Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2020-12-11 (5 years)Status: ActiveBusiness sector: Restauration de type rapideLocation: CHAMPS-SUR-MARNE (77420), Seine-et-Marne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
JIMS : revenue, balance sheet and financial ratios
JIMS is a French company
founded 5 years ago,
specialized in the sector Restauration de type rapide.
Based in CHAMPS-SUR-MARNE (77420),
this company of category PME
shows in 2024 a net income positive of 102 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, JIMS generates positive net income of 102 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2024: 36 k€ -> 102 k€.
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
102 270 €
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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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Item
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 64%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
63.806%
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
49.761%
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
2021
2022
2023
2024
Debt ratio
485.761
0.0
101.386
63.806
Financial autonomy
11.238
31.324
37.83
49.761
Repayment capacity
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
Sector positioning
Debt ratio
63.812024
2022
2023
2024
Q1: 0.0
Med: 16.12
Q3: 113.7
Average+37 pts over 3 years
In 2024, the debt ratio of JIMS (63.81) 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
49.76%2024
2022
2023
2024
Q1: 0.43%
Med: 16.82%
Q3: 42.04%
Excellent+19 pts over 3 years
In 2024, the financial autonomy of JIMS (49.8%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 340.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
340.022
Liquidity indicators evolution JIMS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2021
2022
2023
2024
Liquidity ratio
100.35
74.682
223.961
340.022
Interest coverage
None
None
None
None
Sector positioning
Liquidity ratio
340.022024
2022
2023
2024
Q1: 55.0
Med: 110.69
Q3: 196.26
Excellent+42 pts over 3 years
In 2024, the liquidity ratio of JIMS (340.02) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. Excellent situation: suppliers finance 125 days of the operating cycle (retail model).
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
0 €
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
0 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
125 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
0 j
WCR and payment terms evolution JIMS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
Customer payment term (days)
0
0
0
0
Supplier payment term (days)
0
0
128
125
Positioning of JIMS in its sector
Comparison with sector Restauration de type rapide
Valuation estimate
Based on 698 transactions of similar company sales
in 2024,
the value of JIMS is estimated at
711 196 €
(range 354 931€ - 1 610 424€).
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.
Estimated enterprise value2024
698 transactions
354k€711k€1610k€
711 196 €Range: 354 931€ - 1 610 424€
NAF 5 année 2024
Valuation method used
Net Income Multiple
102 270 €
×
7.0x
=711 196 €
Range: 354 931€ - 1 610 424€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 698 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 (Restauration de type rapide)
Compare JIMS with other companies in the same sector:
The revenue of JIMS is not publicly disclosed (confidential accounts filed with INPI).
Is JIMS profitable?
Yes, JIMS generated a net profit of 102 k€ in 2024.
Where is the headquarters of JIMS ?
The headquarters of JIMS is located in CHAMPS-SUR-MARNE (77420), in the department Seine-et-Marne.
Where to find the tax return of JIMS ?
The tax return of JIMS 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 JIMS operate?
JIMS operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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