SARL AUTOCARS J C JAMES : revenue, balance sheet and financial ratios

SARL AUTOCARS J C JAMES is a French company founded 35 years ago, specialized in the sector Transports routiers réguliers de voyageurs. Based in GENNEVILLIERS (92230), this company of category PME shows in 2023 a revenue of 5.3 M€. 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

Financial history - SARL AUTOCARS J C JAMES (SIREN 381368182)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 5 336 351 € 5 054 318 € 3 717 532 € 3 088 347 € 7 687 098 € 9 180 918 € 8 451 448 € 7 767 853 € N/C
Net income 98 222 € 274 779 € 231 969 € -582 673 € -39 594 € 5 341 € 327 572 € 294 138 € 95 222 €
EBITDA 298 165 € 188 794 € 363 827 € -433 953 € -398 743 € -323 699 € -47 616 € 105 600 € N/C
Net margin 1.8% 5.4% 6.2% -18.9% -0.5% 0.1% 3.9% 3.8% N/C

Revenue and income statement

In 2023, SARL AUTOCARS J C JAMES achieves revenue of 5.3 M€. Revenue is declining over the period 2016-2023 (CAGR: -5.2%). Vs 2022: +6%. After deducting consumption (-6 k€), gross margin stands at 5.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 298 k€, representing 5.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 98 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 336 351 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 341 991 €

EBITDA (2023) ?
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

298 165 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

300 238 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

98 222 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.6%

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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 152%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

151.6%

Financial autonomy (2023) ?
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

13.786%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

6.256%

Repayment capacity (2023) ?
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

1.202

Asset age ratio (2023) ?
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

16.5%

Solvency indicators evolution
SARL AUTOCARS J C JAMES

Sector positioning

Debt ratio
151.6 2023
2021
2022
2023
Q1: 0.17
Med: 19.48
Q3: 72.71
Watch

In 2023, the debt ratio of SARL AUTOCARS J C JAMES (151.60) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
13.79% 2023
2021
2022
2023
Q1: 17.68%
Med: 35.91%
Q3: 55.55%
Average

In 2023, the financial autonomy of SARL AUTOCARS J C JAMES (13.8%) 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
1.2 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.01 years
Q3: 1.57 years
Average

In 2023, the repayment capacity of SARL AUTOCARS J C JAMES (1.20) 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 173.84. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

173.843

Interest coverage (2023) ?
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

1.658

Liquidity indicators evolution
SARL AUTOCARS J C JAMES

Sector positioning

Liquidity ratio
173.84 2023
2021
2022
2023
Q1: 119.7
Med: 175.15
Q3: 289.47
Average +25 pts over 3 years

In 2023, the liquidity ratio of SARL AUTOCARS J C JAMES (173.84) 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
1.66x 2023
2021
2022
2023
Q1: -0.09x
Med: 0.06x
Q3: 3.1x
Good

In 2023, the interest coverage of SARL AUTOCARS J C JAMES (1.7x) 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. Average customer payment term: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The company must finance 9 days of gap between collections and payments. Overall, WCR represents 40 days of revenue, i.e. 592 k€ to permanently finance.

Operating WCR (2023) ?
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

591 748 €

Customer credit (2023) ?
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

29 j

Supplier credit (2023) ?
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

20 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

40 j

WCR and payment terms evolution
SARL AUTOCARS J C JAMES

Positioning of SARL AUTOCARS J C JAMES in its sector

Comparison with sector Transports routiers réguliers de voyageurs

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SARL AUTOCARS J C JAMES is estimated at 484 660 € (range 243 264€ - 1 207 573€). With an EBITDA of 298 165€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.14x (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.

Estimated enterprise value 2023
85 tx
243k€ 484k€ 1207k€
484 660 € Range: 243 264€ - 1 207 573€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
298 165 € × 1.4x
Estimation 417 373 €
117 124€ - 1 184 432€
Revenue Multiple 30%
5 336 351 € × 0.14x
Estimation 753 966 €
567 352€ - 1 691 416€
Net Income Multiple 20%
98 222 € × 2.5x
Estimation 248 922 €
72 483€ - 539 666€

Valuation evolution

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 (Transports routiers réguliers de voyageurs)

Compare SARL AUTOCARS J C JAMES with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers réguliers de voyageurs

Frequently asked questions about SARL AUTOCARS J C JAMES

What is the revenue of SARL AUTOCARS J C JAMES ?

The revenue of SARL AUTOCARS J C JAMES in 2023 is 5.3 M€.

Is SARL AUTOCARS J C JAMES profitable?

Yes, SARL AUTOCARS J C JAMES generated a net profit of 98 k€ in 2023.

Where is the headquarters of SARL AUTOCARS J C JAMES ?

The headquarters of SARL AUTOCARS J C JAMES is located in GENNEVILLIERS (92230), in the department Hauts-de-Seine.

Where to find the tax return of SARL AUTOCARS J C JAMES ?

The tax return of SARL AUTOCARS J C JAMES 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 AUTOCARS J C JAMES operate?

SARL AUTOCARS J C JAMES operates in the sector Transports routiers réguliers de voyageurs (NAF code 49.39A). See the 'Sector positioning' section above to compare the company with its competitors.