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

J3C : revenue, balance sheet and financial ratios

J3C is a French company founded 13 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in AVIGNON (84000), this company of category PME shows in 2019 a net income positive of 33 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - J3C (SIREN 790341002)
Indicator 2019
Revenue N/C
Net income 32 633 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2019, J3C generates positive net income of 33 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

32 633 €

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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 178%. 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 31%. The balance between equity and debt is satisfactory.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

177.693%

Financial autonomy (2019) ?
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

31.44%

Asset age ratio (2019) ?
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

93.0%

Solvency indicators evolution
J3C

Sector positioning

Debt ratio
177.69 2019
2019
Q1: 0.0
Med: 17.27
Q3: 93.89
Average

In 2019, the debt ratio of J3C (177.69) 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
31.44% 2019
2019
Q1: 6.01%
Med: 31.08%
Q3: 59.71%
Good

In 2019, the financial autonomy of J3C (31.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 506.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

506.95

Liquidity indicators evolution
J3C

Sector positioning

Liquidity ratio
506.95 2019
2019
Q1: 100.88
Med: 177.28
Q3: 330.46
Excellent

In 2019, the liquidity ratio of J3C (506.95) 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.

Positioning of J3C in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 128 transactions of similar company sales in 2019, the value of J3C is estimated at 176 566 € (range 81 469€ - 363 758€). 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 2019
128 transactions
81k€ 176k€ 363k€
176 566 € Range: 81 469€ - 363 758€
NAF 5 année 2019

Valuation method used

Net Income Multiple
32 633 € × 5.4x = 176 567 €
Range: 81 470€ - 363 758€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 128 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 (Autres commerces de détail spécialisés divers)

Compare J3C with other companies in the same sector:

Frequently asked questions about J3C

What is the revenue of J3C ?

The revenue of J3C is not publicly disclosed (confidential accounts filed with INPI).

Is J3C profitable?

Yes, J3C generated a net profit of 33 k€ in 2019.

Where is the headquarters of J3C ?

The headquarters of J3C is located in AVIGNON (84000), in the department Vaucluse.

Where to find the tax return of J3C ?

The tax return of J3C 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 J3C operate?

J3C operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.