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

JAD : revenue, balance sheet and financial ratios

JAD is a French company founded 12 years ago, specialized in the sector Commerce de détail de produits à base de tabac en magasin spécialisé. Based in SAINT-PAUL (97460), this company of category PME shows in 2024 a net income positive of 7 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-13

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, JAD posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - JAD (SIREN 798084463)
Indicator 2024 2023 2022 2021
Revenue N/C N/C N/C N/C
Net income 7 204 € 30 499 € 46 622 € 10 426 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2024, JAD generates positive net income of 7 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2024: 10 k€ -> 7 k€.

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

7 204 €

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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 237%. This ratio is less favorable than the sector median (48.2%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 6%. This ratio is less favorable than the sector median (34.3%) and warrants attention.

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

237.23%

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

5.5%

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

59.6%

Solvency indicators evolution
JAD

Sector positioning

Debt ratio
237.23% 2024
Q1: 19.6%
Med: 48.16%
Q3: 101.87%
Watch

In 2024, the debt ratio of JAD (237.2%) 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
5.5% 2024
Q1: 17.91%
Med: 34.31%
Q3: 53.9%
Watch

In 2024, the financial autonomy of JAD (5.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.05. This ratio is less favorable than the sector median (1.9) and warrants attention.

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

1.05

Liquidity indicators evolution
JAD

Sector positioning

Liquidity ratio
1.05 2024
Q1: 1.28
Med: 1.91
Q3: 3.02
Watch

In 2024, the liquidity ratio of JAD (1.05) 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.

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: 1098 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4066 days. Excellent situation: suppliers finance 2968 days of the operating cycle (retail model).

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

0 €

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

1098 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

4066 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

0 j

WCR and payment terms evolution
JAD

Positioning of JAD in its sector

Comparison with sector Commerce de détail de produits à base de tabac en magasin spécialisé

Valuation estimate

Based on 96 transactions of similar company sales (all years), the value of JAD is estimated at 55 543 € (range 32 392€ - 90 235€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
96 tx
32k€ 55k€ 90k€
55 543 € Range: 32 392€ - 90 235€
NAF 5 all-time

Valuation method used

Net Income Multiple
7 204 € × 7.7x = 55 544 €
Range: 32 392€ - 90 236€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 96 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 de produits à base de tabac en magasin spécialisé)

Compare JAD with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits à base de tabac en magasin spécialisé

Top companies in Commerce de détail de produits à base de tabac en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail de produits à base de tabac en magasin spécialisé:

Top companies in La Reunion

Largest companies by revenue in the department La Reunion:

Voir le classement complet du département La Reunion

Frequently asked questions about JAD

What is the revenue of JAD ?

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

Is JAD profitable?

Yes, JAD generated a net profit of 7 k€ in 2024.

Where is the headquarters of JAD ?

The headquarters of JAD is located in SAINT-PAUL (97460), in the department La Reunion.

Where to find the tax return of JAD ?

The tax return of JAD 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 JAD operate?

JAD operates in the sector Commerce de détail de produits à base de tabac en magasin spécialisé (NAF code 47.26Z). See the 'Sector positioning' section above to compare the company with its competitors.