SIREN : 507442689
SARL CJC is a French company founded 17 years ago, specialized in the sector Soins de beauté. Based in POITIERS (86000), this company of category PME shows in 2021 a revenue of 125 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
| Indicator | 2021 | 2020 |
|---|---|---|
| Revenue | 125 354 € | 106 479 € |
| Net income | 32 969 € | 5 763 € |
| EBITDA | 35 192 € | 6 722 € |
| Net margin | 26.3% | 5.4% |
In 2021, SARL CJC achieves revenue of 125 k€. Vs 2020, growth of +18% (106 k€ -> 125 k€). After deducting consumption (14 k€), gross margin stands at 111 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 35 k€, representing 28.1% of revenue. Positive scissor effect: EBITDA margin improves by +21.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 26.3% of revenue. This profit can be retained or distributed to shareholders.
125 354 €
111 445 €
35 192 €
37 515 €
32 969 €
25.7%
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 76%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
7.901%
75.533%
22.709%
0.18
4.6%
In 2021, the debt ratio of SARL CJC (7.90) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of SARL CJC (75.5%) 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.
In 2021, the repayment capacity of SARL CJC (0.18) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 480.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
480.515
0.0
In 2021, the liquidity ratio of SARL CJC (480.51) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2021, the interest coverage of SARL CJC (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 37 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 2 days of revenue, i.e. 631 € to permanently finance.
631 €
0 j
30 j
37 j
2 j
Based on 157 transactions of similar company sales in 2021, the value of SARL CJC is estimated at 147 615 € (range 90 311€ - 250 381€). With an EBITDA of 35 192€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.69x (in line with sector norms). 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.
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This estimate is based on the analysis of 157 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SARL CJC with other companies in the same sector:
The revenue of SARL CJC in 2021 is 125 k€.
Yes, SARL CJC generated a net profit of 33 k€ in 2021.
The headquarters of SARL CJC is located in POITIERS (86000), in the department Vienne.
The tax return of SARL CJC 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).
SARL CJC operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.