 5 année 2024

Valuation method used

Net Income Multiple
1 118 043 € × 8.8x = 9 852 335 €
Range: 5 103 677€ - 18 479 234€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 203 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 (Fabrication industrielle de pain et de pâtisserie fraîche)

Compare CMJ with other companies in the same sector:

Frequently asked questions about CMJ

What is the revenue of CMJ ?

The revenue of CMJ in 2023 is 7.9 M€.

Is CMJ profitable?

Yes, CMJ generated a net profit of 1.1 M€ in 2024.

Where is the headquarters of CMJ ?

The headquarters of CMJ is located in SAINT-GEORGES-D'ORQUES (34680), in the department Herault.

Where to find the tax return of CMJ ?

The tax return of CMJ 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 CMJ operate?

CMJ operates in the sector Fabrication industrielle de pain et de pâtisserie fraîche (NAF code 10.71A). See the 'Sector positioning' section above to compare the company with its competitors.