SIREN : 488725151
JCN is a French company founded 20 years ago, specialized in the sector Débits de boissons. Based in LIMOGES (87000), this company of category PME shows in 2021 a revenue of 914€. 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 914 € | 196 741 € | 219 678 € | 256 614 € | 268 808 € | 296 057 € |
| Net income | 47 804 € | -33 602 € | -22 503 € | -33 327 € | -20 578 € | -44 675 € |
| EBITDA | 21 130 € | -19 128 € | -9 584 € | -8 210 € | -6 171 € | -16 965 € |
| Net margin | 5230.2% | -17.1% | -10.2% | -13.0% | -7.7% | -15.1% |
In 2021, JCN achieves revenue of 914 €. Revenue is declining over the period 2016-2021 (CAGR: -68.5%). Significant drop of -100% vs 2020. After deducting consumption (0 €), gross margin stands at 914 €, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 2311.8% of revenue. Positive scissor effect: EBITDA margin improves by +2321.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 48 k€, i.e. 5230.2% of revenue. This profit can be retained or distributed to shareholders.
914 €
914 €
21 130 €
47 862 €
47 804 €
17.1%
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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 6487.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
0.0%
6487.746%
0.0
6.9%
In 2021, the debt ratio of JCN (0.00) 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 2021, the financial autonomy of JCN (0.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2021, the repayment capacity of JCN (0.00) 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 20.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
20.919
0.0
In 2021, the liquidity ratio of JCN (20.92) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2021, the interest coverage of JCN (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1431 days. Excellent situation: suppliers finance 1431 days of the operating cycle (retail model). Inventory turnover is 6257 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-86022 days): operations structurally generate cash. Notable WCR improvement over the period (-22%), freeing up cash.
-218 401 €
0 j
1431 j
6257 j
-86022 j
Based on 72 transactions of similar company sales
in 2021,
the value of JCN is estimated at
125 109 €
(range 63 085€ - 260 780€).
With an EBITDA of 21 130€, the sector multiple of 5.0x is applied.
The price/revenue ratio is 1.23x
(premium 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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 72 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 JCN with other companies in the same sector:
The revenue of JCN in 2021 is 914€.
Yes, JCN generated a net profit of 48 k€ in 2021.
The headquarters of JCN is located in LIMOGES (87000), in the department Haute-Vienne.
The tax return of JCN 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).
JCN operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.