SIREN : 539313122
JEMA is a French company founded 14 years ago, specialized in the sector Restauration de type rapide. Based in CUGES-LES-PINS (13780), this company of category PME shows in 2024 a revenue of 831 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 830 570 € | 755 046 € | 708 774 € | 571 880 € | 448 740 € | 502 988 € | 501 262 € | 477 665 € | 435 019 € |
| Net income | 30 161 € | 53 066 € | 68 968 € | 27 429 € | -4 077 € | 41 568 € | 53 598 € | 44 616 € | -2 763 € |
| EBITDA | 76 310 € | 84 936 € | 114 085 € | 67 540 € | 17 305 € | 91 475 € | 103 925 € | 93 997 € | 42 377 € |
| Net margin | 3.6% | 7.0% | 9.7% | 4.8% | -0.9% | 8.3% | 10.7% | 9.3% | -0.6% |
In 2024, JEMA achieves revenue of 831 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.4%. Vs 2023, growth of +10% (755 k€ -> 831 k€). After deducting consumption (321 k€), gross margin stands at 510 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 76 k€, representing 9.2% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -10%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.
830 570 €
509 618 €
76 310 €
33 236 €
30 161 €
9.1%
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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.204%
51.401%
8.504%
0.0
14.1%
In 2024, the debt ratio of JEMA (0.20) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of JEMA (51.4%) 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 2024, the repayment capacity of JEMA (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 197.55. 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.
197.55
3.867
In 2024, the liquidity ratio of JEMA (197.55) 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 2024, the interest coverage of JEMA (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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 92 k€ to permanently finance. Over 2016-2024, WCR increased by +390%, requiring additional financing.
91 820 €
18 j
44 j
13 j
40 j
Based on 698 transactions of similar company sales in 2024, the value of JEMA is estimated at 389 888 € (range 204 875€ - 709 022€). With an EBITDA of 76 310€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
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This estimate is based on the analysis of 698 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 JEMA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of JEMA in 2024 is 831 k€.
Yes, JEMA generated a net profit of 30 k€ in 2024.
The headquarters of JEMA is located in CUGES-LES-PINS (13780), in the department Bouches-du-Rhone.
The tax return of JEMA 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).
JEMA operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.