SIREN : 801146119
J3C is a French company founded 12 years ago, specialized in the sector Commerces de détail d'optique. Based in LEMBEYE (64350), this company of category PME shows in 2017 a revenue of 105 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
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 104 897 € | 115 411 € |
| Net income | 14 272 € | 3 649 € |
| EBITDA | 19 031 € | 8 556 € |
| Net margin | 13.6% | 3.2% |
In 2017, J3C achieves revenue of 105 k€. Slight decline of -9% vs 2016. After deducting consumption (33 k€), gross margin stands at 72 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 18.1% of revenue. Positive scissor effect: EBITDA margin improves by +10.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 13.6% of revenue. This profit can be retained or distributed to shareholders.
104 897 €
72 042 €
19 031 €
14 613 €
14 272 €
18.1%
The debt ratio (= Financial debt / Equity x 100) stands at 29%. 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 65%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
29.287%
64.6%
17.816%
0.777
49.8%
In 2017, the debt ratio of J3C (29.29) 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 2017, the financial autonomy of J3C (64.6%) 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 2017, the repayment capacity of J3C (0.78) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 483.22. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.
483.224
1.792
In 2017, the liquidity ratio of J3C (483.22) 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.
In 2017, the interest coverage of J3C (1.8x) 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: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The gap of 56 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 105 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 186 days of revenue, i.e. 54 k€ to permanently finance.
54 290 €
85 j
29 j
105 j
186 j
Based on 144 transactions of similar company sales in 2017, the value of J3C is estimated at 75 172 € (range 41 011€ - 122 821€). With an EBITDA of 19 031€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.51x (in line with sector norms). 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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 144 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 J3C with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of J3C in 2017 is 105 k€.
Yes, J3C generated a net profit of 14 k€ in 2017.
The headquarters of J3C is located in LEMBEYE (64350), in the department Pyrenees-Atlantiques.
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).
J3C operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.