Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

JM2 : revenue, balance sheet and financial ratios

JM2 is a French company founded 20 years ago, specialized in the sector Commerces de détail d'optique. Based in HAGUENAU (67500), this company of category PME shows in 2023 a net income positive of 173 k€. 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 - JM2 (SIREN 489169565)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C
Net income 173 070 € 192 687 € 164 902 € 107 357 € 178 065 € 400 345 € 179 925 €
EBITDA N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, JM2 generates positive net income of 173 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2023: 180 k€ -> 173 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

173 070 €

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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 22%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.653%

Financial autonomy (2023) ?
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

69.35%

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

58.1%

Solvency indicators evolution
JM2

Sector positioning

Debt ratio
21.65 2023
2021
2022
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Good +6 pts over 3 years

In 2023, the debt ratio of JM2 (21.65) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
69.35% 2023
2021
2022
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Excellent

In 2023, the financial autonomy of JM2 (69.3%) 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 344.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

344.051

Liquidity indicators evolution
JM2

Sector positioning

Liquidity ratio
344.05 2023
2021
2022
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Good -8 pts over 3 years

In 2023, the liquidity ratio of JM2 (344.05) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Positioning of JM2 in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of JM2 is estimated at 722 497 € (range 347 139€ - 1 642 030€). 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 value 2023
100 transactions
347k€ 722k€ 1642k€
722 497 € Range: 347 139€ - 1 642 030€
NAF 5 année 2023

Valuation method used

Net Income Multiple
173 070 € × 4.2x = 722 498 €
Range: 347 140€ - 1 642 030€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Commerces de détail d'optique)

Compare JM2 with other companies in the same sector:

Frequently asked questions about JM2

What is the revenue of JM2 ?

The revenue of JM2 is not publicly disclosed (confidential accounts filed with INPI).

Is JM2 profitable?

Yes, JM2 generated a net profit of 173 k€ in 2023.

Where is the headquarters of JM2 ?

The headquarters of JM2 is located in HAGUENAU (67500), in the department Bas-Rhin.

Where to find the tax return of JM2 ?

The tax return of JM2 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 JM2 operate?

JM2 operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.