SIREN : 405306242
JC2B is a French company founded 30 years ago, specialized in the sector Supermarchés. Based in SAINT-JEAN-D'AULPS (74430), this company of category PME shows in 2025 a revenue of 21.1 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 21 064 054 € | 21 239 996 € | 21 162 705 € | 19 364 527 € | 16 747 595 € | 18 157 711 € | 18 006 658 € | 17 847 421 € | 17 921 457 € | 17 759 235 € |
| Net income | 1 141 106 € | 1 053 608 € | 1 291 137 € | 1 020 179 € | 594 132 € | 677 691 € | 652 471 € | 639 233 € | 1 027 146 € | 671 462 € |
| EBITDA | 1 643 181 € | 1 460 510 € | 1 827 977 € | 1 574 577 € | 991 463 € | 1 196 944 € | 1 347 515 € | 1 353 251 € | 1 931 266 € | 1 427 635 € |
| Net margin | 5.4% | 5.0% | 6.1% | 5.3% | 3.5% | 3.7% | 3.6% | 3.6% | 5.7% | 3.8% |
In 2025, JC2B achieves revenue of 21.1 M€. Revenue is growing positively over 10 years (CAGR: +1.9%). Slight decline of -1% vs 2024. After deducting consumption (15.9 M€), gross margin stands at 5.2 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 7.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 5.4% of revenue. This profit can be retained or distributed to shareholders.
21 064 054 €
5 207 415 €
1 643 181 €
1 447 534 €
1 141 106 €
7.7%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 73%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.094%
72.505%
6.334%
0.004
9.0%
In 2025, the debt ratio of JC2B (0.09) 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 2025, the financial autonomy of JC2B (72.5%) 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 2025, the repayment capacity of JC2B (0.00) 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 323.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
323.638
0.0
In 2025, the liquidity ratio of JC2B (323.64) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2025, the interest coverage of JC2B (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 28 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2016-2025, WCR increased by +40%, requiring additional financing.
1 888 603 €
1 j
28 j
20 j
32 j
Based on 270 transactions of similar company sales in 2025, the value of JC2B is estimated at 7 200 614 € (range 3 218 458€ - 12 994 871€). With an EBITDA of 1 643 181€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 270 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 JC2B with other companies in the same sector:
The revenue of JC2B in 2025 is 21.1 M€.
Yes, JC2B generated a net profit of 1.1 M€ in 2025.
The headquarters of JC2B is located in SAINT-JEAN-D'AULPS (74430), in the department Haute-Savoie.
The tax return of JC2B 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).
JC2B operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.