SIREN : 833376197
SARL JCS is a French company founded 8 years ago, specialized in the sector Débits de boissons. Based in LE MONETIER-LES-BAINS (05220), this company of category PME shows in 2021 a revenue of 157 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 | 2019 | 2018 |
|---|---|---|---|---|
| Revenue | 156 895 € | 368 384 € | 392 614 € | 306 496 € |
| Net income | 11 857 € | 2 392 € | 72 907 € | 68 843 € |
| EBITDA | 12 384 € | 11 123 € | 83 728 € | 78 124 € |
| Net margin | 7.6% | 0.6% | 18.6% | 22.5% |
In 2021, SARL JCS achieves revenue of 157 k€. Revenue is declining over the period 2018-2021 (CAGR: -20.0%). Significant drop of -57% vs 2020. After deducting consumption (64 k€), gross margin stands at 93 k€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 7.9% of revenue. Positive scissor effect: EBITDA margin improves by +4.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 7.6% of revenue. This profit can be retained or distributed to shareholders.
156 895 €
92 585 €
12 384 €
3 599 €
11 857 €
5.6%
The debt ratio (= Financial debt / Equity x 100) stands at 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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 25.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
44.719%
54.585%
1.273%
25.942
60.6%
In 2021, the debt ratio of SARL JCS (44.72) 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 JCS (54.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2021, the repayment capacity of SARL JCS (25.94) 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 216.37. 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 14.4x. Operating income very largely covers interest expenses: high safety margin.
216.369
14.381
In 2021, the liquidity ratio of SARL JCS (216.37) 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 2021, the interest coverage of SARL JCS (14.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-27 days): operations structurally generate cash. Notable WCR improvement over the period (-186%), freeing up cash.
-11 642 €
2 j
11 j
27 j
-27 j
Based on 72 transactions of similar company sales
in 2021,
the value of SARL JCS is estimated at
106 891 €
(range 63 761€ - 189 238€).
With an EBITDA of 12 384€, the sector multiple of 5.0x is applied.
The price/revenue ratio is 1.23x
(premium valuation).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
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This estimate is based on the analysis of 72 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 JCS with other companies in the same sector:
The revenue of SARL JCS in 2021 is 157 k€.
Yes, SARL JCS generated a net profit of 12 k€ in 2021.
The headquarters of SARL JCS is located in LE MONETIER-LES-BAINS (05220), in the department Hautes-Alpes.
The tax return of SARL JCS 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 JCS operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.