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J&B FRANCOIS : revenue, balance sheet and financial ratios

J&B FRANCOIS is a French company founded 35 years ago, specialized in the sector Commerces de détail d'optique. Based in FONDETTES (37230), this company of category PME shows in 2016 a revenue of 1.8 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

Financial history - J&B FRANCOIS (SIREN 378606784)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C 1 791 548 €
Net income 1 217 596 € 325 658 € 340 075 € 472 707 € 66 600 € 133 220 € 209 021 € 193 843 € 162 337 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C 254 330 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C 9.1%

Revenue and income statement

In 2024, J&B FRANCOIS generates positive net income of 1.2 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 162 k€ -> 1.2 M€.

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

1 217 596 €

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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 64%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

64.331%

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

48.612%

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

59.3%

Solvency indicators evolution
J&B FRANCOIS

Sector positioning

Debt ratio
64.33 2024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Average +11 pts over 3 years

In 2024, the debt ratio of J&B FRANCOIS (64.33) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
48.61% 2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average

In 2024, the financial autonomy of J&B FRANCOIS (48.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 250.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

250.354

Liquidity indicators evolution
J&B FRANCOIS

Sector positioning

Liquidity ratio
250.35 2024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Good +25 pts over 3 years

In 2024, the liquidity ratio of J&B FRANCOIS (250.35) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 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

0 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
J&B FRANCOIS

Positioning of J&B FRANCOIS in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of J&B FRANCOIS is estimated at 2 966 722 € (range 1 397 614€ - 9 202 692€). 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
117 transactions
1397k€ 2966k€ 9202k€
2 966 722 € Range: 1 397 614€ - 9 202 692€
NAF 5 année 2024

Valuation method used

Net Income Multiple
1 217 596 € × 2.4x = 2 966 722 €
Range: 1 397 614€ - 9 202 692€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail d'optique)

Compare J&B FRANCOIS with other companies in the same sector:

Frequently asked questions about J&B FRANCOIS

What is the revenue of J&B FRANCOIS ?

The revenue of J&B FRANCOIS in 2016 is 1.8 M€.

Is J&B FRANCOIS profitable?

Yes, J&B FRANCOIS generated a net profit of 1.2 M€ in 2024.

Where is the headquarters of J&B FRANCOIS ?

The headquarters of J&B FRANCOIS is located in FONDETTES (37230), in the department Indre-et-Loire.

Where to find the tax return of J&B FRANCOIS ?

The tax return of J&B FRANCOIS 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 J&B FRANCOIS operate?

J&B FRANCOIS operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.