RJCM : revenue, balance sheet and financial ratios

RJCM is a French company founded 25 years ago, specialized in the sector Supérettes. Based in SENS (89100), this company of category PME shows in 2022 a revenue of 2.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - RJCM (SIREN 433352119)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 2 781 327 € 2 554 091 € 2 501 288 € 2 449 583 € 2 420 162 € 2 642 412 € 2 585 002 €
Net income 39 795 € 673 € 1 277 € -253 € 429 € 1 772 € -2 174 € -1 448 € 18 760 €
EBITDA N/C N/C 101 069 € 84 961 € 95 576 € 56 358 € 49 629 € 65 264 € 84 887 €
Net margin N/C N/C 0.0% -0.0% 0.0% 0.1% -0.1% -0.1% 0.7%

Revenue and income statement

In 2024, RJCM generates positive net income of 40 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 19 k€ -> 40 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

39 795 €

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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 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

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

66.97%

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

30.375%

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

25.5%

Solvency indicators evolution
RJCM

Sector positioning

Debt ratio
66.97 2024
2022
2023
2024
Q1: 0.25
Med: 23.83
Q3: 85.22
Average -7 pts over 3 years

In 2024, the debt ratio of RJCM (66.97) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
30.38% 2024
2022
2023
2024
Q1: 10.71%
Med: 34.3%
Q3: 54.75%
Average +11 pts over 3 years

In 2024, the financial autonomy of RJCM (30.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.0 years 2022
2022
Q1: 0.0 years
Med: 0.52 years
Q3: 3.07 years
Average

In 2022, the repayment capacity of RJCM (4.00) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 82.89. 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

82.888

Liquidity indicators evolution
RJCM

Sector positioning

Liquidity ratio
82.89 2024
2022
2023
2024
Q1: 96.57
Med: 149.63
Q3: 227.74
Watch +20 pts over 3 years

In 2024, the liquidity ratio of RJCM (82.89) 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
3.12x 2022
2022
Q1: 0.0x
Med: 0.5x
Q3: 3.52x
Good

In 2022, the interest coverage of RJCM (3.1x) 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) 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
RJCM

Positioning of RJCM in its sector

Comparison with sector Supérettes

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of RJCM is estimated at 231 833 € (range 104 582€ - 523 551€). 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
104k€ 231k€ 523k€
231 833 € Range: 104 582€ - 523 551€
NAF 5 année 2024

Valuation method used

Net Income Multiple
39 795 € × 5.8x = 231 833 €
Range: 104 583€ - 523 551€

Only this financial indicator is available for this company.

Valuation evolution

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 (Supérettes)

Compare RJCM with other companies in the same sector:

Voir toutes les statistiques du secteur Supérettes

Frequently asked questions about RJCM

What is the revenue of RJCM ?

The revenue of RJCM in 2022 is 2.8 M€.

Is RJCM profitable?

Yes, RJCM generated a net profit of 40 k€ in 2024.

Where is the headquarters of RJCM ?

The headquarters of RJCM is located in SENS (89100), in the department Yonne.

Where to find the tax return of RJCM ?

The tax return of RJCM 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 RJCM operate?

RJCM operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.