SIREN : 448759944
JESS is a French company founded 22 years ago, specialized in the sector Commerces de détail d'optique. Based in LE BOURGET (93350), this company of category PME shows in 2024 a revenue of 819 k€. 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 |
|---|---|---|---|---|---|---|
| Revenue | 818 753 € | 1 000 787 € | 923 997 € | 761 040 € | 584 151 € | 655 378 € |
| Net income | 44 624 € | 45 209 € | 98 352 € | -122 305 € | 65 039 € | 24 526 € |
| EBITDA | 59 377 € | 62 899 € | 103 874 € | 98 879 € | 103 732 € | 47 625 € |
| Net margin | 5.5% | 4.5% | 10.6% | -16.1% | 11.1% | 3.7% |
In 2024, JESS achieves revenue of 819 k€. Revenue is growing positively over 6 years (CAGR: +4.6%). Significant drop of -18% vs 2023. After deducting consumption (476 k€), gross margin stands at 342 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 7.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 5.5% of revenue. This profit can be retained or distributed to shareholders.
818 753 €
342 435 €
59 377 €
57 331 €
44 624 €
7.2%
The debt ratio (= Financial debt / Equity x 100) stands at 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
48.398%
41.18%
5.766%
2.276
8.5%
In 2024, the debt ratio of JESS (48.40) 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 2024, the financial autonomy of JESS (41.2%) 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 JESS (2.28) 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 209.33. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.
209.334
0.758
In 2024, the liquidity ratio of JESS (209.33) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of JESS (0.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 3 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 117 days of revenue, i.e. 266 k€ to permanently finance.
266 070 €
0 j
3 j
28 j
117 j
Based on 117 transactions of similar company sales in 2024, the value of JESS is estimated at 269 712 € (range 165 377€ - 483 151€). With an EBITDA of 59 377€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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 117 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 JESS with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of JESS in 2024 is 819 k€.
Yes, JESS generated a net profit of 45 k€ in 2024.
The headquarters of JESS is located in LE BOURGET (93350), in the department Seine-Saint-Denis.
The tax return of JESS 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).
JESS operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.