SIREN : 383277068
JNA is a French company founded 34 years ago, specialized in the sector Commerces de détail d'optique. Based in LA COURNEUVE (93120), this company of category PME shows in 2024 a revenue of 686 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 685 638 € | 639 798 € | 649 716 € | 647 042 € | 504 970 € | 612 448 € | 545 890 € | 628 354 € |
| Net income | 90 958 € | 47 783 € | 96 411 € | 81 687 € | 56 589 € | 41 985 € | 35 323 € | 72 835 € |
| EBITDA | 133 128 € | 79 259 € | 141 883 € | 112 916 € | 82 185 € | 68 910 € | 49 008 € | 82 482 € |
| Net margin | 13.3% | 7.5% | 14.8% | 12.6% | 11.2% | 6.9% | 6.5% | 11.6% |
In 2024, JNA achieves revenue of 686 k€. Revenue is growing positively over 8 years (CAGR: +1.3%). Vs 2023: +7%. After deducting consumption (253 k€), gross margin stands at 433 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 133 k€, representing 19.4% of revenue. Positive scissor effect: EBITDA margin improves by +7.0 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 91 k€, i.e. 13.3% of revenue. This profit can be retained or distributed to shareholders.
685 638 €
432 633 €
133 128 €
118 579 €
90 958 €
19.4%
The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 64%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
17.624%
64.04%
14.946%
0.629
22.3%
In 2024, the debt ratio of JNA (17.62) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of JNA (64.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of JNA (0.63) 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 158.16. 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 2.2x. Financial charges are adequately covered by operations.
158.159
2.231
In 2024, the liquidity ratio of JNA (158.16) 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 JNA (2.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 69 days. Excellent situation: suppliers finance 69 days of the operating cycle (retail model). Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 67 k€ to permanently finance. Over 2017-2024, WCR increased by +251%, requiring additional financing.
66 706 €
0 j
69 j
36 j
35 j
Based on 117 transactions of similar company sales in 2024, the value of JNA is estimated at 417 615 € (range 265 080€ - 797 895€). With an EBITDA of 133 128€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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 117 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 JNA with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of JNA in 2024 is 686 k€.
Yes, JNA generated a net profit of 91 k€ in 2024.
The headquarters of JNA is located in LA COURNEUVE (93120), in the department Seine-Saint-Denis.
The tax return of JNA 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).
JNA 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.