SIREN : 523640589
JJF3 is a French company founded 15 years ago, specialized in the sector Débits de boissons. Based in LE PLESSIS-ROBINSON (92350), this company of category PME shows in 2024 a revenue of 594 k€. 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 594 205 € | 603 274 € | 583 453 € | 375 543 € | 456 394 € | 995 973 € | 713 603 € | 776 992 € | 693 881 € |
| Net income | 63 759 € | 19 960 € | -85 059 € | 39 998 € | -90 797 € | 72 608 € | -18 723 € | -33 732 € | -12 409 € |
| EBITDA | 113 129 € | 68 758 € | -36 855 € | 71 817 € | -90 805 € | 64 014 € | -11 124 € | -26 066 € | -4 207 € |
| Net margin | 10.7% | 3.3% | -14.6% | 10.7% | -19.9% | 7.3% | -2.6% | -4.3% | -1.8% |
In 2024, JJF3 achieves revenue of 594 k€. Activity remains stable over the period (CAGR: -1.9%). Slight decline of -2% vs 2023. After deducting consumption (149 k€), gross margin stands at 446 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 113 k€, representing 19.0% of revenue. Positive scissor effect: EBITDA margin improves by +7.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 64 k€, i.e. 10.7% of revenue. This profit can be retained or distributed to shareholders.
594 205 €
445 639 €
113 129 €
71 917 €
63 759 €
18.8%
The debt ratio (= Financial debt / Equity x 100) stands at 751%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 17.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
751.288%
10.693%
17.45%
4.811
56.1%
In 2024, the debt ratio of JJF3 (751.29) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of JJF3 (10.7%) 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 2024, the repayment capacity of JJF3 (4.81) 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 49.94. 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 11.0x. Operating income very largely covers interest expenses: high safety margin.
49.944
10.982
In 2024, the liquidity ratio of JJF3 (49.94) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of JJF3 (11.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-2 days): operations structurally generate cash. Over 2016-2024, WCR increased by +39%, requiring additional financing.
-2 906 €
0 j
38 j
6 j
-2 j
Based on 156 transactions of similar company sales in 2024, the value of JJF3 is estimated at 657 153 € (range 424 792€ - 1 008 945€). With an EBITDA of 113 129€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.84x (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 156 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 JJF3 with other companies in the same sector:
The revenue of JJF3 in 2024 is 594 k€.
Yes, JJF3 generated a net profit of 64 k€ in 2024.
The headquarters of JJF3 is located in LE PLESSIS-ROBINSON (92350), in the department Hauts-de-Seine.
The tax return of JJF3 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).
JJF3 operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.