SIREN : 902303536
J2S is a French company founded 4 years ago, specialized in the sector Supermarchés. Based in QUINCY-SOUS-SENART (91480), this company of category PME shows in 2024 a revenue of 2.0 M€. 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
| Indicator | 2024 | 2023 | 2022 |
|---|---|---|---|
| Revenue | 2 038 910 € | 1 885 041 € | 1 674 984 € |
| Net income | 67 073 € | 45 334 € | 25 931 € |
| EBITDA | 127 221 € | 76 338 € | 67 933 € |
| Net margin | 3.3% | 2.4% | 1.5% |
In 2024, J2S achieves revenue of 2.0 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.3%. Vs 2023: +8%. After deducting consumption (1.5 M€), gross margin stands at 501 k€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 127 k€, representing 6.2% of revenue. Positive scissor effect: EBITDA margin improves by +2.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 67 k€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.
2 038 910 €
500 746 €
127 221 €
101 989 €
67 073 €
6.2%
The debt ratio (= Financial debt / Equity x 100) stands at 86%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 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.
86.48%
32.35%
4.54%
1.171
61.3%
In 2024, the debt ratio of J2S (86.48) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of J2S (32.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of J2S (1.17) 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 62.58. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.
62.579
1.591
In 2024, the liquidity ratio of J2S (62.58) 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.
In 2024, the interest coverage of J2S (1.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 12 days of revenue, i.e. 66 k€ to permanently finance. Notable WCR improvement over the period (-52%), freeing up cash.
65 836 €
0 j
26 j
9 j
12 j
Based on 551 transactions of similar company sales in 2024, the value of J2S is estimated at 519 529 € (range 216 531€ - 1 075 355€). With an EBITDA of 127 221€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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 551 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 J2S with other companies in the same sector:
The revenue of J2S in 2024 is 2.0 M€.
Yes, J2S generated a net profit of 67 k€ in 2024.
The headquarters of J2S is located in QUINCY-SOUS-SENART (91480), in the department Essonne.
The tax return of J2S 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).
J2S operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.