SIREN : 802637496
J.I.F. BRASSERIE is a French company founded 11 years ago, specialized in the sector Restauration traditionnelle. Based in BUE (18300), this company of category PME shows in 2017 a revenue of 145 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 | 2017 | 2016 |
|---|---|---|
| Revenue | 144 766 € | 183 934 € |
| Net income | 14 572 € | 23 081 € |
| EBITDA | 15 528 € | 38 208 € |
| Net margin | 10.1% | 12.5% |
In 2017, J.I.F. BRASSERIE achieves revenue of 145 k€. Significant drop of -21% vs 2016. After deducting consumption (41 k€), gross margin stands at 103 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 10.7% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -59%, reducing margin by 10.0 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 15 k€, i.e. 10.1% of revenue. This profit can be retained or distributed to shareholders.
144 766 €
103 280 €
15 528 €
18 900 €
14 572 €
10.7%
The debt ratio (= Financial debt / Equity x 100) stands at 357%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 94.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
357.09%
21.021%
1.784%
94.222
27.2%
In 2017, the debt ratio of J.I.F. BRASSERIE (357.09) 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 2017, the financial autonomy of J.I.F. BRASSERIE (21.0%) 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 2017, the repayment capacity of J.I.F. BRASSERIE (94.22) 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 316.39. 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 14.7x. Operating income very largely covers interest expenses: high safety margin.
316.388
14.702
In 2017, the liquidity ratio of J.I.F. BRASSERIE (316.39) 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 2017, the interest coverage of J.I.F. BRASSERIE (14.7x) 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: 22 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-2 days): operations structurally generate cash.
-874 €
0 j
22 j
4 j
-2 j
Based on 1033 transactions of similar company sales in 2017, the value of J.I.F. BRASSERIE is estimated at 106 584 € (range 59 996€ - 175 547€). With an EBITDA of 15 528€, the sector multiple of 6.5x is applied. The price/revenue ratio is 0.68x (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 1033 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.I.F. BRASSERIE with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of J.I.F. BRASSERIE in 2017 is 145 k€.
Yes, J.I.F. BRASSERIE generated a net profit of 15 k€ in 2017.
The headquarters of J.I.F. BRASSERIE is located in BUE (18300), in the department Cher.
The tax return of J.I.F. BRASSERIE 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.I.F. BRASSERIE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.