SIREN : 392223046
JEAN BOYER is a French company founded 32 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in SAINT-GEOURS-DE-MAREMNE (40230), this company of category PME shows in 2024 a revenue of 3.5 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 3 478 406 € | 3 561 208 € | 3 449 027 € | 4 377 924 € | 3 654 501 € | 3 444 675 € | 3 450 871 € | 3 588 528 € | 3 535 879 € |
| Net income | -91 590 € | 57 083 € | 182 331 € | 220 842 € | 161 258 € | 155 283 € | 154 954 € | 192 317 € | 172 133 € |
| EBITDA | 37 842 € | 194 527 € | 285 281 € | 339 654 € | 366 518 € | 286 761 € | 272 573 € | 298 981 € | 266 132 € |
| Net margin | -2.6% | 1.6% | 5.3% | 5.0% | 4.4% | 4.5% | 4.5% | 5.4% | 4.9% |
In 2024, JEAN BOYER achieves revenue of 3.5 M€. Activity remains stable over the period (CAGR: -0.2%). Slight decline of -2% vs 2023. After deducting consumption (2.0 M€), gross margin stands at 1.5 M€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 38 k€, representing 1.1% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -81%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -92 k€ (-2.6% of revenue), which will impact equity.
3 478 406 €
1 474 775 €
37 842 €
-12 973 €
-91 590 €
1.1%
The debt ratio (= Financial debt / Equity x 100) stands at 156%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.
155.774%
30.114%
-1.394%
-45.317
13.8%
In 2024, the debt ratio of JEAN BOYER (155.77) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of JEAN BOYER (30.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of JEAN BOYER (-45.32) 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 414.86. 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 243.0x. Operating income very largely covers interest expenses: high safety margin.
414.855
242.997
In 2024, the liquidity ratio of JEAN BOYER (414.86) 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 JEAN BOYER (243.0x) 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: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 333 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 398 days of revenue, i.e. 3.9 M€ to permanently finance. Over 2016-2024, WCR increased by +117%, requiring additional financing.
3 850 074 €
77 j
75 j
333 j
398 j
Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 88 490€ to 467 361€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 22 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 JEAN BOYER with other companies in the same sector:
Voir toutes les statistiques du secteur Production de boissons alcooliques distillées
The revenue of JEAN BOYER in 2024 is 3.5 M€.
JEAN BOYER recorded a net loss in 2024.
The headquarters of JEAN BOYER is located in SAINT-GEOURS-DE-MAREMNE (40230), in the department Landes.
The tax return of JEAN BOYER 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).
JEAN BOYER operates in the sector Production de boissons alcooliques distillées (NAF code 11.01Z). See the 'Sector positioning' section above to compare the company with its competitors.