Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2017-12-06 (8 years)Status: ActiveBusiness sector: Débits de boissonsLocation: RENNES (35000), Ille-et-Vilaine
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
J&M : revenue, balance sheet and financial ratios
J&M is a French company
founded 8 years ago,
specialized in the sector Débits de boissons.
Based in RENNES (35000),
this company of category PME
shows in 2023 a net income positive of 24 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, J&M generates positive net income of 24 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2023: 5 k€ -> 24 k€.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
23 674 €
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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 122%. Debt level is high: negotiating margin with banks is reduced. 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 ratio (2023)
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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
121.713%
Financial autonomy (2023)
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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
42.187%
Asset age ratio (2023)
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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
2018
2019
2020
2021
2022
2023
Debt ratio
5814.6
813.285
673.654
231.934
171.107
121.713
Financial autonomy
1.576
10.499
12.262
28.951
34.668
42.187
Repayment capacity
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
121.712023
2021
2022
2023
Q1: 0.55
Med: 35.51
Q3: 140.89
Average
In 2023, the debt ratio of J&M (121.71) 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
42.19%2023
2021
2022
2023
Q1: 6.1%
Med: 28.02%
Q3: 53.5%
Good+19 pts over 3 years
In 2023, the financial autonomy of J&M (42.2%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 493.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
493.016
Liquidity indicators evolution J&M
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2021
2022
2023
Liquidity ratio
241.473
424.33
382.184
792.991
534.163
493.016
Interest coverage
None
None
None
None
None
None
Sector positioning
Liquidity ratio
493.022023
2021
2022
2023
Q1: 61.98
Med: 138.84
Q3: 273.03
Excellent
In 2023, the liquidity ratio of J&M (493.02) 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.
Positioning of J&M in its sector
Comparison with sector Débits de boissons
Valuation estimate
Based on 123 transactions of similar company sales
in 2023,
the value of J&M is estimated at
196 018 €
(range 80 388€ - 345 909€).
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 value2023
123 transactions
80k€196k€345k€
196 018 €Range: 80 388€ - 345 909€
NAF 5 année 2023
Valuation method used
Net Income Multiple
23 674 €
×
8.3x
=196 018 €
Range: 80 388€ - 345 910€
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 123 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 (Débits de boissons)
Compare J&M with other companies in the same sector:
The revenue of J&M is not publicly disclosed (confidential accounts filed with INPI).
Is J&M profitable?
Yes, J&M generated a net profit of 24 k€ in 2023.
Where is the headquarters of J&M ?
The headquarters of J&M is located in RENNES (35000), in the department Ille-et-Vilaine.
Where to find the tax return of J&M ?
The tax return of J&M 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&M operate?
J&M operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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