SIREN : 812826394
JAYAMA is a French company founded 10 years ago, specialized in the sector Débits de boissons. Based in PARIS (75007), this company of category PME shows in 2023 a revenue of 2.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 2 835 224 € | 1 111 795 € | 750 363 € | 1 101 008 € | 1 051 030 € | 907 316 € | 532 946 € |
| Net income | 413 436 € | 173 792 € | 49 888 € | 60 914 € | 56 877 € | 39 966 € | -57 699 € |
| EBITDA | 604 150 € | 282 243 € | 109 938 € | 160 390 € | 129 267 € | 108 486 € | 78 385 € |
| Net margin | 14.6% | 15.6% | 6.6% | 5.5% | 5.4% | 4.4% | -10.8% |
In 2023, JAYAMA achieves revenue of 2.8 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +27.0%. Vs 2021, growth of +155% (1.1 M€ -> 2.8 M€). After deducting consumption (1.1 M€), gross margin stands at 1.8 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 604 k€, representing 21.3% of revenue. Warning negative scissor effect: despite revenue change (+155%), EBITDA varies by +114%, reducing margin by 4.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 413 k€, i.e. 14.6% of revenue. This profit can be retained or distributed to shareholders.
2 835 224 €
1 779 760 €
604 150 €
541 600 €
413 436 €
21.3%
The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 55%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
16.71%
54.699%
16.658%
0.321
54.1%
In 2023, the debt ratio of JAYAMA (16.71) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of JAYAMA (54.7%) 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 2023, the repayment capacity of JAYAMA (0.32) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 92.09. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.
92.091
1.53
In 2023, the liquidity ratio of JAYAMA (92.09) 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.
In 2023, the interest coverage of JAYAMA (1.5x) 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) 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: 61 days. Excellent situation: suppliers finance 61 days of the operating cycle (retail model). Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 278 k€ to permanently finance. Over 2016-2023, WCR increased by +1927%, requiring additional financing.
277 540 €
0 j
61 j
19 j
35 j
Based on 123 transactions of similar company sales in 2023, the value of JAYAMA is estimated at 3 200 054 € (range 1 923 087€ - 5 165 809€). With an EBITDA of 604 150€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.97x (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.
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This estimate is based on the analysis of 123 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 JAYAMA with other companies in the same sector:
The revenue of JAYAMA in 2023 is 2.8 M€.
Yes, JAYAMA generated a net profit of 413 k€ in 2023.
The headquarters of JAYAMA is located in PARIS (75007), in the department Paris.
The tax return of JAYAMA 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).
JAYAMA operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.