SIREN : 449453000
M.J.M. is a French company founded 22 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in MOULINS (03000), this company of category PME shows in 2021 a revenue of 713 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
| Indicator | 2021 | 2019 |
|---|---|---|
| Revenue | 713 140 € | N/C |
| Net income | 190 021 € | -20 294 € |
| EBITDA | 57 188 € | N/C |
| Net margin | 26.6% | N/C |
In 2021, M.J.M. achieves revenue of 713 k€. After deducting consumption (428 k€), gross margin stands at 285 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 57 k€, representing 8.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 190 k€, i.e. 26.6% of revenue. This profit can be retained or distributed to shareholders.
713 140 €
285 483 €
57 188 €
36 680 €
190 021 €
7.7%
The debt ratio (= Financial debt / Equity x 100) stands at 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 28.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
87.591%
23.589%
28.47%
0.579
9.7%
In 2021, the debt ratio of M.J.M. (87.59) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of M.J.M. (23.6%) 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 M.J.M. (0.58) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 108.51. 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 2.3x. Financial charges are adequately covered by operations.
108.506
2.296
In 2021, the liquidity ratio of M.J.M. (108.51) 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 2021, the interest coverage of M.J.M. (2.3x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 123 days. Excellent situation: suppliers finance 122 days of the operating cycle (retail model). Overall, WCR represents 102 days of revenue, i.e. 201 k€ to permanently finance.
201 163 €
1 j
123 j
0 j
102 j
Based on 96 transactions of similar company sales
in 2021,
the value of M.J.M. is estimated at
344 864 €
(range 127 106€ - 751 196€).
With an EBITDA of 57 188€, the sector multiple of 4.2x is applied.
The price/revenue ratio is 0.37x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 96 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 M.J.M. with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of M.J.M. in 2021 is 713 k€.
Yes, M.J.M. generated a net profit of 190 k€ in 2021.
The headquarters of M.J.M. is located in MOULINS (03000), in the department Allier.
The tax return of M.J.M. 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).
M.J.M. 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.