Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

J2M : revenue, balance sheet and financial ratios

J2M is a French company founded 11 years ago, specialized in the sector Activités des centres de culture physique. Based in SAUMUR (49400), this company of category PME shows in 2025 a net income positive of 36 k€. 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

Financial history - J2M (SIREN 812878270)
Indicator 2025 2024 2023 2022 2020 2019 2018
Revenue N/C N/C N/C N/C N/C N/C N/C
Net income 36 413 € 100 983 € 130 846 € 414 € -100 279 € 18 544 € 79 783 €
EBITDA N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, J2M generates positive net income of 36 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2025: 80 k€ -> 36 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 413 €

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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 145%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

144.643%

Financial autonomy (2025) ?
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

26.864%

Asset age ratio (2025) ?
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

52.7%

Solvency indicators evolution
J2M

Sector positioning

Debt ratio
144.64 2025
2023
2024
2025
Q1: 2.29
Med: 31.88
Q3: 142.06
Average

In 2025, the debt ratio of J2M (144.64) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
26.86% 2025
2023
2024
2025
Q1: 2.52%
Med: 32.76%
Q3: 55.13%
Average +8 pts over 3 years

In 2025, the financial autonomy of J2M (26.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 65.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

65.518

Liquidity indicators evolution
J2M

Sector positioning

Liquidity ratio
65.52 2025
2023
2024
2025
Q1: 82.62
Med: 219.01
Q3: 374.19
Watch -10 pts over 3 years

In 2025, the liquidity ratio of J2M (65.52) 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.

Positioning of J2M in its sector

Comparison with sector Activités des centres de culture physique

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of J2M is estimated at 220 765 € (range 106 060€ - 487 773€). 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
57 tx
106k€ 220k€ 487k€
220 765 € Range: 106 060€ - 487 773€
NAF 5 all-time

Valuation method used

Net Income Multiple
36 413 € × 6.1x = 220 765 €
Range: 106 061€ - 487 774€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 57 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 centres de culture physique)

Compare J2M with other companies in the same sector:

Frequently asked questions about J2M

What is the revenue of J2M ?

The revenue of J2M is not publicly disclosed (confidential accounts filed with INPI).

Is J2M profitable?

Yes, J2M generated a net profit of 36 k€ in 2025.

Where is the headquarters of J2M ?

The headquarters of J2M is located in SAUMUR (49400), in the department Maine-et-Loire.

Where to find the tax return of J2M ?

The tax return of J2M 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 J2M operate?

J2M operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.