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L'EPICERIE DE JACQUARD : revenue, balance sheet and financial ratios

L'EPICERIE DE JACQUARD is a French company founded 2 years ago, specialized in the sector Commerce d'alimentation générale. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 15 k€. 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 - L'EPICERIE DE JACQUARD (SIREN 927446880)
Indicator 2024
Revenue 15 121 €
Net income 2 248 €
EBITDA 2 249 €
Net margin 14.9%

Revenue and income statement

En 2024, L'EPICERIE DE JACQUARD alcanza unos ingresos de 15 k€. Tras deducir el consumo (7 k€), el margen bruto se sitúa en 8 k€, es decir, una tasa del 52%. El EBITDA alcanza 2 k€, representando el 14.9% de los ingresos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 2 k€, es decir, el 14.9% de los ingresos.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 121 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 867 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

2 249 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 248 €

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

2 248 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 48%. La deuda permanece bajo control. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 46%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 0.7 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 14.9% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

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

48.399%

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

45.876%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

14.86%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.7

Solvency indicators evolution
L'EPICERIE DE JACQUARD

Sector positioning

Ratio de endeudamiento
48.4 2024
2024
Q1: 0.0
Med: 10.76
Q3: 74.43
Average

En 2024, el ratio de endeudamiento de L'EPICERIE DE JACQUARD (48.40) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
45.88% 2024
2024
Q1: 0.27%
Med: 14.75%
Q3: 44.08%
Excelente

En 2024, el autonomía financiera de L'EPICERIE DE JACQUARD (45.9%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
0.7 ans 2024
2024
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.54 ans
Average

En 2024, el capacidad de reembolso de L'EPICERIE DE JACQUARD (0.7 an) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 313.23. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

313.23

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
L'EPICERIE DE JACQUARD

Sector positioning

Ratio de liquidez
313.23 2024
2024
Q1: 87.5
Med: 147.87
Q3: 244.64
Excelente

En 2024, el ratio de liquidez de L'EPICERIE DE JACQUARD (313.23) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
0.0x 2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.9x
Average

En 2024, el cobertura de intereses de L'EPICERIE DE JACQUARD (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 57 días. Excelente situación: los proveedores financian 57 días del ciclo operativo. La rotación de existencias es de 88 días. El FM representa 77 días de ingresos.

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

3 235 €

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

57 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

88 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

77 j

WCR and payment terms evolution
L'EPICERIE DE JACQUARD

Positioning of L'EPICERIE DE JACQUARD in its sector

Comparison with sector Commerce d'alimentation générale

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of L'EPICERIE DE JACQUARD is estimated at 8 978 € (range 3 601€ - 19 154€). With an EBITDA of 2 249€, 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.

Estimated enterprise value 2024
551 transactions
3k€ 8k€ 19k€
8 978 € Range: 3 601€ - 19 154€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 249 € × 4.7x
Estimation 10 633 €
3 706€ - 22 649€
Revenue Multiple 30%
15 121 € × 0.23x
Estimation 3 477 €
1 890€ - 6 385€
Net Income Multiple 20%
2 248 € × 5.8x
Estimation 13 096 €
5 908€ - 29 575€
How is this estimate calculated?

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.

  • 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 d'alimentation générale)

Compare L'EPICERIE DE JACQUARD with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'alimentation générale

Frequently asked questions about L'EPICERIE DE JACQUARD

What is the revenue of L'EPICERIE DE JACQUARD ?

The revenue of L'EPICERIE DE JACQUARD in 2024 is 15 k€.

Is L'EPICERIE DE JACQUARD profitable?

Yes, L'EPICERIE DE JACQUARD generated a net profit of 2 k€ in 2024.

Where is the headquarters of L'EPICERIE DE JACQUARD ?

The headquarters of L'EPICERIE DE JACQUARD is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of L'EPICERIE DE JACQUARD ?

The tax return of L'EPICERIE DE JACQUARD 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 L'EPICERIE DE JACQUARD operate?

L'EPICERIE DE JACQUARD operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.