SIREN : 334120730
JACY is a French company founded 40 years ago, specialized in the sector Hypermarchés. Based in BRESSON (38320), this company of category PME shows in 2024 a revenue of 55.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 55 678 143 € | 54 681 118 € | 50 989 348 € | 49 404 845 € | 47 197 166 € | 43 621 797 € | 37 751 678 € | 37 033 573 € | 36 880 893 € |
| Net income | 2 169 532 € | 2 091 685 € | 1 562 404 € | 1 658 349 € | 1 133 119 € | 376 884 € | 379 115 € | 832 255 € | 783 473 € |
| EBITDA | 3 354 113 € | 3 364 944 € | 2 908 947 € | 3 108 881 € | 2 508 029 € | 1 314 492 € | 630 885 € | 995 850 € | 1 048 084 € |
| Net margin | 3.9% | 3.8% | 3.1% | 3.4% | 2.4% | 0.9% | 1.0% | 2.2% | 2.1% |
In 2024, JACY achieves revenue of 55.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.3%. Vs 2023: +2%. After deducting consumption (44.3 M€), gross margin stands at 11.4 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.4 M€, representing 6.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.2 M€, i.e. 3.9% of revenue. This profit can be retained or distributed to shareholders.
55 678 143 €
11 378 974 €
3 354 113 €
2 803 249 €
2 169 532 €
6.0%
The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 64%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
5.4%
64.318%
4.904%
0.162
22.0%
In 2024, the debt ratio of JACY (5.40) 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.
In 2024, the financial autonomy of JACY (64.3%) 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.
In 2024, the repayment capacity of JACY (0.16) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 256.84. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.
256.843
0.328
In 2024, the liquidity ratio of JACY (256.84) 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 2024, the interest coverage of JACY (0.3x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 13 days of revenue, i.e. 2.1 M€ to permanently finance. Notable WCR improvement over the period (-46%), freeing up cash.
2 060 648 €
1 j
20 j
12 j
13 j
Based on 551 transactions of similar company sales in 2024, the value of JACY is estimated at 14 297 216 € (range 5 991 734€ - 29 650 432€). With an EBITDA of 3 354 113€, 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 JACY with other companies in the same sector:
The revenue of JACY in 2024 is 55.7 M€.
Yes, JACY generated a net profit of 2.2 M€ in 2024.
The headquarters of JACY is located in BRESSON (38320), in the department Isere.
The tax return of JACY 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).
JACY operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.