SIREN : 823229372
SJ2L is a French company founded 9 years ago, specialized in the sector Supermarchés. Based in PETITE-FORET (59494), this company of category PME shows in 2024 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Revenue | 1 345 572 € | 1 686 794 € | 1 578 262 € | 1 553 927 € |
| Net income | -41 054 € | 29 426 € | 13 189 € | 18 236 € |
| EBITDA | -30 571 € | 35 514 € | -11 413 € | 27 594 € |
| Net margin | -3.1% | 1.7% | 0.8% | 1.2% |
In 2024, SJ2L achieves revenue of 1.3 M€. Activity remains stable over the period (CAGR: -4.7%). Significant drop of -20% vs 2023. After deducting consumption (1.0 M€), gross margin stands at 325 k€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -31 k€, representing -2.3% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -186%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -41 k€ (-3.1% of revenue), which will impact equity.
1 345 572 €
324 693 €
-30 571 €
-68 619 €
-41 054 €
-2.3%
The debt ratio (= Financial debt / Equity x 100) stands at 293%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 903.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
292.815%
19.781%
0.03%
903.474
90.3%
In 2024, the debt ratio of SJ2L (292.81) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of SJ2L (19.8%) 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 2024, the repayment capacity of SJ2L (903.47) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 132.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
132.514
-36.152
In 2024, the liquidity ratio of SJ2L (132.51) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of SJ2L (-36.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 102 k€ to permanently finance. Over 2021-2024, WCR increased by +61%, requiring additional financing.
102 438 €
1 j
32 j
27 j
27 j
Based on 551 transactions of similar company sales in 2024, the value of SJ2L is estimated at 309 369 € (range 168 207€ - 568 172€). The price/revenue ratio is 0.23x (conservative 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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 551 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 SJ2L with other companies in the same sector:
The revenue of SJ2L in 2024 is 1.3 M€.
SJ2L recorded a net loss in 2024.
The headquarters of SJ2L is located in PETITE-FORET (59494), in the department Nord.
The tax return of SJ2L 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).
SJ2L operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.