SIREN : 517994331
JU XIN is a French company founded 16 years ago, specialized in the sector Restauration traditionnelle. Based in LISIEUX (14100), this company of category PME shows in 2021 a revenue of 139 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|
| Revenue | 138 762 € | 189 659 € | 407 188 € | 364 212 € | 390 291 € | 423 044 € | 405 933 € |
| Net income | 43 354 € | 31 192 € | 20 769 € | -59 651 € | 4 581 € | 24 424 € | -49 296 € |
| EBITDA | 45 491 € | 39 128 € | 21 942 € | -55 080 € | 3 238 € | 30 894 € | -23 316 € |
| Net margin | 31.2% | 16.4% | 5.1% | -16.4% | 1.2% | 5.8% | -12.1% |
In 2021, JU XIN achieves revenue of 139 k€. Revenue is declining over the period 2015-2021 (CAGR: -16.4%). Significant drop of -27% vs 2020. After deducting consumption (56 k€), gross margin stands at 83 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 32.8% of revenue. Positive scissor effect: EBITDA margin improves by +12.2 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 43 k€, i.e. 31.2% of revenue. This profit can be retained or distributed to shareholders.
138 762 €
82 894 €
45 491 €
43 367 €
43 354 €
19.5%
The debt ratio (= Financial debt / Equity x 100) stands at 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
53.218%
26.318%
35.224%
1.023
2.4%
In 2021, the debt ratio of JU XIN (53.22) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of JU XIN (26.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of JU XIN (1.02) 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 351.23. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.
351.226
0.64
In 2021, the liquidity ratio of JU XIN (351.23) 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 2021, the interest coverage of JU XIN (0.6x) 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: 52 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 53 days of revenue, i.e. 20 k€ to permanently finance. Over 2015-2021, WCR increased by +133%, requiring additional financing.
20 324 €
0 j
52 j
24 j
53 j
Based on 663 transactions of similar company sales in 2021, the value of JU XIN is estimated at 227 180 € (range 127 803€ - 418 379€). With an EBITDA of 45 491€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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 663 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 JU XIN with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of JU XIN in 2021 is 139 k€.
Yes, JU XIN generated a net profit of 43 k€ in 2021.
The headquarters of JU XIN is located in LISIEUX (14100), in the department Calvados.
The tax return of JU XIN 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).
JU XIN operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.