J.L. SHOP : revenue, balance sheet and financial ratios

J.L. SHOP is a French company founded 21 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAINT-JOUAN-DES-GUERETS (35430), this company of category PME shows in 2024 a revenue of 964€. 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

Financial history - J.L. SHOP (SIREN 479446916)
Indicator 2024 2022 2021 2020 2019 2018 2017
Revenue 964 € 1 311 € 2 504 € 689 € 2 421 € 11 495 € 3 790 €
Net income 670 € -4 179 € -5 975 € -3 024 € -485 € 923 € -8 022 €
EBITDA -8 889 € -4 219 € -5 989 € -3 051 € -613 € 1 161 € -10 004 €
Net margin 69.5% -318.8% -238.6% -438.9% -20.0% 8.0% -211.7%

Revenue and income statement

In 2024, J.L. SHOP achieves revenue of 964 €. Revenue is declining over the period 2017-2024 (CAGR: -17.8%). Significant drop of -26% vs 2022. After deducting consumption (1 k€), gross margin stands at -233 €, i.e. a rate of -24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -9 k€, representing -922.1% of revenue. Warning negative scissor effect: despite revenue change (-26%), EBITDA varies by -111%, reducing margin by 600.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 670 €, i.e. 69.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

964 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-233 €

EBITDA (2024) ?
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

-8 889 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-8 887 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

670 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-922.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 999%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

998.696%

Financial autonomy (2024) ?
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

9.05%

Cash flow / Revenue (2024) ?
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

-883.61%

Repayment capacity (2024) ?
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

-21.13

Solvency indicators evolution
J.L. SHOP

Sector positioning

Debt ratio
998.7 2024
2021
2022
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Watch

In 2024, the debt ratio of J.L. SHOP (998.70) 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.

Financial autonomy
9.05% 2024
2021
2022
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Average

In 2024, the financial autonomy of J.L. SHOP (9.1%) 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
-21.13 years 2024
2021
2022
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Excellent

In 2024, the repayment capacity of J.L. SHOP (-21.13) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 6272.82. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

6272.823

Interest coverage (2024) ?
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

-62.437

Liquidity indicators evolution
J.L. SHOP

Sector positioning

Liquidity ratio
6272.82 2024
2021
2022
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Excellent

In 2024, the liquidity ratio of J.L. SHOP (6272.82) 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.

Interest coverage
-62.44x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Watch

In 2024, the interest coverage of J.L. SHOP (-62.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 1088 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1831 days of revenue, i.e. 5 k€ to permanently finance. Notable WCR improvement over the period (-70%), freeing up cash.

Operating WCR (2024) ?
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

4 902 €

Customer credit (2024) ?
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

37 j

Supplier credit (2024) ?
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

60 j

Inventory turnover (2024) ?
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

1088 j

WCR in days of revenue (2024) ?
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

1831 j

WCR and payment terms evolution
J.L. SHOP

Positioning of J.L. SHOP in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of J.L. SHOP is estimated at 985 € (range 515€ - 1 819€). The price/revenue ratio is 0.19x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
68 tx
0k€ 0k€ 1k€
985 € Range: 515€ - 1 819€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
964 € × 0.19x
Estimation 182 €
125€ - 355€
Net Income Multiple 20%
670 € × 3.3x
Estimation 2 191 €
1 102€ - 4 017€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 d'habillement en magasin spécialisé)

Compare J.L. SHOP with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about J.L. SHOP

What is the revenue of J.L. SHOP ?

The revenue of J.L. SHOP in 2024 is 964€.

Is J.L. SHOP profitable?

Yes, J.L. SHOP generated a net profit of 670€ in 2024.

Where is the headquarters of J.L. SHOP ?

The headquarters of J.L. SHOP is located in SAINT-JOUAN-DES-GUERETS (35430), in the department Ille-et-Vilaine.

Where to find the tax return of J.L. SHOP ?

The tax return of J.L. SHOP 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 J.L. SHOP operate?

J.L. SHOP operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.