MJ3A MARKET : revenue, balance sheet and financial ratios
MJ3A MARKET is a French company
founded 4 years ago,
specialized in the sector Commerce d'alimentation générale.
Based in LA FOUILLOUSE (42480),
this company of category PME
shows in 2024 a revenue of 4.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, MJ3A MARKET achieves revenue of 4.6 M€. Revenue is growing positively over 3 years (CAGR: +2.1%). Significant drop of -13% vs 2023. After deducting consumption (3.4 M€), gross margin stands at 1.2 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 41 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -8 k€ (-0.2% of revenue), which will impact equity.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
4 611 514 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 190 814 €
EBITDA (2024)
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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
41 397 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
2 639 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-8 103 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
0.9%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 1393%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
1392.907%
Financial autonomy (2024)
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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
4.124%
Cash flow / Revenue (2024)
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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
-0.402%
Repayment capacity (2024)
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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
-47.667
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
2024
Debt ratio
57.227
288.642
1392.907
Financial autonomy
2.143
5.842
4.124
Repayment capacity
1.032
3.368
-47.667
Cash flow / Revenue
0.248%
1.15%
-0.402%
Sector positioning
Debt ratio
1392.912024
2022
2023
2024
Q1: 0.0
Med: 10.76
Q3: 74.43
Watch+18 pts over 3 years
In 2024, the debt ratio of MJ3A MARKET (1392.91) 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
4.12%2024
2022
2023
2024
Q1: 0.27%
Med: 14.75%
Q3: 44.08%
Average+7 pts over 3 years
In 2024, the financial autonomy of MJ3A MARKET (4.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
-47.67 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.54 years
Excellent-38 pts over 3 years
In 2024, the repayment capacity of MJ3A MARKET (-47.67) 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 82.37. 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 26.0x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2024)
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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
82.371
Interest coverage (2024)
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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
25.997
Liquidity indicators evolution MJ3A MARKET
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
2023
2024
Liquidity ratio
98.874
112.719
82.371
Interest coverage
0.0
3.856
25.997
Sector positioning
Liquidity ratio
82.372024
2022
2023
2024
Q1: 87.5
Med: 147.87
Q3: 244.64
Watch-7 pts over 3 years
In 2024, the liquidity ratio of MJ3A MARKET (82.37) 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.
Interest coverage
26.0x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.9x
Excellent+50 pts over 3 years
In 2024, the interest coverage of MJ3A MARKET (26.0x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 25 days of revenue, i.e. 318 k€ to permanently finance.
Operating WCR (2024)
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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
317 779 €
Customer credit (2024)
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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
7 j
Supplier credit (2024)
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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
41 j
Inventory turnover (2024)
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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
8 j
WCR in days of revenue (2024)
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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
25 j
WCR and payment terms evolution MJ3A MARKET
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
2024
Operating WCR
375 048 €
487 281 €
317 779 €
Inventory turnover (days)
25
22
8
Customer payment term (days)
2
5
7
Supplier payment term (days)
59
57
41
Positioning of MJ3A MARKET 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 MJ3A MARKET is estimated at
519 925 €
(range 258 810€ - 990 765€).
With an EBITDA of 41 397€, 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 value2024
551 transactions
258k€519k€990k€
519 925 €Range: 258 810€ - 990 765€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
41 397 €×4.7x
Estimation195 722 €
68 211€ - 416 888€
Revenue Multiple30%
4 611 514 €×0.23x
Estimation1 060 264 €
576 475€ - 1 947 227€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 MJ3A MARKET with other companies in the same sector:
The headquarters of MJ3A MARKET is located in LA FOUILLOUSE (42480), in the department Loire.
Where to find the tax return of MJ3A MARKET ?
The tax return of MJ3A MARKET 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 MJ3A MARKET operate?
MJ3A MARKET 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.
Item evolution
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