Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
JEM : revenue, balance sheet and financial ratios
JEM is a French company
founded 11 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) de vaisselle, verrerie et produits d'entretien.
Based in ROMAINVILLE (93230),
this company of category PME
shows in 2021 a revenue of 1.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-06-20
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Synthèse
Santé financière :
Saine
Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.
In summary, JEM posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.
Revenue and income statement
In 2021, JEM achieves revenue of 1.6 M€. Significant drop of -20% vs 2020. After deducting consumption (863 k€), gross margin stands at 722 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 87 k€, representing 5.5% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -83%, reducing margin by 20.2 pts. This reflects costs rising faster than revenue. This ratio is slightly less favorable than the sector median (6.3%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 64 k€, i.e. 4.0% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2021)
?
1 585 021 €
Gross margin (2021)
?
722 477 €
Net income (2021)
?
63 966 €
EBITDA margin (2021)
?
5.5%
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The detailed income statement is not available for this company (simplified accounts or confidential data).
Assets
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Assets balance sheet data not available for this company
Liabilities
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. Compared with its sector, this ratio places the company among the best positioned (sector median: 15.7%). Financial autonomy (= Equity / Total assets x 100) reaches 72%. Compared with its sector, this ratio places the company among the best positioned (sector median: 43.9%). Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (4.8%).
Financial autonomy (2021)
?
72.33%
Cash flow / Revenue (2021)
?
4.21%
Repayment capacity (2021)
?
0.0
Asset age ratio (2021)
?
63.1%
| Indicator |
2020 |
2021 |
| Debt ratio |
29.329 |
0.0 |
| Financial autonomy |
55.616 |
72.33 |
| Repayment capacity |
0.402 |
0.0 |
| Cash flow / Revenue |
18.763% |
4.215% |
Sector positioning
Q1: 0.98%
Med: 15.68%
Q3: 88.93%
Excellent
-26 pts over 2 years
In 2021, the debt ratio of JEM (0.0%) 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.
Q1: 23.05%
Med: 43.87%
Q3: 63.24%
Excellent
+10 pts over 2 years
In 2021, the financial autonomy of JEM (72.3%) 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.
Q1: 0.0 years
Med: 0.26 years
Q3: 2.28 years
Excellent
-25 pts over 2 years
In 2021, the repayment capacity of JEM (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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 3.54. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.2). The interest coverage ratio (= EBIT / Interest expenses) is 3.9x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.6x).
Liquidity ratio (2021)
?
3.54
Interest coverage (2021)
?
3.88
| Indicator |
2020 |
2021 |
| Liquidity ratio |
3.51734 |
3.5449200000000003 |
| Interest coverage |
0.287 |
3.877 |
Sector positioning
Q1: 1.53
Med: 2.25
Q3: 3.26
Excellent
In 2021, the liquidity ratio of JEM (3.54) 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.
Q1: 0.0x
Med: 0.55x
Q3: 3.75x
Excellent
+24 pts over 2 years
In 2021, the interest coverage of JEM (3.9x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The company must finance 5 days of gap between collections and payments. WCR is negative (-43 days): operations structurally generate cash. Between 2020 and 2021, WCR improved by 16 days of revenue, freeing up cash.
Operating WCR (2021)
?
-190 171 €
Customer credit (2021)
?
11 j
Supplier credit (2021)
?
6 j
Inventory turnover (2021)
?
-52 j
WCR in days of revenue (2021)
?
-43 j
| Indicator |
2020 |
2021 |
| Operating WCR |
-149 916 € |
-190 171 € |
| Inventory turnover (days) |
0 |
-52 |
| Customer payment term (days) |
11 |
11 |
| Supplier payment term (days) |
3 |
6 |
Positioning of JEM in its sector
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions).
This range of 104 595€ to 516 738€ is provided for information purposes only and requires in-depth analysis to be confirmed.
273 119 €
Range: 104 595€ - 516 738€
NAF 5 all-time
How is this estimate calculated?
This estimate is based on the analysis of 28 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...).
Top companies in Commerce de gros (commerce interentreprises) de vaisselle, verrerie et produits d'entretien
Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de vaisselle, verrerie et produits d'entretien:
Frequently asked questions about JEM
What is the revenue of JEM ?
The revenue of JEM in 2021 is 1.6 M€.
Is JEM profitable?
Yes, JEM generated a net profit of 64 k€ in 2021.
Where is the headquarters of JEM ?
The headquarters of JEM is located in ROMAINVILLE (93230), in the department Seine-Saint-Denis.
Where to find the tax return of JEM ?
The tax return of JEM 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 JEM operate?
JEM operates in the sector Commerce de gros (commerce interentreprises) de vaisselle, verrerie et produits d'entretien (NAF code 46.44Z). See the 'Sector positioning' section above to compare the company with its competitors.