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

JMS 2 : revenue, balance sheet and financial ratios

JMS 2 is a French company founded 23 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LENS (62300), this company of category PME shows in 2016 a revenue of 926 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 - JMS 2 (SIREN 443013156)
Indicator 2020 2019 2017 2016
Revenue N/C N/C N/C 926 172 €
Net income -4 915 € 65 881 € 71 689 € 56 809 €
EBITDA N/C N/C N/C 96 852 €
Net margin N/C N/C N/C 6.1%

Revenue and income statement

In 2020, JMS 2 records a net loss of 5 k€. This deficit will reduce equity on the balance sheet.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-4 915 €

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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 5%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.746%

Financial autonomy (2020) ?
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

85.796%

Asset age ratio (2020) ?
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

10.6%

Solvency indicators evolution
JMS 2

Sector positioning

Debt ratio
4.75 2020
2017
2019
2020
Q1: 0.21
Med: 43.17
Q3: 160.44
Good -9 pts over 3 years

In 2020, the debt ratio of JMS 2 (4.75) 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
85.8% 2020
2017
2019
2020
Q1: 9.7%
Med: 33.92%
Q3: 58.45%
Excellent

In 2020, the financial autonomy of JMS 2 (85.8%) 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 796.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

796.435

Liquidity indicators evolution
JMS 2

Sector positioning

Liquidity ratio
796.43 2020
2017
2019
2020
Q1: 101.51
Med: 190.82
Q3: 348.32
Excellent

In 2020, the liquidity ratio of JMS 2 (796.43) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2020) ?
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

0 €

Customer credit (2020) ?
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

0 j

Supplier credit (2020) ?
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

0 j

Inventory turnover (2020) ?
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

0 j

WCR and payment terms evolution
JMS 2

Positioning of JMS 2 in its sector

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

Similar companies (Commerce de détail d'habillement en magasin spécialisé)

Compare JMS 2 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 JMS 2

What is the revenue of JMS 2 ?

The revenue of JMS 2 in 2016 is 926 k€.

Is JMS 2 profitable?

JMS 2 recorded a net loss in 2020.

Where is the headquarters of JMS 2 ?

The headquarters of JMS 2 is located in LENS (62300), in the department Pas-de-Calais.

Where to find the tax return of JMS 2 ?

The tax return of JMS 2 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 JMS 2 operate?

JMS 2 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.