SIREN : 538431529
SARL J.C.P is a French company founded 14 years ago, specialized in the sector Débits de boissons. Based in MARSEILLE (13001), this company of category PME shows in 2024 a revenue of 678 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 677 848 € | 836 072 € | 867 919 € | 443 507 € | 384 241 € | 764 441 € |
| Net income | 71 575 € | 122 268 € | 124 574 € | 69 796 € | -17 986 € | 36 421 € |
| EBITDA | 98 944 € | 170 354 € | 199 275 € | 144 789 € | 64 003 € | 124 983 € |
| Net margin | 10.6% | 14.6% | 14.4% | 15.7% | -4.7% | 4.8% |
In 2024, SARL J.C.P achieves revenue of 678 k€. Activity remains stable over the period (CAGR: -2.4%). Significant drop of -19% vs 2023. After deducting consumption (241 k€), gross margin stands at 436 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 99 k€, representing 14.6% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -42%, reducing margin by 5.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 72 k€, i.e. 10.6% of revenue. This profit can be retained or distributed to shareholders.
677 848 €
436 418 €
98 944 €
88 283 €
71 575 €
14.6%
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 73%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.078%
72.977%
12.138%
0.003
2.7%
In 2024, the debt ratio of SARL J.C.P (0.08) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of SARL J.C.P (73.0%) 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 2024, the repayment capacity of SARL J.C.P (0.00) 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 269.19. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.
269.19
1.077
In 2024, the liquidity ratio of SARL J.C.P (269.19) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of SARL J.C.P (1.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 30 days of revenue, i.e. 57 k€ to permanently finance. Notable WCR improvement over the period (-29%), freeing up cash.
56 987 €
0 j
63 j
15 j
30 j
Based on 156 transactions of similar company sales in 2024, the value of SARL J.C.P is estimated at 641 313 € (range 416 089€ - 987 405€). With an EBITDA of 98 944€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.84x (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 156 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 J.C.P with other companies in the same sector:
The revenue of SARL J.C.P in 2024 is 678 k€.
Yes, SARL J.C.P generated a net profit of 72 k€ in 2024.
The headquarters of SARL J.C.P is located in MARSEILLE (13001), in the department Bouches-du-Rhone.
The tax return of SARL J.C.P 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 J.C.P operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.