SIREN : 442775516
SARL JJUMA is a French company founded 23 years ago, specialized in the sector Débits de boissons. Based in AUGNY (57685), this company of category PME shows in 2015 a revenue of 743 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 | 2015 |
|---|---|
| Revenue | 743 051 € |
| Net income | 13 925 € |
| EBITDA | 54 862 € |
| Net margin | 1.9% |
In 2015, SARL JJUMA achieves revenue of 743 k€. After deducting consumption (177 k€), gross margin stands at 566 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 55 k€, representing 7.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.
743 051 €
566 419 €
54 862 €
29 199 €
13 925 €
7.4%
The debt ratio (= Financial debt / Equity x 100) stands at 270%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
269.684%
22.879%
5.247%
8.928
35.2%
In 2015, the debt ratio of SARL JJUMA (269.68) 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 2015, the financial autonomy of SARL JJUMA (22.9%) 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 2015, the repayment capacity of SARL JJUMA (8.93) 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 71.25. 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 27.4x. Operating income very largely covers interest expenses: high safety margin.
71.252
27.391
In 2015, the liquidity ratio of SARL JJUMA (71.25) 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 2015, the interest coverage of SARL JJUMA (27.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 21 days of revenue, i.e. 43 k€ to permanently finance.
42 510 €
0 j
43 j
21 j
21 j
Based on 1048 transactions of similar company sales (all years), the value of SARL JJUMA is estimated at 402 587 € (range 242 278€ - 629 020€). With an EBITDA of 54 862€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.93x (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 1048 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 JJUMA with other companies in the same sector:
The revenue of SARL JJUMA in 2015 is 743 k€.
Yes, SARL JJUMA generated a net profit of 14 k€ in 2015.
The headquarters of SARL JJUMA is located in AUGNY (57685), in the department Moselle.
The tax return of SARL JJUMA 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 JJUMA operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.