SIREN : 919146001
JMS TABAC is a French company founded 3 years ago, specialized in the sector Débits de boissons. Based in CHATEAUNEUF-LES-MARTIGUES (13220), this company of category PME shows in 2024 a revenue of 445 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 | 2024 | 2023 | 2022 |
|---|---|---|---|
| Revenue | 445 298 € | 421 570 € | 155 122 € |
| Net income | 59 562 € | 64 343 € | 10 391 € |
| EBITDA | 141 887 € | 143 139 € | 17 103 € |
| Net margin | 13.4% | 15.3% | 6.7% |
In 2024, JMS TABAC achieves revenue of 445 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +69.4%. Vs 2023: +6%. After deducting consumption (122 k€), gross margin stands at 323 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 142 k€, representing 31.9% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -1%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 60 k€, i.e. 13.4% of revenue. This profit can be retained or distributed to shareholders.
445 298 €
323 104 €
141 887 €
83 715 €
59 562 €
31.9%
The debt ratio (= Financial debt / Equity x 100) stands at 283%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 26.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
283.052%
58.418%
26.923%
3.194
89.4%
In 2024, the debt ratio of JMS TABAC (283.05) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of JMS TABAC (58.4%) 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 2024, the repayment capacity of JMS TABAC (3.19) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 106.26. 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 6.6x. Operating income very largely covers interest expenses: high safety margin.
106.257
6.627
In 2024, the liquidity ratio of JMS TABAC (106.26) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of JMS TABAC (6.6x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Excellent situation: suppliers finance 85 days of the operating cycle (retail model). WCR is negative (-41 days): operations structurally generate cash. Over 2022-2024, WCR increased by +63%, requiring additional financing.
-50 359 €
4 j
89 j
0 j
-41 j
Based on 156 transactions of similar company sales in 2024, the value of JMS TABAC is estimated at 714 208 € (range 458 442€ - 1 093 688€). With an EBITDA of 141 887€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.84x (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.
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This estimate is based on the analysis of 156 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 JMS TABAC with other companies in the same sector:
The revenue of JMS TABAC in 2024 is 445 k€.
Yes, JMS TABAC generated a net profit of 60 k€ in 2024.
The headquarters of JMS TABAC is located in CHATEAUNEUF-LES-MARTIGUES (13220), in the department Bouches-du-Rhone.
The tax return of JMS TABAC 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).
JMS TABAC operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.