SJM DISTRIBUTION : revenue, balance sheet and financial ratios

SJM DISTRIBUTION is a French company founded 28 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in VETRE-SUR-ANZON (42111), this company of category PME shows in 2019 a revenue of 993 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 - SJM DISTRIBUTION (SIREN 420848954)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 992 617 € 1 032 128 € 949 654 € 855 376 €
Net income 29 790 € 25 792 € 36 224 € 27 564 € 18 031 € 21 920 € 14 275 € 28 860 € 21 219 € 14 679 €
EBITDA N/C N/C N/C N/C N/C N/C 49 142 € 52 469 € 40 161 € 65 495 €
Net margin N/C N/C N/C N/C N/C N/C 1.4% 2.8% 2.2% 1.7%

Revenue and income statement

In 2025, SJM DISTRIBUTION generates positive net income of 30 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 15 k€ -> 30 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

29 790 €

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

33.68%

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

63.547%

Asset age ratio (2025) ?
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

19.3%

Solvency indicators evolution
SJM DISTRIBUTION

Sector positioning

Debt ratio
33.68 2025
2023
2024
2025
Q1: 4.82
Med: 28.34
Q3: 97.59
Average +7 pts over 3 years

In 2025, the debt ratio of SJM DISTRIBUTION (33.68) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
63.55% 2025
2023
2024
2025
Q1: 21.4%
Med: 46.13%
Q3: 67.72%
Good

In 2025, the financial autonomy of SJM DISTRIBUTION (63.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 562.12. 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

562.12

Liquidity indicators evolution
SJM DISTRIBUTION

Sector positioning

Liquidity ratio
562.12 2025
2023
2024
2025
Q1: 178.81
Med: 298.19
Q3: 555.86
Excellent

In 2025, the liquidity ratio of SJM DISTRIBUTION (562.12) 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.

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 (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

0 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
SJM DISTRIBUTION

Positioning of SJM DISTRIBUTION in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 113 transactions of similar company sales in 2025, the value of SJM DISTRIBUTION is estimated at 127 064 € (range 40 535€ - 208 473€). 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.

Estimated enterprise value 2025
113 transactions
40k€ 127k€ 208k€
127 064 € Range: 40 535€ - 208 473€
NAF 5 année 2025

Valuation method used

Net Income Multiple
29 790 € × 4.3x = 127 064 €
Range: 40 535€ - 208 474€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Commerce de voitures et de véhicules automobiles légers)

Compare SJM DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about SJM DISTRIBUTION

What is the revenue of SJM DISTRIBUTION ?

The revenue of SJM DISTRIBUTION in 2019 is 993 k€.

Is SJM DISTRIBUTION profitable?

Yes, SJM DISTRIBUTION generated a net profit of 30 k€ in 2025.

Where is the headquarters of SJM DISTRIBUTION ?

The headquarters of SJM DISTRIBUTION is located in VETRE-SUR-ANZON (42111), in the department Loire.

Where to find the tax return of SJM DISTRIBUTION ?

The tax return of SJM DISTRIBUTION 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 SJM DISTRIBUTION operate?

SJM DISTRIBUTION operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.