SIREN : 440816692
FJSM is a French company founded 24 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-GEORGES-LES-BAILLARGEAUX (86130), this company of category PME shows in 2024 a revenue of 1.0 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 | 2022 | 2021 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 1 013 089 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net income | 93 064 € | -2 468 € | 119 677 € | -190 785 € | -320 857 € | 59 325 € | 60 967 € |
| EBITDA | 126 213 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net margin | 9.2% | N/C | N/C | N/C | N/C | N/C | N/C |
In 2024, FJSM achieves revenue of 1.0 M€. After deducting consumption (317 k€), gross margin stands at 696 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 126 k€, representing 12.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 93 k€, i.e. 9.2% of revenue. This profit can be retained or distributed to shareholders.
1 013 089 €
696 166 €
126 213 €
84 729 €
93 064 €
12.4%
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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
18.485%
71.774%
13.243%
1.072
20.8%
In 2024, the debt ratio of FJSM (18.48) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of FJSM (71.8%) 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.
In 2024, the repayment capacity of FJSM (1.07) 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 331.25. 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 3.1x. Financial charges are adequately covered by operations.
331.247
3.065
In 2024, the liquidity ratio of FJSM (331.25) 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.
In 2024, the interest coverage of FJSM (3.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 54 days of revenue, i.e. 153 k€ to permanently finance.
153 189 €
0 j
44 j
10 j
54 j
Based on 698 transactions of similar company sales in 2024, the value of FJSM is estimated at 643 261 € (range 333 011€ - 1 217 900€). With an EBITDA of 126 213€, 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 FJSM with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of FJSM in 2024 is 1.0 M€.
Yes, FJSM generated a net profit of 93 k€ in 2024.
The headquarters of FJSM is located in SAINT-GEORGES-LES-BAILLARGEAUX (86130), in the department Vienne.
The tax return of FJSM 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).
FJSM operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.