J2M INVESTISSEMENT : revenue, balance sheet and financial ratios

J2M INVESTISSEMENT is a French company founded 42 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in TOULON (83000), this company of category PME shows in 2024 a revenue of 32 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - J2M INVESTISSEMENT (SIREN 329679989)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 31 700 € 41 700 € 103 600 € 98 100 € 100 800 € 96 500 € 154 280 € 185 700 € 192 000 €
Net income 442 769 € 281 260 € 153 092 € -23 202 € 157 563 € 163 377 € 164 450 € 526 058 € 227 962 €
EBITDA -54 701 € -104 606 € -84 199 € -87 449 € -82 841 € -94 135 € -57 339 € -24 038 € 21 546 €
Net margin 1396.7% 674.5% 147.8% -23.7% 156.3% 169.3% 106.6% 283.3% 118.7%

Revenue and income statement

In 2024, J2M INVESTISSEMENT achieves revenue of 32 k€. Revenue is declining over the period 2016-2024 (CAGR: -20.2%). Significant drop of -24% vs 2023. After deducting consumption (0 €), gross margin stands at 32 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -55 k€, representing -172.6% of revenue. Positive scissor effect: EBITDA margin improves by +78.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 443 k€, i.e. 1396.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

31 700 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

31 700 €

EBITDA (2024) ?
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

-54 701 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-55 455 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

442 769 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-172.6%

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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 0%. 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 99%. 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. Cash flow represents 1523.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.285%

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

98.833%

Cash flow / Revenue (2024) ?
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

1523.562%

Repayment capacity (2024) ?
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

0.028

Asset age ratio (2024) ?
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

80.4%

Solvency indicators evolution
J2M INVESTISSEMENT

Sector positioning

Debt ratio
0.28 2024
2022
2023
2024
Q1: 5.46
Med: 23.99
Q3: 69.38
Excellent

In 2024, the debt ratio of J2M INVESTISSEMENT (0.28) 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
98.83% 2024
2022
2023
2024
Q1: 21.37%
Med: 45.55%
Q3: 63.3%
Excellent

In 2024, the financial autonomy of J2M INVESTISSEMENT (98.8%) 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
0.03 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Good -30 pts over 3 years

In 2024, the repayment capacity of J2M INVESTISSEMENT (0.03) 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 4310.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

4310.855

Interest coverage (2024) ?
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

-72.072

Liquidity indicators evolution
J2M INVESTISSEMENT

Sector positioning

Liquidity ratio
4310.85 2024
2022
2023
2024
Q1: 142.57
Med: 216.95
Q3: 327.2
Excellent

In 2024, the liquidity ratio of J2M INVESTISSEMENT (4310.85) 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.

Interest coverage
-72.07x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.72x
Watch

In 2024, the interest coverage of J2M INVESTISSEMENT (-72.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 579 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 185 days. The gap of 394 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 18738 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2016-2024, WCR increased by +185%, requiring additional financing.

Operating WCR (2024) ?
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

1 649 968 €

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

579 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

185 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 in days of revenue (2024) ?
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

18738 j

WCR and payment terms evolution
J2M INVESTISSEMENT

Positioning of J2M INVESTISSEMENT in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of J2M INVESTISSEMENT is estimated at 808 830 € (range 285 001€ - 1 845 421€). The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2024
147 transactions
285k€ 808k€ 1845k€
808 830 € Range: 285 001€ - 1 845 421€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
31 700 € × 0.35x
Estimation 11 005 €
7 294€ - 20 654€
Net Income Multiple 20%
442 769 € × 4.5x
Estimation 2 005 569 €
701 563€ - 4 582 574€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Entretien et réparation de véhicules automobiles légers)

Compare J2M INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about J2M INVESTISSEMENT

What is the revenue of J2M INVESTISSEMENT ?

The revenue of J2M INVESTISSEMENT in 2024 is 32 k€.

Is J2M INVESTISSEMENT profitable?

Yes, J2M INVESTISSEMENT generated a net profit of 443 k€ in 2024.

Where is the headquarters of J2M INVESTISSEMENT ?

The headquarters of J2M INVESTISSEMENT is located in TOULON (83000), in the department Var.

Where to find the tax return of J2M INVESTISSEMENT ?

The tax return of J2M INVESTISSEMENT 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 INVESTISSEMENT operate?

J2M INVESTISSEMENT operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.