SIREN : 400891982
JIR is a French company founded 31 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75009), this company of category PME shows in 2023 a revenue of 2.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 2 210 760 € | 1 834 881 € | 852 972 € | 696 188 € | 2 115 165 € | 2 209 954 € | 2 082 283 € | 1 749 917 € |
| Net income | -10 277 € | 92 234 € | -37 863 € | -344 628 € | 120 873 € | 169 758 € | 135 188 € | 110 545 € |
| EBITDA | 57 015 € | 89 489 € | -206 399 € | -405 945 € | 132 759 € | 188 755 € | 126 700 € | 66 278 € |
| Net margin | -0.5% | 5.0% | -4.4% | -49.5% | 5.7% | 7.7% | 6.5% | 6.3% |
In 2023, JIR achieves revenue of 2.2 M€. Revenue is growing positively over 8 years (CAGR: +3.4%). Vs 2022, growth of +20% (1.8 M€ -> 2.2 M€). After deducting consumption (554 k€), gross margin stands at 1.7 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 57 k€, representing 2.6% of revenue. Warning negative scissor effect: despite revenue change (+20%), EBITDA varies by -36%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -10 k€ (-0.5% of revenue), which will impact equity.
2 210 760 €
1 657 242 €
57 015 €
68 036 €
-10 277 €
2.6%
The debt ratio (= Financial debt / Equity x 100) stands at 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 64.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
68.411%
42.1%
0.597%
64.125
15.4%
In 2023, the debt ratio of JIR (68.41) 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 2023, the financial autonomy of JIR (42.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2023, the repayment capacity of JIR (64.12) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 125.90. 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 63.0x. Operating income very largely covers interest expenses: high safety margin.
125.898
63.02
In 2023, the liquidity ratio of JIR (125.90) 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 2023, the interest coverage of JIR (63.0x) 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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 94 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 243 k€ to permanently finance.
242 741 €
51 j
94 j
10 j
40 j
Based on 689 transactions of similar company sales in 2023, the value of JIR is estimated at 768 801 € (range 441 001€ - 1 240 228€). With an EBITDA of 57 015€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.66x (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 689 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 JIR with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of JIR in 2023 is 2.2 M€.
JIR recorded a net loss in 2023.
The headquarters of JIR is located in PARIS (75009), in the department Paris.
The tax return of JIR 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).
JIR operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.