JULIEN : revenue, balance sheet and financial ratios

JULIEN is a French company founded 18 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LA ROCHE-SUR-YON (85000), this company of category PME shows in 2023 a revenue of 1.0 M€. 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

Financial history - JULIEN (SIREN 502343882)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016 2015 2014
Revenue N/C 1 049 172 € N/C N/C N/C N/C N/C N/C 2 060 337 € 2 207 362 €
Net income 74 104 € -33 792 € 31 925 € 1 313 € -20 078 € 44 520 € 100 316 € 108 384 € 101 917 € 97 987 €
EBITDA N/C -19 657 € N/C N/C N/C N/C N/C N/C 164 104 € 192 419 €
Net margin N/C -3.2% N/C N/C N/C N/C N/C N/C 4.9% 4.4%

Revenue and income statement

In 2024, JULIEN generates positive net income of 74 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2024: 98 k€ -> 74 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

74 104 €

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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 8%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.141%

Financial autonomy (2024) ?
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

71.895%

Asset age ratio (2024) ?
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

10.8%

Solvency indicators evolution
JULIEN

Sector positioning

Debt ratio
8.14 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Good -23 pts over 3 years

In 2024, the debt ratio of JULIEN (8.14) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
71.89% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Excellent +31 pts over 3 years

In 2024, the financial autonomy of JULIEN (71.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.01 years 2023
2023
Q1: 0.0 years
Med: 0.22 years
Q3: 2.76 years
Excellent

In 2023, the repayment capacity of JULIEN (-0.01) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 333.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

333.759

Liquidity indicators evolution
JULIEN

Sector positioning

Liquidity ratio
333.76 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Good +45 pts over 3 years

In 2024, the liquidity ratio of JULIEN (333.76) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-1.94x 2023
2023
Q1: 0.0x
Med: 0.01x
Q3: 3.76x
Average

In 2023, the interest coverage of JULIEN (-1.9x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
JULIEN

Positioning of JULIEN in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of JULIEN is estimated at 242 293 € (range 121 854€ - 444 258€). 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.

Estimated enterprise value 2024
68 tx
121k€ 242k€ 444k€
242 293 € Range: 121 854€ - 444 258€
NAF 5 année 2024

Valuation method used

Net Income Multiple
74 104 € × 3.3x = 242 293 €
Range: 121 855€ - 444 258€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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'habillement en magasin spécialisé)

Compare JULIEN with other companies in the same sector:

Frequently asked questions about JULIEN

What is the revenue of JULIEN ?

The revenue of JULIEN in 2023 is 1.0 M€.

Is JULIEN profitable?

Yes, JULIEN generated a net profit of 74 k€ in 2024.

Where is the headquarters of JULIEN ?

The headquarters of JULIEN is located in LA ROCHE-SUR-YON (85000), in the department Vendee.

Where to find the tax return of JULIEN ?

The tax return of JULIEN 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 JULIEN operate?

JULIEN operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.