Le dernier exercice comptable publié pour cette entreprise remonte à 2018. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
J.F. DARNA : revenue, balance sheet and financial ratios
J.F. DARNA is a French company
founded 17 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures.
Based in LYON (69003),
this company of category PME
shows in 2018 a revenue of 115 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-08
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Synthèse
Santé financière :
Fragile
Signal structurel : exploitation déficitaire (EBE négatif).
In summary, J.F. DARNA is currently loss-making, which weighs on its accounts. Its financial structure is broadly in line with its sector.
Revenue and income statement
In 2018, J.F. DARNA achieves revenue of 115 k€. Revenue is declining over the period 2016-2018 (CAGR: -7.4%). Significant drop of -11% vs 2017. After deducting consumption (31 k€), gross margin stands at 85 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -48 €, representing -0.0% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -101%, reducing margin by 5.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -582 € (-0.5% of revenue), which will impact equity.
Revenue (2018)
?
115 363 €
Gross margin (2018)
?
84 543 €
Net income (2018)
?
-582 €
EBITDA margin (2018)
?
-0.0%
Loading income statement...
The detailed income statement is not available for this company (simplified accounts or confidential data).
Assets
Loading data...
Assets balance sheet data not available for this company
Liabilities
Loading data...
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 16%. This ratio is slightly less favorable than the sector median (13.6%). Financial autonomy (= Equity / Total assets x 100) reaches 13%. This ratio is slightly less favorable than the sector median (31.2%).
Debt ratio (2018)
?
16.44%
Financial autonomy (2018)
?
12.92%
Cash flow / Revenue (2018)
?
-0.04%
Repayment capacity (2018)
?
0.0
Asset age ratio (2018)
?
15.1%
| Indicator |
2016 |
2017 |
2018 |
| Debt ratio |
23.286 |
17.61 |
16.438 |
| Financial autonomy |
15.97 |
14.491 |
12.924 |
| Repayment capacity |
0.0 |
0.0 |
0.0 |
| Cash flow / Revenue |
5.719% |
4.501% |
-0.041% |
Sector positioning
Q1: 0.07%
Med: 13.56%
Q3: 70.11%
Average
In 2018, the debt ratio of J.F. DARNA (16.4%) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Q1: 12.04%
Med: 31.2%
Q3: 56.68%
Average
In 2018, the financial autonomy of J.F. DARNA (12.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 4.61. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.5).
Liquidity ratio (2018)
?
4.61
Interest coverage (2018)
?
0.0
| Indicator |
2016 |
2017 |
2018 |
| Liquidity ratio |
3.08035 |
5.5090200000000005 |
4.61196 |
| Interest coverage |
0.0 |
0.0 |
0.0 |
Sector positioning
Q1: 1.01
Med: 1.51
Q3: 2.8
Excellent
In 2018, the liquidity ratio of J.F. DARNA (4.61) 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.
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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 55 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 135 days of revenue, i.e. 43 k€ to permanently finance. Between 2016 and 2018, WCR worsened by 40 days of revenue, signaling an increased financing need.
Operating WCR (2018)
?
43 343 €
Customer credit (2018)
?
55 j
Supplier credit (2018)
?
0 j
Inventory turnover (2018)
?
28 j
WCR in days of revenue (2018)
?
135 j
| Indicator |
2016 |
2017 |
2018 |
| Operating WCR |
35 617 € |
42 328 € |
43 343 € |
| Inventory turnover (days) |
8 |
4 |
28 |
| Customer payment term (days) |
45 |
49 |
55 |
| Supplier payment term (days) |
2 |
0 |
0 |
Positioning of J.F. DARNA in its sector
Valuation estimate
Based on 124 transactions of similar company sales
(all years),
the value of J.F. DARNA is estimated at
20 078 €
(range 10 329€ - 57 817€).
The price/revenue ratio is 0.17x
(conservative 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.
20 078 €
Range: 10 329€ - 57 817€
NAF 5 all-time
Valuation method used
Revenue Multiple
115 363 €
×
0.17x
=
20 078 €
Range: 10 330€ - 57 818€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 124 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) d'habillement et de chaussures
Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:
Frequently asked questions about J.F. DARNA
What is the revenue of J.F. DARNA ?
The revenue of J.F. DARNA in 2018 is 115 k€.
Is J.F. DARNA profitable?
J.F. DARNA recorded a net loss in 2018.
Where is the headquarters of J.F. DARNA ?
The headquarters of J.F. DARNA is located in LYON (69003), in the department Rhone.
Where to find the tax return of J.F. DARNA ?
The tax return of J.F. DARNA 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 J.F. DARNA operate?
J.F. DARNA operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.