SIREN : 801482944
JEREST is a French company founded 12 years ago, specialized in the sector Débits de boissons. Based in AIX-LES-BAINS (73100), this company of category PME shows in 2021 a revenue of 169 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 168 512 € | 198 875 € | 224 479 € | 211 850 € | 182 352 € | 183 366 € |
| Net income | 34 679 € | 26 162 € | 5 282 € | 6 142 € | 5 778 € | 1 174 € |
| EBITDA | 46 999 € | 38 336 € | 18 536 € | 16 142 € | 12 328 € | 17 962 € |
| Net margin | 20.6% | 13.2% | 2.4% | 2.9% | 3.2% | 0.6% |
In 2021, JEREST achieves revenue of 169 k€. Activity remains stable over the period (CAGR: -1.7%). Significant drop of -15% vs 2020. After deducting consumption (72 k€), gross margin stands at 97 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 47 k€, representing 27.9% of revenue. Positive scissor effect: EBITDA margin improves by +8.6 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 35 k€, i.e. 20.6% of revenue. This profit can be retained or distributed to shareholders.
168 512 €
96 650 €
46 999 €
36 529 €
34 679 €
21.0%
The debt ratio (= Financial debt / Equity x 100) stands at 167%. 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 59%. 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 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 25.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
166.803%
58.911%
25.574%
2.7
41.0%
In 2021, the debt ratio of JEREST (166.80) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of JEREST (58.9%) 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 2021, the repayment capacity of JEREST (2.70) 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 307.35. 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 4.3x. Financial charges are adequately covered by operations.
307.348
4.328
In 2021, the liquidity ratio of JEREST (307.35) 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 2021, the interest coverage of JEREST (4.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-10 days): operations structurally generate cash. Over 2016-2021, WCR increased by +41%, requiring additional financing.
-4 845 €
0 j
11 j
22 j
-10 j
Based on 72 transactions of similar company sales
in 2021,
the value of JEREST is estimated at
232 290 €
(range 128 587€ - 455 889€).
With an EBITDA of 46 999€, 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 JEREST with other companies in the same sector:
The revenue of JEREST in 2021 is 169 k€.
Yes, JEREST generated a net profit of 35 k€ in 2021.
The headquarters of JEREST is located in AIX-LES-BAINS (73100), in the department Savoie.
The tax return of JEREST 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).
JEREST operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.