SIREN : 331888412
JMC 50 is a French company founded 41 years ago, specialized in the sector Débits de boissons. Based in ROANNE (42300), this company of category PME shows in 2025 a revenue of 498 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 | 2025 | 2024 | 2023 | 2018 |
|---|---|---|---|---|
| Revenue | 497 987 € | 528 285 € | 508 197 € | 278 578 € |
| Net income | 53 123 € | 49 462 € | 144 282 € | 17 032 € |
| EBITDA | 86 194 € | 80 477 € | 140 289 € | 29 035 € |
| Net margin | 10.7% | 9.4% | 28.4% | 6.1% |
In 2025, JMC 50 achieves revenue of 498 k€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.7%. Slight decline of -6% vs 2024. After deducting consumption (101 k€), gross margin stands at 397 k€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 86 k€, representing 17.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 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 53 k€, i.e. 10.7% of revenue. This profit can be retained or distributed to shareholders.
497 987 €
397 458 €
86 194 €
66 702 €
53 123 €
17.3%
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 79%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
14.59%
78.554%
14.57%
0.317
32.8%
In 2025, the debt ratio of JMC 50 (14.59) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of JMC 50 (78.5%) 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.
In 2025, the repayment capacity of JMC 50 (0.32) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 626.16. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.
626.156
0.491
In 2025, the liquidity ratio of JMC 50 (626.16) 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.
In 2025, the interest coverage of JMC 50 (0.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 4 days of revenue, i.e. 6 k€ to permanently finance.
5 558 €
0 j
17 j
6 j
4 j
Based on 66 transactions of similar company sales
in 2025,
the value of JMC 50 is estimated at
507 176 €
(range 335 248€ - 867 893€).
With an EBITDA of 86 194€, the sector multiple of 7.6x is applied.
The price/revenue ratio is 0.70x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
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This estimate is based on the analysis of 66 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 JMC 50 with other companies in the same sector:
The revenue of JMC 50 in 2025 is 498 k€.
Yes, JMC 50 generated a net profit of 53 k€ in 2025.
The headquarters of JMC 50 is located in ROANNE (42300), in the department Loire.
The tax return of JMC 50 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).
JMC 50 operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.