Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2010-12-22 (15 years)Status: ActiveBusiness sector: Activités des sièges sociauxLocation: LYON (69007), Rhone
J2C : revenue, balance sheet and financial ratios
J2C is a French company
founded 15 years ago,
specialized in the sector Activités des sièges sociaux.
Based in LYON (69007),
this company of category PME
shows in 2019 a revenue of 47 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2022, J2C generates positive net income of 736 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 11 k€ -> 736 k€.
EBITDA (2022)
?
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
-130 354 €
EBIT (2022)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-161 925 €
Net income (2022)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
736 099 €
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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 1%. 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 94%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.
Debt ratio (2022)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.818%
Financial autonomy (2022)
?
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
94.179%
Repayment capacity (2022)
?
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
0.007
Solvency indicators evolution J2C
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
Debt ratio
1702.573
2673.251
889.735
-270.856
-130.784
-1494.291
0.818
Financial autonomy
4.851
3.126
8.514
-37.856
-63.751
-5.625
94.179
Repayment capacity
43.757
-70.208
14.271
-1.848
-4.469
9.964
0.007
Cash flow / Revenue
16.358%
-13.911%
70.789%
-357.555%
None%
None%
None%
Sector positioning
Debt ratio
0.822022
2020
2021
2022
Q1: 0.51
Med: 24.24
Q3: 115.68
Good
In 2022, the debt ratio of J2C (0.82) 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
94.18%2022
2020
2021
2022
Q1: 18.08%
Med: 52.91%
Q3: 84.24%
Excellent+50 pts over 3 years
In 2022, the financial autonomy of J2C (94.2%) 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.
Repayment capacity
0.01 years2022
2020
2021
2022
Q1: 0.0 years
Med: 0.34 years
Q3: 4.08 years
Good
In 2022, the repayment capacity of J2C (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 1329.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2022)
?
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
1329.178
Interest coverage (2022)
?
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 J2C
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
Liquidity ratio
512.682
512.63
428.663
92.481
24.617
381.455
1329.178
Interest coverage
57.116
4.457
0.0
0.0
None
0.0
0.0
Sector positioning
Liquidity ratio
1329.182022
2020
2021
2022
Q1: 101.24
Med: 346.19
Q3: 1582.34
Good+45 pts over 3 years
In 2022, the liquidity ratio of J2C (1329.18) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
0.0x2022
2021
2022
Q1: -30.73x
Med: 0.0x
Q3: 2.5x
Good
In 2022, the interest coverage of J2C (0.0x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2022)
?
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 (2022)
?
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 (2022)
?
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 (2022)
?
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 J2C
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
Operating WCR
314 913 €
374 334 €
348 334 €
14 507 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
1327
1952
2469
360
0
0
0
Supplier payment term (days)
373
-5830
2826
1384
0
283
0
Positioning of J2C in its sector
Comparison with sector Activités des sièges sociaux
Valuation estimate
Based on 107 transactions of similar company sales
in 2022,
the value of J2C is estimated at
4 468 444 €
(range 2 878 232€ - 7 581 029€).
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 value2022
107 transactions
2878k€4468k€7581k€
4 468 444 €Range: 2 878 232€ - 7 581 029€
NAF 5 année 2022
Valuation method used
Net Income Multiple
736 099 €
×
6.1x
=4 468 444 €
Range: 2 878 233€ - 7 581 029€
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 107 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 (Activités des sièges sociaux)
Compare J2C with other companies in the same sector:
Yes, J2C generated a net profit of 736 k€ in 2022.
Where is the headquarters of J2C ?
The headquarters of J2C is located in LYON (69007), in the department Rhone.
Where to find the tax return of J2C ?
The tax return of J2C 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 J2C operate?
J2C operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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