SIREN : 403560733
JSCM is a French company founded 30 years ago, specialized in the sector Restauration de type rapide. Based in LECTOURE (32700), this company of category PME shows in 2024 a revenue of 269 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 269 249 € | 288 355 € | 683 270 € | 610 167 € | 449 396 € | 695 897 € | N/C | 788 430 € | 670 491 € | 655 016 € |
| Net income | -128 978 € | -64 354 € | -103 603 € | -27 217 € | -74 764 € | -52 164 € | 93 592 € | 104 667 € | 105 340 € | -183 618 € |
| EBITDA | -38 220 € | -37 312 € | -88 533 € | 19 705 € | -66 095 € | -75 083 € | N/C | 41 422 € | -36 292 € | -164 875 € |
| Net margin | -47.9% | -22.3% | -15.2% | -4.5% | -16.6% | -7.5% | N/C | 13.3% | 15.7% | -28.0% |
In 2024, JSCM achieves revenue of 269 k€. Revenue is declining over the period 2015-2024 (CAGR: -9.4%). Slight decline of -7% vs 2023. After deducting consumption (163 k€), gross margin stands at 106 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -38 k€, representing -14.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -129 k€ (-47.9% of revenue), which will impact equity.
269 249 €
106 358 €
-38 220 €
-52 722 €
-128 978 €
-14.2%
The debt ratio (= Financial debt / Equity x 100) stands at 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
108.127%
40.67%
-43.084%
-7.031
18.2%
In 2024, the debt ratio of JSCM (108.13) 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 JSCM (40.7%) 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 JSCM (-7.03) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 20.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
20.738
-118.676
In 2024, the liquidity ratio of JSCM (20.74) 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 JSCM (-118.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 212 days. Excellent situation: suppliers finance 142 days of the operating cycle (retail model). Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-84 days): operations structurally generate cash. Over 2015-2024, WCR increased by +83%, requiring additional financing.
-62 789 €
70 j
212 j
22 j
-84 j
Based on 698 transactions of similar company sales in 2024, the value of JSCM is estimated at 153 427 € (range 89 128€ - 225 907€). The price/revenue ratio is 0.57x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 698 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 JSCM with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of JSCM in 2024 is 269 k€.
JSCM recorded a net loss in 2024.
The headquarters of JSCM is located in LECTOURE (32700), in the department Gers.
The tax return of JSCM 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).
JSCM operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.