Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2000-12-08 (25 years)Status: ActiveBusiness sector: Travaux de revêtement des sols et des mursLocation: TINQUEUX (51430), Marne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
J2L : revenue, balance sheet and financial ratios
J2L is a French company
founded 25 years ago,
specialized in the sector Travaux de revêtement des sols et des murs.
Based in TINQUEUX (51430),
this company of category PME
shows in 2022 a revenue of 873 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, J2L records a net loss of 407 €. This deficit will reduce equity on the balance sheet.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-407 €
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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 306%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
305.982%
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
14.808%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
444.349
416.998
377.906
362.145
371.307
300.219
360.78
354.881
305.982
Financial autonomy
10.171
9.307
10.465
8.864
10.155
17.703
13.933
13.875
14.808
Repayment capacity
None
None
None
None
None
None
-12.668
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
-1.809%
None%
None%
Sector positioning
Debt ratio
305.982024
2022
2023
2024
Q1: 0.8
Med: 14.3
Q3: 45.5
Watch
In 2024, the debt ratio of J2L (305.98) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
14.81%2024
2022
2023
2024
Q1: 9.58%
Med: 34.95%
Q3: 54.01%
Average
In 2024, the financial autonomy of J2L (14.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
-12.67 years2022
2022
Q1: 0.0 years
Med: 0.13 years
Q3: 1.63 years
Excellent
In 2022, the repayment capacity of J2L (-12.67) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 105.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
105.343
Liquidity indicators evolution J2L
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
84.997
82.414
81.693
90.019
111.611
123.519
124.283
113.857
105.343
Interest coverage
None
None
None
None
None
None
-11.166
None
None
Sector positioning
Liquidity ratio
105.342024
2022
2023
2024
Q1: 144.87
Med: 201.93
Q3: 303.84
Watch-6 pts over 3 years
In 2024, the liquidity ratio of J2L (105.34) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
-11.17x2022
2022
Q1: 0.0x
Med: 0.13x
Q3: 2.21x
Average
In 2022, the interest coverage of J2L (-11.2x) 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)
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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 J2L
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
350 855 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
102
0
0
Customer payment term (days)
183
461
249
550
509
446
53
0
0
Supplier payment term (days)
320
409
437
595
468
242
59
0
0
Positioning of J2L in its sector
Comparison with sector Travaux de revêtement des sols et des murs
Similar companies (Travaux de revêtement des sols et des murs)
Compare J2L with other companies in the same sector:
The headquarters of J2L is located in TINQUEUX (51430), in the department Marne.
Where to find the tax return of J2L ?
The tax return of J2L 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 J2L operate?
J2L operates in the sector Travaux de revêtement des sols et des murs (NAF code 43.33Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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