JACOBER : revenue, balance sheet and financial ratios

JACOBER is a French company founded 18 years ago, specialized in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé. Based in LYON (69002), this company of category ETI shows in 2024 a revenue of 21.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, JACOBER combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - JACOBER (SIREN 503861692)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 21 425 816 € 20 843 836 € 13 581 483 € 9 771 539 € 8 395 695 € 7 862 566 € 9 729 959 € 10 126 357 € 8 004 861 €
Net income 2 720 982 € 2 729 811 € 1 253 331 € 1 030 187 € 1 244 192 € 973 623 € 715 165 € 606 863 € 349 173 €
EBITDA 4 343 302 € 4 387 967 € 2 034 144 € 1 598 821 € 1 719 089 € 1 481 286 € 1 064 675 € 947 621 € 672 156 €
Net margin 12.7% 13.1% 9.2% 10.5% 14.8% 12.4% 7.4% 6.0% 4.4%

Revenue and income statement

In 2024, JACOBER achieves revenue of 21.4 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +26.4%. Vs 2023: +3%. After deducting consumption (13.9 M€), gross margin stands at 7.6 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.3 M€, representing 20.3% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 7.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.7 M€, i.e. 12.7% 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

21 425 816 €

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

7 552 027 €

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

4 343 302 €

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

3 480 349 €

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

2 720 982 €

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

20.3%

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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 161%. This ratio is less favorable than the sector median (14.9%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 31%. This ratio is slightly less favorable than the sector median (47.2%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.6 years). Cash flow represents 16.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 6.7%).

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

161.47%

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

30.61%

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

16.71%

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

2.54

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

65.2%

Solvency indicators evolution
JACOBER

Sector positioning

Debt ratio
161.47% 2024
Q1: 3.43%
Med: 14.91%
Q3: 59.49%
Watch

In 2024, the debt ratio of JACOBER (161.5%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
30.61% 2024
Q1: 16.92%
Med: 47.19%
Q3: 70.64%
Average +17 pts over 3 years

In 2024, the financial autonomy of JACOBER (30.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.54 years 2024
Q1: 0.0 years
Med: 0.56 years
Q3: 2.5 years
Average

In 2024, the repayment capacity of JACOBER (2.54) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.51. This ratio is slightly less favorable than the sector median (2.8). The interest coverage ratio (= EBIT / Interest expenses) is 2.7x. This ratio is more favorable than the sector median (0.6x).

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

2.51

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

2.68

Liquidity indicators evolution
JACOBER

Sector positioning

Liquidity ratio
2.51 2024
Q1: 1.5
Med: 2.81
Q3: 4.91
Average +26 pts over 3 years

In 2024, the liquidity ratio of JACOBER (2.51) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
2.68x 2024
Q1: 0.0x
Med: 0.64x
Q3: 6.56x
Good -7 pts over 3 years

In 2024, the interest coverage of JACOBER (2.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Inventory turnover is 44 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 93 days of revenue, i.e. 5.6 M€ to permanently finance. Between 2021 and 2024, WCR worsened by 31 days of revenue, signaling an increased financing need.

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

5 555 714 €

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

2 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

57 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

44 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

93 j

WCR and payment terms evolution
JACOBER

Positioning of JACOBER in its sector

Comparison with sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 6 460 512€ to 17 078 246€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
6460k€ 14746k€ 17078k€
14 746 534 € Range: 6 460 512€ - 17 078 246€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 24 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 (Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé)

Compare JACOBER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Top companies in Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé:

Top companies in Rhone

Largest companies by revenue in the department Rhone:

Voir le classement complet du département Rhone

Frequently asked questions about JACOBER

What is the revenue of JACOBER ?

The revenue of JACOBER in 2024 is 21.4 M€.

Is JACOBER profitable?

Yes, JACOBER generated a net profit of 2.7 M€ in 2024.

Where is the headquarters of JACOBER ?

The headquarters of JACOBER is located in LYON (69002), in the department Rhone.

Where to find the tax return of JACOBER ?

The tax return of JACOBER 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 JACOBER operate?

JACOBER operates in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé (NAF code 47.77Z). See the 'Sector positioning' section above to compare the company with its competitors.