SIREN : 379166598
J C F is a French company founded 35 years ago, specialized in the sector Supermarchés. Based in MARSEILLE (13005), this company of category ETI shows in 2023 a revenue of 14.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 14 285 594 € | 13 862 022 € | 15 368 878 € | 16 264 783 € | 12 235 383 € | 12 272 119 € | 11 940 651 € | 12 051 879 € | 11 468 485 € | 10 238 693 € |
| Net income | 505 385 € | 441 811 € | 318 917 € | 431 467 € | 364 727 € | 400 854 € | 296 136 € | 264 613 € | 374 961 € | 33 411 € |
| EBITDA | 739 109 € | 683 737 € | 834 424 € | 1 008 951 € | 686 879 € | 618 185 € | 555 187 € | 593 636 € | 648 194 € | 175 991 € |
| Net margin | 3.5% | 3.2% | 2.1% | 2.7% | 3.0% | 3.3% | 2.5% | 2.2% | 3.3% | 0.3% |
In 2023, J C F achieves revenue of 14.3 M€. Revenue is growing positively over 10 years (CAGR: +3.8%). Vs 2022: +3%. After deducting consumption (9.9 M€), gross margin stands at 4.4 M€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 739 k€, representing 5.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 505 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.
14 285 594 €
4 399 078 €
739 109 €
603 075 €
505 385 €
5.2%
The debt ratio (= Financial debt / Equity x 100) stands at 20%. 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 62%. 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 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
19.767%
62.294%
4.532%
1.251
17.7%
In 2023, the debt ratio of J C F (19.77) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of J C F (62.3%) 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 2023, the repayment capacity of J C F (1.25) 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 349.72. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.
349.718
1.871
In 2023, the liquidity ratio of J C F (349.72) 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 2023, the interest coverage of J C F (1.9x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 97 days of revenue, i.e. 3.9 M€ to permanently finance. Notable WCR improvement over the period (-44%), freeing up cash.
3 865 967 €
2 j
32 j
12 j
97 j
Based on 357 transactions of similar company sales in 2023, the value of J C F is estimated at 4 267 331 € (range 2 430 949€ - 7 974 911€). With an EBITDA of 739 109€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.33x (conservative valuation). 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 357 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 J C F with other companies in the same sector:
The revenue of J C F in 2023 is 14.3 M€.
Yes, J C F generated a net profit of 505 k€ in 2023.
The headquarters of J C F is located in MARSEILLE (13005), in the department Bouches-du-Rhone.
The tax return of J C F 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).
J C F operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.