JAMABEL : revenue, balance sheet and financial ratios

JAMABEL is a French company founded 29 years ago, specialized in the sector Supermarchés. Based in ARQUES (62510), this company of category PME shows in 2024 a revenue of 30.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - JAMABEL (SIREN 407704261)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 30 238 815 € 28 756 356 € 25 249 119 € 23 092 020 € 22 325 206 € 19 760 260 € 17 882 969 € 7 289 029 €
Net income 679 474 € 711 912 € 718 798 € 696 147 € 862 672 € 469 384 € 351 810 € 360 194 €
EBITDA 803 156 € 865 836 € 952 465 € 1 055 933 € 1 093 258 € 573 466 € 354 578 € -24 415 €
Net margin 2.2% 2.5% 2.8% 3.0% 3.9% 2.4% 2.0% 4.9%

Revenue and income statement

In 2024, JAMABEL achieves revenue of 30.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +19.5%. Vs 2023: +5%. After deducting consumption (25.3 M€), gross margin stands at 4.9 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 803 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 679 k€, i.e. 2.2% 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

30 238 815 €

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

4 914 312 €

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

803 156 €

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

738 205 €

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

679 474 €

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

2.7%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

35.675%

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

54.368%

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

2.462%

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

1.484

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

39.9%

Solvency indicators evolution
JAMABEL

Sector positioning

Debt ratio
35.67 2024
2022
2023
2024
Q1: 1.08
Med: 38.44
Q3: 110.68
Good

In 2024, the debt ratio of JAMABEL (35.67) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
54.37% 2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.09%
Excellent

In 2024, the financial autonomy of JAMABEL (54.4%) 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.

Repayment capacity
1.48 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.94 years
Q3: 3.03 years
Average

In 2024, the repayment capacity of JAMABEL (1.48) 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 188.70. 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 4.8x. Financial charges are adequately covered by operations.

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

188.7

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

4.78

Liquidity indicators evolution
JAMABEL

Sector positioning

Liquidity ratio
188.7 2024
2022
2023
2024
Q1: 106.0
Med: 141.72
Q3: 201.57
Good +9 pts over 3 years

In 2024, the liquidity ratio of JAMABEL (188.70) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
4.78x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.64x
Q3: 7.03x
Good +5 pts over 3 years

In 2024, the interest coverage of JAMABEL (4.8x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2024, WCR increased by +111%, requiring additional financing.

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

1 332 625 €

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

1 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

11 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

16 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

16 j

WCR and payment terms evolution
JAMABEL

Positioning of JAMABEL in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of JAMABEL is estimated at 4 776 038 € (range 2 152 858€ - 9 662 480€). With an EBITDA of 803 156€, 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.

Estimated enterprise value 2024
551 transactions
2152k€ 4776k€ 9662k€
4 776 038 € Range: 2 152 858€ - 9 662 480€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
803 156 € × 4.7x
Estimation 3 797 268 €
1 323 391€ - 8 088 177€
Revenue Multiple 30%
30 238 815 € × 0.23x
Estimation 6 952 411 €
3 780 089€ - 12 768 443€
Net Income Multiple 20%
679 474 € × 5.8x
Estimation 3 958 404 €
1 785 682€ - 8 939 297€

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Supermarchés)

Compare JAMABEL with other companies in the same sector:

Frequently asked questions about JAMABEL

What is the revenue of JAMABEL ?

The revenue of JAMABEL in 2024 is 30.2 M€.

Is JAMABEL profitable?

Yes, JAMABEL generated a net profit of 679 k€ in 2024.

Where is the headquarters of JAMABEL ?

The headquarters of JAMABEL is located in ARQUES (62510), in the department Pas-de-Calais.

Where to find the tax return of JAMABEL ?

The tax return of JAMABEL 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 JAMABEL operate?

JAMABEL operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.