Le dernier exercice comptable publié pour cette entreprise remonte à 2019. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

J 2 A'S : revenue, balance sheet and financial ratios

J 2 A'S is a French company founded 21 years ago, specialized in the sector Fabrication de matériels optique et photographique. Based in BASSE-TERRE (97100), this company of category PME shows in 2019 a revenue of 956 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-07-11

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, J 2 A'S posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - J 2 A'S (SIREN 482010485)
Indicator 2025 2024 2023 2022 2019 2018 2017 2016 2015
Revenue N/C N/C N/C N/C 955 701 € 974 327 € 872 276 € 958 494 € 1 098 975 €
Net income 9 811 € 61 541 € 77 387 € -47 191 € 6 428 € 106 040 € 120 305 € 77 544 € 90 387 €
EBITDA N/C N/C N/C N/C 89 831 € 228 156 € 194 246 € 201 720 € 133 270 €
Net margin N/C N/C N/C N/C 0.7% 10.9% 13.8% 8.1% 8.2%

Revenue and income statement

In 2025, J 2 A'S generates positive net income of 10 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2025: 90 k€ -> 10 k€.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

955 701 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

464 389 €

EBITDA (2019) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

89 831 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

7 810 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 428 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.4%

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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 3%. Compared with its sector, this ratio places the company among the best positioned (sector median: 23.6%). Financial autonomy (= Equity / Total assets x 100) reaches 82%. Compared with its sector, this ratio places the company among the best positioned (sector median: 50.7%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.46%

Financial autonomy (2019) ?
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

81.99%

Cash flow / Revenue (2019) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

1.14%

Repayment capacity (2019) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

4.25

Asset age ratio (2019) ?
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

3.6%

Solvency indicators evolution
J 2 A'S

Sector positioning

Debt ratio
8.57% 2024
Q1: 9.73%
Med: 23.65%
Q3: 77.2%
Excellent

In 2024, the debt ratio of J 2 A'S (8.6%) 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.

Financial autonomy
84.15% 2024
Q1: 38.63%
Med: 50.68%
Q3: 67.0%
Excellent

In 2024, the financial autonomy of J 2 A'S (84.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.55. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.5).

Liquidity ratio (2019) ?
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

3.55

Interest coverage (2019) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
J 2 A'S

Sector positioning

Liquidity ratio
6.3 2024
Q1: 1.89
Med: 3.51
Q3: 4.34
Excellent

In 2024, the liquidity ratio of J 2 A'S (6.30) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 231 days of revenue, i.e. 0 € to permanently finance. Between 2016 and 2019, WCR worsened by 94 days of revenue, signaling an increased financing need.

Operating WCR (2019) ?
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

613 608 €

Customer credit (2019) ?
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

68 j

Supplier credit (2019) ?
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

53 j

Inventory turnover (2019) ?
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

74 j

WCR in days of revenue (2019) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

231 j

WCR and payment terms evolution
J 2 A'S

Positioning of J 2 A'S in its sector

Comparison with sector Fabrication de matériels optique et photographique

Valuation estimate

Based on 93 transactions of similar company sales (all years), the value of J 2 A'S is estimated at 12 330 € (range 3 014€ - 40 992€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
93 tx
3k€ 12k€ 40k€
12 330 € Range: 3 014€ - 40 992€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
9 811 € × 1.3x = 12 331 €
Range: 3 014€ - 40 993€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 93 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 de matériels optique et photographique)

Compare J 2 A'S with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de matériels optique et photographique

Top companies in Fabrication de matériels optique et photographique

Largest companies by revenue in the sector Fabrication de matériels optique et photographique:

Top companies in Guadeloupe

Largest companies by revenue in the department Guadeloupe:

Voir le classement complet du département Guadeloupe

Frequently asked questions about J 2 A'S

What is the revenue of J 2 A'S ?

The revenue of J 2 A'S in 2019 is 956 k€.

Is J 2 A'S profitable?

Yes, J 2 A'S generated a net profit of 10 k€ in 2025.

Where is the headquarters of J 2 A'S ?

The headquarters of J 2 A'S is located in BASSE-TERRE (97100), in the department Guadeloupe.

Where to find the tax return of J 2 A'S ?

The tax return of J 2 A'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 J 2 A'S operate?

J 2 A'S operates in the sector Fabrication de matériels optique et photographique (NAF code 26.70Z). See the 'Sector positioning' section above to compare the company with its competitors.