SAS J2L : revenue, balance sheet and financial ratios

SAS J2L is a French company founded 12 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in SAINT-DENIS (93200), this company of category PME shows in 2016 a revenue of 467 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 - SAS J2L (SIREN 794459750)
Indicator 2019 2016 2015
Revenue N/C 466 788 € 424 627 €
Net income 845 513 € 70 393 € 70 966 €
EBITDA N/C 101 220 € 125 102 €
Net margin N/C 15.1% 16.7%

Revenue and income statement

In 2019, SAS J2L generates positive net income of 846 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2019: 71 k€ -> 846 k€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

845 513 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 88%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.756%

Financial autonomy (2019) ?
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

88.081%

Asset age ratio (2019) ?
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

49.6%

Solvency indicators evolution
SAS J2L

Sector positioning

Debt ratio
1.76 2019
2015
2016
2019
Q1: 0.0
Med: 16.73
Q3: 246.45
Good -23 pts over 3 years

In 2019, the debt ratio of SAS J2L (1.76) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
88.08% 2019
2015
2016
2019
Q1: 0.45%
Med: 24.72%
Q3: 69.1%
Excellent +10 pts over 3 years

In 2019, the financial autonomy of SAS J2L (88.1%) 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.

Repayment capacity
0.06 years 2016
2015
2016
Q1: -3.84 years
Med: 0.0 years
Q3: 2.52 years
Average

In 2016, the repayment capacity of SAS J2L (0.06) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 922.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

922.474

Liquidity indicators evolution
SAS J2L

Sector positioning

Liquidity ratio
922.47 2019
2015
2016
2019
Q1: 142.58
Med: 433.01
Q3: 2171.07
Good +22 pts over 3 years

In 2019, the liquidity ratio of SAS J2L (922.47) 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.

Interest coverage
0.0x 2016
2015
2016
Q1: -2.23x
Med: 0.0x
Q3: 3.98x
Good

In 2016, the interest coverage of SAS J2L (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2019) ?
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

0 €

Customer credit (2019) ?
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 (2019) ?
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

0 j

Inventory turnover (2019) ?
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

0 j

WCR and payment terms evolution
SAS J2L

Positioning of SAS J2L in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (36 transactions). This range of 1 070 702€ to 6 968 478€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
1070k€ 3226k€ 6968k€
3 226 697 € Range: 1 070 702€ - 6 968 478€
NAF 5 année 2019

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 36 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 (Activités des marchands de biens immobiliers)

Compare SAS J2L with other companies in the same sector:

Frequently asked questions about SAS J2L

What is the revenue of SAS J2L ?

The revenue of SAS J2L in 2016 is 467 k€.

Is SAS J2L profitable?

Yes, SAS J2L generated a net profit of 846 k€ in 2019.

Where is the headquarters of SAS J2L ?

The headquarters of SAS J2L is located in SAINT-DENIS (93200), in the department Seine-Saint-Denis.

Where to find the tax return of SAS J2L ?

The tax return of SAS J2L 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 SAS J2L operate?

SAS J2L operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.