Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2015-02-19 (11 years)Status: ActiveBusiness sector: Commerce de détail de viandes et de produits à base de viande en magasin spécialiséLocation: NICE (06300), Alpes-Maritimes
JIMM : revenue, balance sheet and financial ratios
JIMM is a French company
founded 11 years ago,
specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé.
Based in NICE (06300),
this company of category PME
shows in 2024 a revenue of 1.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, JIMM achieves revenue of 1.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.9%. Vs 2023: +9%. After deducting consumption (962 k€), gross margin stands at 565 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 133 k€, representing 8.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 62 k€, i.e. 4.1% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 526 455 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
564 663 €
EBITDA (2024)
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Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity
133 065 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
91 776 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
62 301 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
8.7%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 86%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
85.841%
Financial autonomy (2024)
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Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy 20-30% : Average < 20% : Low
33.368%
Cash flow / Revenue (2024)
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Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates
7.057%
Repayment capacity (2024)
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Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent 3-5 years : Fair > 5 years : Warning
2.538
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
Debt ratio
509.838
359.82
145.448
61.893
52.757
139.063
93.494
85.841
Financial autonomy
76.047
64.487
45.137
27.037
25.324
48.369
35.471
33.368
Repayment capacity
3.972
3.213
0.892
0.315
0.852
3.765
2.655
2.538
Cash flow / Revenue
9.77%
6.541%
13.361%
15.402%
10.575%
8.744%
8.035%
7.057%
Sector positioning
Debt ratio
85.842024
2022
2023
2024
Q1: 0.52
Med: 21.81
Q3: 90.0
Average
In 2024, the debt ratio of JIMM (85.84) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
33.37%2024
2022
2023
2024
Q1: 11.73%
Med: 37.41%
Q3: 59.92%
Average-17 pts over 3 years
In 2024, the financial autonomy of JIMM (33.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
2.54 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.23 years
Q3: 1.92 years
Watch
In 2024, the repayment capacity of JIMM (2.54) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 148.25. 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 2.9x. Financial charges are adequately covered by operations.
Liquidity ratio (2024)
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Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good 1-1.5 : Fair < 1 : Liquidity risk
148.25
Interest coverage (2024)
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Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
2.926
Liquidity indicators evolution JIMM
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
60.03
52.336
80.825
108.609
116.201
145.791
133.402
148.25
Interest coverage
10.71
9.643
2.408
1.043
0.519
4.222
3.79
2.926
Sector positioning
Liquidity ratio
148.252024
2022
2023
2024
Q1: 86.32
Med: 148.47
Q3: 260.74
Average
In 2024, the liquidity ratio of JIMM (148.25) 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.
Interest coverage
2.93x2024
2022
2023
2024
Q1: 0.0x
Med: 0.17x
Q3: 3.67x
Good-5 pts over 3 years
In 2024, the interest coverage of JIMM (2.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-26 days): operations structurally generate cash.
Operating WCR (2024)
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Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released Positive = financing needed
-111 874 €
Customer credit (2024)
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Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good 45-60j : Average > 60j : Long
3 j
Supplier credit (2024)
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Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow
39 j
Inventory turnover (2024)
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Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover
3 j
WCR in days of revenue (2024)
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WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management
-26 j
WCR and payment terms evolution JIMM
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
Operating WCR
-103 147 €
-114 941 €
-158 489 €
-211 519 €
-101 738 €
-99 947 €
-129 953 €
-111 874 €
Inventory turnover (days)
8
7
4
6
2
3
4
3
Customer payment term (days)
0
0
0
0
2
4
1
3
Supplier payment term (days)
18
22
23
35
31
32
40
39
Positioning of JIMM in its sector
Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions).
This range of 436 835€ to 1 055 667€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
436k€756k€1055k€
756 442 €Range: 436 835€ - 1 055 667€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 38 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...).
Similar companies (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)
Compare JIMM with other companies in the same sector:
Yes, JIMM generated a net profit of 62 k€ in 2024.
Where is the headquarters of JIMM ?
The headquarters of JIMM is located in NICE (06300), in the department Alpes-Maritimes.
Where to find the tax return of JIMM ?
The tax return of JIMM 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 JIMM operate?
JIMM operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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