Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2019-01-25 (7 years)Status: ActiveBusiness sector: Gestion de fondsLocation: BON-ENCONTRE (47240), Lot-et-Garonne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SJ2L : revenue, balance sheet and financial ratios
SJ2L is a French company
founded 7 years ago,
specialized in the sector Gestion de fonds.
Based in BON-ENCONTRE (47240),
this company of category PME
shows in 2025 a net income positive of 74 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, SJ2L generates positive net income of 74 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2025: 67 k€ -> 74 k€.
EBITDA (2025)
?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity
-4 381 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-4 381 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
74 442 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 71%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
40.926%
Financial autonomy (2025)
?
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
70.796%
Repayment capacity (2025)
?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent 3-5 years : Fair > 5 years : Warning
2.444
Solvency indicators evolution SJ2L
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
2025
Debt ratio
901.601
321.498
183.218
110.492
68.06
40.926
Financial autonomy
9.956
23.597
35.196
47.359
59.363
70.796
Repayment capacity
9.285
6.116
5.05
4.127
3.175
2.444
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
40.932025
2023
2024
2025
Q1: 0.0
Med: 11.01
Q3: 95.19
Average-16 pts over 3 years
In 2025, the debt ratio of SJ2L (40.93) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
70.8%2025
2023
2024
2025
Q1: 9.37%
Med: 52.48%
Q3: 89.45%
Good+14 pts over 3 years
In 2025, the financial autonomy of SJ2L (70.8%) 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.
Repayment capacity
2.44 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.13 years
Q3: 3.47 years
Average-8 pts over 3 years
In 2025, the repayment capacity of SJ2L (2.44) 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 4252.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
4252.917
Interest coverage (2025)
?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
-26.889
Liquidity indicators evolution SJ2L
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
2023
2024
2025
Liquidity ratio
6630.417
1520.15
1990.156
2460.938
3887.603
4252.917
Interest coverage
-31.332
-70.04
-58.634
-47.762
-44.821
-26.889
Sector positioning
Liquidity ratio
4252.922025
2023
2024
2025
Q1: 115.9
Med: 589.92
Q3: 4166.44
Excellent
In 2025, the liquidity ratio of SJ2L (4252.92) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
-26.89x2025
2023
2024
2025
Q1: -76.71x
Med: 0.0x
Q3: 0.0x
Average+11 pts over 3 years
In 2025, the interest coverage of SJ2L (-26.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) and payment terms
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: 99 days. Excellent situation: suppliers finance 99 days of the operating cycle (retail model).
Operating WCR (2025)
?
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 (2025)
?
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 (2025)
?
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
99 j
Inventory turnover (2025)
?
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 SJ2L
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
Supplier payment term (days)
42
201
117
119
112
99
Positioning of SJ2L in its sector
Comparison with sector Gestion de fonds
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions).
This range of 96 651€ to 557 005€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
96k€190k€557k€
190 643 €Range: 96 651€ - 557 005€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 40 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 (Gestion de fonds)
Compare SJ2L with other companies in the same sector:
The revenue of SJ2L is not publicly disclosed (confidential accounts filed with INPI).
Is SJ2L profitable?
Yes, SJ2L generated a net profit of 74 k€ in 2025.
Where is the headquarters of SJ2L ?
The headquarters of SJ2L is located in BON-ENCONTRE (47240), in the department Lot-et-Garonne.
Where to find the tax return of SJ2L ?
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).
In which sector does SJ2L operate?
SJ2L operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart