SIREN : 800711350
J.M.C is a French company founded 12 years ago, specialized in the sector Élevage de volailles. Based in CREST (26400), this company of category PME shows in 2024 a revenue of 601 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-08
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Signal structurel : capitaux propres négatifs.
In summary, J.M.C is currently loss-making, which weighs on its accounts. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.
| Indicator | 2024 | 2023 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 600 748 € | 741 815 € | 760 153 € | 710 937 € | 705 233 € | 777 308 € | 755 886 € |
| Net income | -271 190 € | -31 388 € | -62 984 € | -73 230 € | -42 031 € | 119 034 € | -72 989 € |
| EBITDA | 44 560 € | 271 323 € | 346 676 € | 293 426 € | 218 255 € | 312 038 € | 219 253 € |
| Net margin | -45.1% | -4.2% | -8.3% | -10.3% | -6.0% | 15.3% | -9.7% |
In 2024, J.M.C achieves revenue of 601 k€. Activity remains stable over the period (CAGR: -2.6%). Significant drop of -19% vs 2023. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 7.4% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -84%, reducing margin by 29.2 pts. This reflects costs rising faster than revenue. This ratio is slightly less favorable than the sector median (10.9%). Net income is negative at -271 k€ (-45.1% of revenue), which will impact equity.
600 748 €
598 017 €
44 560 €
-249 465 €
-271 190 €
7.4%
Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 41.0 years of cash flow to repay all financial debt. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (9.6%).
Non significatif
Non significatif
3.79%
40.95
22.9%
In 2020, the debt ratio of J.M.C (796.3%) 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 2020, the financial autonomy of J.M.C (8.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2024, the repayment capacity of J.M.C (40.95) 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 0.56. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 45.5x. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.8x).
0.56
45.52
In 2024, the liquidity ratio of J.M.C (0.56) 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 J.M.C (45.5x) 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 687 days. Excellent situation: suppliers finance 616 days of the operating cycle (retail model). Overall, WCR represents 169 days of revenue, i.e. 281 k€ to permanently finance. Between 2019 and 2024, WCR worsened by 130 days of revenue, signaling an increased financing need.
281 492 €
71 j
687 j
0 j
169 j
Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 101 911€ to 657 782€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 32 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 J.M.C with other companies in the same sector:
Voir toutes les statistiques du secteur Élevage de volailles
Largest companies by revenue in the sector Élevage de volailles:
Largest companies by revenue in the department Drome:
The revenue of J.M.C in 2024 is 601 k€.
J.M.C recorded a net loss in 2024.
The headquarters of J.M.C is located in CREST (26400), in the department Drome.
The tax return of J.M.C 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).
J.M.C operates in the sector Élevage de volailles (NAF code 01.47Z). See the 'Sector positioning' section above to compare the company with its competitors.