SIREN : 538681123
JOSM is a French company founded 14 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in BONNAT (23220), this company of category PME shows in 2024 a revenue of 53 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 | 2021 | 2020 |
|---|---|---|---|---|
| Revenue | 53 289 € | 70 464 € | 97 658 € | 104 033 € |
| Net income | -3 552 € | -5 191 € | 15 333 € | 27 221 € |
| EBITDA | 35 567 € | 34 178 € | 17 255 € | 30 578 € |
| Net margin | -6.7% | -7.4% | 15.7% | 26.2% |
In 2024, JOSM achieves revenue of 53 k€. Revenue is declining over the period 2020-2024 (CAGR: -15.4%). Significant drop of -24% vs 2023. After deducting consumption (0 €), gross margin stands at 53 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 36 k€, representing 66.7% of revenue. Positive scissor effect: EBITDA margin improves by +18.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -4 k€ (-6.7% of revenue), which will impact equity.
53 289 €
53 289 €
35 567 €
-2 261 €
-3 552 €
66.7%
The debt ratio (= Financial debt / Equity x 100) stands at 132%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 8.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 64.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
132.339%
43.041%
64.321%
8.33
83.4%
In 2024, the debt ratio of JOSM (132.34) 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 2024, the financial autonomy of JOSM (43.0%) 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 JOSM (8.33) 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 interest coverage ratio (= EBIT / Interest expenses) is 7.3x. Operating income very largely covers interest expenses: high safety margin.
7.271
In 2023, the liquidity ratio of JOSM (1727.41) 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 2024, the interest coverage of JOSM (7.3x) 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. Overall, WCR represents 79 days of revenue, i.e. 12 k€ to permanently finance. Over 2020-2024, WCR increased by +208%, requiring additional financing.
11 695 €
0 j
0 j
0 j
79 j
Based on 85 transactions of similar company sales
(all years),
the value of JOSM is estimated at
28 335 €
(range 15 606€ - 112 309€).
With an EBITDA of 35 567€, the sector multiple of 1.0x is applied.
The price/revenue ratio is 0.32x
(conservative valuation).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 85 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 JOSM with other companies in the same sector:
Voir toutes les statistiques du secteur Centrales d'achat non alimentaires
The revenue of JOSM in 2024 is 53 k€.
JOSM recorded a net loss in 2024.
The headquarters of JOSM is located in BONNAT (23220), in the department Creuse.
The tax return of JOSM 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).
JOSM operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.