SIREN : 378700215
JUSTIFRAIS is a French company founded 35 years ago, specialized in the sector Supermarchés. Based in VERNOU-SUR-BRENNE (37210), this company of category PME shows in 2024 a revenue of 13.1 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 13 071 470 € | 12 718 344 € | 12 457 952 € | 12 689 827 € | 12 909 138 € | 12 917 122 € | 12 530 920 € | 12 309 504 € | 12 518 496 € |
| Net income | 17 122 € | -111 465 € | -251 890 € | -5 376 € | 86 798 € | 113 529 € | 71 205 € | 89 957 € | 114 279 € |
| EBITDA | 188 191 € | 27 254 € | -175 119 € | 119 232 € | 142 830 € | 138 974 € | 90 255 € | 154 060 € | 258 178 € |
| Net margin | 0.1% | -0.9% | -2.0% | -0.0% | 0.7% | 0.9% | 0.6% | 0.7% | 0.9% |
In 2024, JUSTIFRAIS achieves revenue of 13.1 M€. Revenue is growing positively over 9 years (CAGR: +0.5%). Vs 2023: +3%. After deducting consumption (9.6 M€), gross margin stands at 3.4 M€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 188 k€, representing 1.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.
13 071 470 €
3 424 645 €
188 191 €
60 289 €
17 122 €
1.4%
The debt ratio (= Financial debt / Equity x 100) stands at 791%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
791.424%
5.401%
1.062%
9.628
39.5%
In 2024, the debt ratio of JUSTIFRAIS (791.42) 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 JUSTIFRAIS (5.4%) 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 2024, the repayment capacity of JUSTIFRAIS (9.63) 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 82.49. 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 26.5x. Operating income very largely covers interest expenses: high safety margin.
82.492
26.455
In 2024, the liquidity ratio of JUSTIFRAIS (82.49) 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 JUSTIFRAIS (26.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Excellent situation: suppliers finance 31 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. Overall, WCR represents 20 days of revenue, i.e. 717 k€ to permanently finance.
716 839 €
2 j
33 j
22 j
20 j
Based on 551 transactions of similar company sales in 2024, the value of JUSTIFRAIS is estimated at 1 366 431 € (range 654 255€ - 2 648 482€). With an EBITDA of 188 191€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 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 JUSTIFRAIS with other companies in the same sector:
The revenue of JUSTIFRAIS in 2024 is 13.1 M€.
Yes, JUSTIFRAIS generated a net profit of 17 k€ in 2024.
The headquarters of JUSTIFRAIS is located in VERNOU-SUR-BRENNE (37210), in the department Indre-et-Loire.
The tax return of JUSTIFRAIS 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).
JUSTIFRAIS operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.