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

JSJ : revenue, balance sheet and financial ratios

JSJ is a French company founded 7 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in HAUTELUCE (73620), this company of category PME shows in 2025 a net income positive of 363 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

Financial history - JSJ (SIREN 842395246)
Indicator 2025 2024 2023
Revenue N/C N/C N/C
Net income 362 826 € 459 320 € 446 037 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2025, JSJ generates positive net income of 363 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2025: 446 k€ -> 363 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

362 826 €

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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 377%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

377.14%

Financial autonomy (2025) ?
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

12.693%

Asset age ratio (2025) ?
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

47.8%

Solvency indicators evolution
JSJ

Sector positioning

Debt ratio
377.14 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Watch

In 2025, the debt ratio of JSJ (377.14) 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.

Financial autonomy
12.69% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Watch

In 2025, the financial autonomy of JSJ (12.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 55.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

55.079

Liquidity indicators evolution
JSJ

Sector positioning

Liquidity ratio
55.08 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Watch

In 2025, the liquidity ratio of JSJ (55.08) 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.

Positioning of JSJ in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of JSJ is estimated at 1 658 753 € (range 655 488€ - 2 998 224€). 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.

Estimated enterprise value 2025
239 transactions
655k€ 1658k€ 2998k€
1 658 753 € Range: 655 488€ - 2 998 224€
NAF 5 all-time

Valuation method used

Net Income Multiple
362 826 € × 4.6x = 1 658 754 €
Range: 655 489€ - 2 998 224€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

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

Compare JSJ with other companies in the same sector:

Frequently asked questions about JSJ

What is the revenue of JSJ ?

The revenue of JSJ is not publicly disclosed (confidential accounts filed with INPI).

Is JSJ profitable?

Yes, JSJ generated a net profit of 363 k€ in 2025.

Where is the headquarters of JSJ ?

The headquarters of JSJ is located in HAUTELUCE (73620), in the department Savoie.

Where to find the tax return of JSJ ?

The tax return of JSJ 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 JSJ operate?

JSJ operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.