SIREN : 310791579
J.E.M. SC is a French company founded 40 years ago, specialized in the sector Activités des sociétés holding. Based in BENERVILLE-SUR-MER (14910), this company of category PME shows in 2022 a revenue of 527 k€. 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 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 527 497 € | N/C | N/C | 445 478 € | 398 878 € | 387 267 € | 426 826 € | 396 890 € | 422 793 € | 589 652 € |
| Net income | 758 195 € | 859 118 € | 698 937 € | 507 996 € | 325 375 € | 171 367 € | 169 486 € | 99 867 € | 79 960 € | 147 861 € |
| EBITDA | 134 776 € | N/C | N/C | 10 518 € | 23 574 € | 11 403 € | 73 681 € | 76 545 € | 48 737 € | 137 118 € |
| Net margin | 143.7% | N/C | N/C | 114.0% | 81.6% | 44.3% | 39.7% | 25.2% | 18.9% | 25.1% |
In 2022, J.E.M. SC achieves revenue of 527 k€. Activity remains stable over the period (CAGR: -1.2%). After deducting consumption (0 €), gross margin stands at 527 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 135 k€, representing 25.6% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 758 k€, i.e. 143.7% of revenue. This profit can be retained or distributed to shareholders.
527 497 €
527 497 €
134 776 €
143 179 €
758 195 €
25.6%
The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 88%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 142.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
9.158%
88.249%
142.141%
0.38
60.8%
In 2022, the debt ratio of J.E.M. SC (9.16) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of J.E.M. SC (88.2%) 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 2022, the repayment capacity of J.E.M. SC (0.38) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 2185.21. 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 3.9x. Financial charges are adequately covered by operations.
2185.208
3.93
In 2022, the liquidity ratio of J.E.M. SC (2185.21) 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 2022, the interest coverage of J.E.M. SC (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The gap of 66 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1513 days of revenue, i.e. 2.2 M€ to permanently finance.
2 217 117 €
74 j
8 j
0 j
1513 j
Based on 70 transactions of similar company sales
in 2022,
the value of J.E.M. SC is estimated at
831 312 €
(range 310 248€ - 1 856 569€).
With an EBITDA of 134 776€, the sector multiple of 2.4x is applied.
The price/revenue ratio is 0.67x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 70 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 J.E.M. SC with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of J.E.M. SC in 2022 is 527 k€.
Yes, J.E.M. SC generated a net profit of 758 k€ in 2022.
The headquarters of J.E.M. SC is located in BENERVILLE-SUR-MER (14910), in the department Calvados.
The tax return of J.E.M. SC 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).
J.E.M. SC operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.