Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2001-01-09 (25 years)Status: ActiveBusiness sector: Activités des sociétés holdingLocation: PANISSIERES (42360), Loire
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
S J 2 M : revenue, balance sheet and financial ratios
S J 2 M is a French company
founded 25 years ago,
specialized in the sector Activités des sociétés holding.
Based in PANISSIERES (42360),
this company of category PME
shows in 2025 a net income positive of 23 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, S J 2 M generates positive net income of 23 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
EBITDA (2025)
?
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
-1 262 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-1 262 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
22 948 €
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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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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 1%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.827%
Financial autonomy (2025)
?
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
97.912%
Repayment capacity (2025)
?
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
0.074
Solvency indicators evolution S J 2 M
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
144.76
154.926
97.685
64.196
41.406
27.383
0.0
1.789
0.827
Financial autonomy
40.856
39.227
50.585
59.761
70.29
78.503
96.939
98.214
97.912
Repayment capacity
-160.06
-412.724
6.95
4.127
3.056
2.299
0.0
0.062
0.074
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
0.832025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Good
In 2025, the debt ratio of S J 2 M (0.83) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
97.91%2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Excellent
In 2025, the financial autonomy of S J 2 M (97.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
0.07 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Good+10 pts over 3 years
In 2025, the repayment capacity of S J 2 M (0.07) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 273.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
273.006
Interest coverage (2025)
?
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 S J 2 M
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
None
None
None
141.871
168.395
None
173.535
13088.136
273.006
Interest coverage
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Sector positioning
Liquidity ratio
273.012025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Average
In 2025, the liquidity ratio of S J 2 M (273.01) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Interest coverage
0.0x2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Good
In 2025, the interest coverage of S J 2 M (0.0x) 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.
Positioning of S J 2 M in its sector
Comparison with sector Activités des sociétés holding
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions).
This range of 9 151€ to 282 014€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
9k€47k€282k€
47 131 €Range: 9 151€ - 282 014€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 20 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 (Activités des sociétés holding)
Compare S J 2 M with other companies in the same sector:
The revenue of S J 2 M is not publicly disclosed (confidential accounts filed with INPI).
Is S J 2 M profitable?
Yes, S J 2 M generated a net profit of 23 k€ in 2025.
Where is the headquarters of S J 2 M ?
The headquarters of S J 2 M is located in PANISSIERES (42360), in the department Loire.
Where to find the tax return of S J 2 M ?
The tax return of S J 2 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).
In which sector does S J 2 M operate?
S J 2 M operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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