SARL J. M. BESANCON : revenue, balance sheet and financial ratios

SARL J. M. BESANCON is a French company founded 18 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in LATTES (34970), this company of category PME shows in 2022 a revenue of 2.7 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 J. M. BESANCON (SIREN 499879591)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue N/C N/C N/C 2 719 163 € 2 627 337 € 2 445 512 € 1 577 713 €
Net income 2 869 € 35 097 € 65 779 € 5 247 € 100 631 € 119 783 € 53 681 €
EBITDA N/C N/C N/C 26 805 € 158 992 € 192 880 € 98 448 €
Net margin N/C N/C N/C 0.2% 3.8% 4.9% 3.4%

Revenue and income statement

In 2025, SARL J. M. BESANCON generates positive net income of 3 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2025: 54 k€ -> 3 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

2 869 €

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 0%. 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%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.438%

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

72.472%

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

30.2%

Solvency indicators evolution
SARL J. M. BESANCON

Sector positioning

Debt ratio
0.44 2025
2023
2024
2025
Q1: 0.15
Med: 16.09
Q3: 55.94
Good -30 pts over 3 years

In 2025, the debt ratio of SARL J. M. BESANCON (0.44) 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
72.47% 2025
2023
2024
2025
Q1: 13.87%
Med: 44.34%
Q3: 64.59%
Excellent

In 2025, the financial autonomy of SARL J. M. BESANCON (72.5%) 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.

Repayment capacity
2.31 years 2023
2023
Q1: 0.0 years
Med: 0.11 years
Q3: 1.54 years
Watch

In 2023, the repayment capacity of SARL J. M. BESANCON (2.31) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 223.11. 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

223.108

Liquidity indicators evolution
SARL J. M. BESANCON

Sector positioning

Liquidity ratio
223.11 2025
2023
2024
2025
Q1: 143.7
Med: 224.42
Q3: 399.97
Average -12 pts over 3 years

In 2025, the liquidity ratio of SARL J. M. BESANCON (223.11) 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.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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 J. M. BESANCON

Positioning of SARL J. M. BESANCON in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Based on 185 transactions of similar company sales (all years), the value of SARL J. M. BESANCON is estimated at 9 578 € (range 4 122€ - 24 585€). 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
185 transactions
4k€ 9k€ 24k€
9 578 € Range: 4 122€ - 24 585€
NAF 5 all-time

Valuation method used

Net Income Multiple
2 869 € × 3.3x = 9 578 €
Range: 4 123€ - 24 585€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 185 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 (Autres commerces de détail en magasin non spécialisé)

Compare SARL J. M. BESANCON with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about SARL J. M. BESANCON

What is the revenue of SARL J. M. BESANCON ?

The revenue of SARL J. M. BESANCON in 2022 is 2.7 M€.

Is SARL J. M. BESANCON profitable?

Yes, SARL J. M. BESANCON generated a net profit of 3 k€ in 2025.

Where is the headquarters of SARL J. M. BESANCON ?

The headquarters of SARL J. M. BESANCON is located in LATTES (34970), in the department Herault.

Where to find the tax return of SARL J. M. BESANCON ?

The tax return of SARL J. M. BESANCON 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 J. M. BESANCON operate?

SARL J. M. BESANCON operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.