Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

S2JU : revenue, balance sheet and financial ratios

S2JU is a French company founded 12 years ago, specialized in the sector Restauration traditionnelle. Based in BOURGOIN-JALLIEU (38300), this company of category PME shows in 2025 a net income positive of 55 k€. 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 - S2JU (SIREN 800655847)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income 54 541 € 14 814 € -74 810 € -115 278 € 296 040 € 27 390 € 18 509 € 72 519 € -6 345 € 71 573 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, S2JU generates positive net income of 55 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 72 k€ -> 55 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

54 541 €

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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 173%. 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 21%. The balance between equity and debt is satisfactory.

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

172.696%

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

20.632%

Asset age ratio (2025) ?
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

10.2%

Solvency indicators evolution
S2JU

Sector positioning

Debt ratio
172.7 2025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Average

In 2025, the debt ratio of S2JU (172.70) 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
20.63% 2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Average +6 pts over 3 years

In 2025, the financial autonomy of S2JU (20.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 124.31. 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

124.311

Liquidity indicators evolution
S2JU

Sector positioning

Liquidity ratio
124.31 2025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Average

In 2025, the liquidity ratio of S2JU (124.31) 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.

Positioning of S2JU in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of S2JU is estimated at 308 097 € (range 174 278€ - 697 789€). 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 2025
557 transactions
174k€ 308k€ 697k€
308 097 € Range: 174 278€ - 697 789€
NAF 5 année 2025

Valuation method used

Net Income Multiple
54 541 € × 5.6x = 308 098 €
Range: 174 279€ - 697 790€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 557 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 (Restauration traditionnelle)

Compare S2JU with other companies in the same sector:

Frequently asked questions about S2JU

What is the revenue of S2JU ?

The revenue of S2JU is not publicly disclosed (confidential accounts filed with INPI).

Is S2JU profitable?

Yes, S2JU generated a net profit of 55 k€ in 2025.

Where is the headquarters of S2JU ?

The headquarters of S2JU is located in BOURGOIN-JALLIEU (38300), in the department Isere.

Where to find the tax return of S2JU ?

The tax return of S2JU 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 S2JU operate?

S2JU operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.