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SARL JBM : revenue, balance sheet and financial ratios

SARL JBM is a French company founded 14 years ago, specialized in the sector Restauration traditionnelle. Based in LYON (69002), this company of category PME shows in 2016 a revenue of 231 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 JBM (SIREN 751224783)
Indicator 2016
Revenue 230 949 €
Net income 4 469 €
EBITDA 34 307 €
Net margin 1.9%

Revenue and income statement

En 2016, SARL JBM alcanza unos ingresos de 231 k€. Tras deducir el consumo (73 k€), el margen bruto se sitúa en 158 k€, es decir, una tasa del 68%. El EBITDA alcanza 34 k€, representando el 14.9% de los ingresos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 4 k€, es decir, el 1.9% de los ingresos.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

230 949 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

157 767 €

EBITDA (2016) ?
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

34 307 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

29 119 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 469 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 395%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 72%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 3.0 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 7.3% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

395.343%

Financial autonomy (2016) ?
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

71.882%

Cash flow / Revenue (2016) ?
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

7.333%

Repayment capacity (2016) ?
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

2.966

Asset age ratio (2016) ?
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

40.8%

Solvency indicators evolution
SARL JBM

Sector positioning

Ratio de endeudamiento
395.34 2016
2016
Q1: 0.0
Med: 39.73
Q3: 192.32
Average

En 2016, el ratio de endeudamiento de SARL JBM (395.34) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
71.88% 2016
2016
Q1: 8.02%
Med: 31.73%
Q3: 58.17%
Excelente

En 2016, el autonomía financiera de SARL JBM (71.9%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
2.97 ans 2016
2016
Q1: 0.0 ans
Med: 0.65 ans
Q3: 3.3 ans
Average

En 2016, el capacidad de reembolso de SARL JBM (3.0 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 39.32. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 7.2x. El resultado de explotación cubre muy ampliamente los gastos financieros.

Liquidity ratio (2016) ?
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

39.318

Interest coverage (2016) ?
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

7.241

Liquidity indicators evolution
SARL JBM

Sector positioning

Ratio de liquidez
39.32 2016
2016
Q1: 40.26
Med: 84.69
Q3: 162.94
Average

En 2016, el ratio de liquidez de SARL JBM (39.32) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
7.24x 2016
2016
Q1: 0.0x
Med: 1.65x
Q3: 8.96x
Bueno

En 2016, el cobertura de intereses de SARL JBM (7.2x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 11 días. Situación favorable. La rotación de existencias es de 26 días. Rotación rápida, señal de buena gestión de existencias. El FM es negativo (-155 días): las operaciones generan estructuralmente tesorería.

Operating WCR (2016) ?
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

-99 507 €

Customer credit (2016) ?
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 (2016) ?
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

11 j

Inventory turnover (2016) ?
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

26 j

WCR in days of revenue (2016) ?
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

-155 j

WCR and payment terms evolution
SARL JBM

Positioning of SARL JBM in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 99 331€ to 222 797€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2016
Indicative
99k€ 154k€ 222k€
154 334 € Range: 99 331€ - 222 797€
NAF 5 année 2016
How is this estimate calculated?

This estimate is based on the analysis of 24 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 (Restauration traditionnelle)

Compare SARL JBM with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SARL JBM

What is the revenue of SARL JBM ?

The revenue of SARL JBM in 2016 is 231 k€.

Is SARL JBM profitable?

Yes, SARL JBM generated a net profit of 4 k€ in 2016.

Where is the headquarters of SARL JBM ?

The headquarters of SARL JBM is located in LYON (69002), in the department Rhone.

Where to find the tax return of SARL JBM ?

The tax return of SARL JBM 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 JBM operate?

SARL JBM operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.