SIREN : 793589599
SARL JA2D is a French company founded 12 years ago, specialized in the sector Commerces de détail d'optique. Based in LA FERTE MACE (61600), this company of category PME shows in 2024 a revenue of 811 k€. 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
| Indicator | 2024 | 2023 |
|---|---|---|
| Revenue | 811 049 € | 784 827 € |
| Net income | 112 812 € | 73 319 € |
| EBITDA | 176 577 € | 216 245 € |
| Net margin | 13.9% | 9.3% |
In 2024, SARL JA2D achieves revenue of 811 k€. Vs 2023: +3%. After deducting consumption (264 k€), gross margin stands at 547 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 177 k€, representing 21.8% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -18%, reducing margin by 5.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 113 k€, i.e. 13.9% of revenue. This profit can be retained or distributed to shareholders.
811 049 €
546 820 €
176 577 €
131 172 €
112 812 €
21.8%
The debt ratio (= Financial debt / Equity x 100) stands at 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
55.244%
40.327%
15.469%
0.815
20.6%
In 2024, the debt ratio of SARL JA2D (55.24) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SARL JA2D (40.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SARL JA2D (0.81) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 223.90. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.
223.903
1.603
In 2024, the liquidity ratio of SARL JA2D (223.90) 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.
In 2024, the interest coverage of SARL JA2D (1.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 82 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 44 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 69 days of revenue, i.e. 155 k€ to permanently finance.
155 129 €
32 j
82 j
44 j
69 j
Based on 117 transactions of similar company sales in 2024, the value of SARL JA2D is estimated at 534 473 € (range 340 934€ - 1 023 235€). With an EBITDA of 176 577€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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 117 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 JA2D with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of SARL JA2D in 2024 is 811 k€.
Yes, SARL JA2D generated a net profit of 113 k€ in 2024.
The headquarters of SARL JA2D is located in LA FERTE MACE (61600), in the department Orne.
The tax return of SARL JA2D 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 JA2D operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.