SIREN : 433887296
JBH is a French company founded 25 years ago, specialized in the sector Restauration traditionnelle. Based in PAU (64000), this company of category PME shows in 2024 a revenue of 1.4 M€. 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 | 2024 | 2023 | 2022 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 411 936 € | 1 480 009 € | 1 333 411 € | 429 246 € | 1 145 328 € | 1 017 886 € | 1 149 319 € | 1 600 232 € |
| Net income | 939 € | 72 943 € | 40 816 € | -7 351 € | 49 250 € | 23 161 € | 32 879 € | 8 847 € |
| EBITDA | 22 413 € | 44 785 € | 19 907 € | 3 564 € | 79 445 € | 7 010 € | -16 881 € | -42 565 € |
| Net margin | 0.1% | 4.9% | 3.1% | -1.7% | 4.3% | 2.3% | 2.9% | 0.6% |
In 2024, JBH achieves revenue of 1.4 M€. Activity remains stable over the period (CAGR: -1.6%). Slight decline of -5% vs 2023. After deducting consumption (503 k€), gross margin stands at 909 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 939 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.
1 411 936 €
908 582 €
22 413 €
2 639 €
939 €
1.6%
The debt ratio (= Financial debt / Equity x 100) stands at 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory.
58.39%
37.247%
-0.152%
-97.749
6.9%
In 2024, the debt ratio of JBH (58.39) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of JBH (37.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of JBH (-97.75) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 209.21. 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 26.6x. Operating income very largely covers interest expenses: high safety margin.
209.209
26.596
In 2024, the liquidity ratio of JBH (209.21) 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.
In 2024, the interest coverage of JBH (26.6x) 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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 160 days. Excellent situation: suppliers finance 96 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 283 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2024, WCR increased by +78%, requiring additional financing.
1 109 852 €
64 j
160 j
7 j
283 j
Based on 698 transactions of similar company sales in 2024, the value of JBH is estimated at 303 167 € (range 170 667€ - 477 297€). With an EBITDA of 22 413€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 698 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 JBH with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of JBH in 2024 is 1.4 M€.
Yes, JBH generated a net profit of 939€ in 2024.
The headquarters of JBH is located in PAU (64000), in the department Pyrenees-Atlantiques.
The tax return of JBH 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).
JBH operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.