SIREN : 401336995
JAFFNA SARL is a French company founded 31 years ago, specialized in the sector Soins de beauté. Based in CRETEIL (94000), this company of category PME shows in 2023 a revenue of 542 k€. 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 | 2023 | 2022 | 2021 |
|---|---|---|---|
| Revenue | 541 939 € | 467 912 € | 436 083 € |
| Net income | 29 603 € | -85 608 € | 1 673 € |
| EBITDA | 25 752 € | -95 214 € | -48 418 € |
| Net margin | 5.5% | -18.3% | 0.4% |
In 2023, JAFFNA SARL achieves revenue of 542 k€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.5%. Vs 2022, growth of +16% (468 k€ -> 542 k€). After deducting consumption (27 k€), gross margin stands at 515 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 4.8% of revenue. Positive scissor effect: EBITDA margin improves by +25.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 5.5% of revenue. This profit can be retained or distributed to shareholders.
541 939 €
515 009 €
25 752 €
31 184 €
29 603 €
4.8%
The debt ratio (= Financial debt / Equity x 100) stands at -117%. 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 -26%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-116.827%
-26.295%
4.456%
3.637
7.5%
In 2023, the debt ratio of JAFFNA SARL (-116.83) 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 2023, the financial autonomy of JAFFNA SARL (-26.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of JAFFNA SARL (3.64) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 44.48. 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 6.5x. Operating income very largely covers interest expenses: high safety margin.
44.485
6.528
In 2023, the liquidity ratio of JAFFNA SARL (44.48) 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.
In 2023, the interest coverage of JAFFNA SARL (6.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. Favorable situation: supplier credit is longer than customer credit by 8 days. WCR is negative (-133 days): operations structurally generate cash. Notable WCR improvement over the period (-34%), freeing up cash.
-199 607 €
0 j
8 j
0 j
-133 j
Based on 84 transactions of similar company sales
in 2023,
the value of JAFFNA SARL is estimated at
182 247 €
(range 97 067€ - 285 729€).
With an EBITDA of 25 752€, the sector multiple of 5.2x is applied.
The price/revenue ratio is 0.53x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 84 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 JAFFNA SARL with other companies in the same sector:
The revenue of JAFFNA SARL in 2023 is 542 k€.
Yes, JAFFNA SARL generated a net profit of 30 k€ in 2023.
The headquarters of JAFFNA SARL is located in CRETEIL (94000), in the department Val-de-Marne.
The tax return of JAFFNA SARL 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).
JAFFNA SARL operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.