SARL 2 J : revenue, balance sheet and financial ratios

SARL 2 J is a French company founded 17 years ago, specialized in the sector Production d'électricité. Based in PAMIERS (09100), this company of category PME shows in 2019 a revenue of 16 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 - SARL 2 J (SIREN 509478905)
Indicator 2020 2019 2018 2017 2016
Revenue N/C 15 972 € 16 120 € 17 249 € 17 877 €
Net income 246 € -5 490 € -7 043 € -5 658 € -5 654 €
EBITDA N/C 10 894 € 11 076 € 12 970 € 13 276 €
Net margin N/C -34.4% -43.7% -32.8% -31.6%

Revenue and income statement

In 2020, SARL 2 J generates positive net income of 246 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

246 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -236%. 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 -72%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-235.515%

Financial autonomy (2020) ?
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

-72.387%

Asset age ratio (2020) ?
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

37.4%

Solvency indicators evolution
SARL 2 J

Sector positioning

Debt ratio
-235.51 2020
2018
2019
2020
Q1: -178.18
Med: 0.22
Q3: 279.45
Excellent

In 2020, the debt ratio of SARL 2 J (-235.51) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-72.39% 2020
2018
2019
2020
Q1: -3.99%
Med: 9.72%
Q3: 55.68%
Average

In 2020, the financial autonomy of SARL 2 J (-72.4%) 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
21.12 years 2019
2018
2019
Q1: -1.07 years
Med: 1.36 years
Q3: 7.63 years
Average

In 2019, the repayment capacity of SARL 2 J (21.12) 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 699.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

699.558

Liquidity indicators evolution
SARL 2 J

Sector positioning

Liquidity ratio
699.56 2020
2018
2019
2020
Q1: 71.44
Med: 269.85
Q3: 849.85
Good +7 pts over 3 years

In 2020, the liquidity ratio of SARL 2 J (699.56) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
44.83x 2019
2018
2019
Q1: -0.04x
Med: 3.26x
Q3: 18.16x
Excellent

In 2019, the interest coverage of SARL 2 J (44.8x) 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.

Operating WCR (2020) ?
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 (2020) ?
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 (2020) ?
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 (2020) ?
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
SARL 2 J

Positioning of SARL 2 J in its sector

Comparison with sector Production d'électricité

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SARL 2 J is estimated at 708 € (range 179€ - 2 613€). 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.

Estimated enterprise value 2020
85 tx
0k€ 0k€ 2k€
708 € Range: 179€ - 2 613€
NAF 5 all-time

Valuation method used

Net Income Multiple
246 € × 2.9x = 708 €
Range: 180€ - 2 613€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Production d'électricité)

Compare SARL 2 J with other companies in the same sector:

Frequently asked questions about SARL 2 J

What is the revenue of SARL 2 J ?

The revenue of SARL 2 J in 2019 is 16 k€.

Is SARL 2 J profitable?

Yes, SARL 2 J generated a net profit of 246€ in 2020.

Where is the headquarters of SARL 2 J ?

The headquarters of SARL 2 J is located in PAMIERS (09100), in the department Ariege.

Where to find the tax return of SARL 2 J ?

The tax return of SARL 2 J 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 SARL 2 J operate?

SARL 2 J operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.