SOCIETE J.C.H. V.I : revenue, balance sheet and financial ratios

SOCIETE J.C.H. V.I is a French company founded 27 years ago, specialized in the sector Entretien et réparation d'autres véhicules automobiles. Based in CAMBON (81990), this company of category ETI shows in 2024 a revenue of 2.8 M€. 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

Financial history - SOCIETE J.C.H. V.I (SIREN 421583147)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 779 063 € 2 637 697 € 2 279 029 € 2 234 155 € 1 953 173 € 2 091 612 € 2 051 885 € 1 767 111 € 1 718 522 €
Net income 308 098 € 251 709 € 222 991 € 171 340 € 152 745 € 160 094 € 161 665 € 143 017 € 144 442 €
EBITDA 351 082 € 306 811 € 227 224 € 224 723 € 192 914 € 241 736 € 239 115 € 179 461 € 211 099 €
Net margin 11.1% 9.5% 9.8% 7.7% 7.8% 7.7% 7.9% 8.1% 8.4%

Revenue and income statement

In 2024, SOCIETE J.C.H. V.I achieves revenue of 2.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Vs 2023: +5%. After deducting consumption (1.2 M€), gross margin stands at 1.6 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 351 k€, representing 12.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 308 k€, i.e. 11.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 779 063 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 589 523 €

EBITDA (2024) ?
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

351 082 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

368 075 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

308 098 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.6%

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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 1%. 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 82%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.79%

Financial autonomy (2024) ?
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

81.988%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

10.442%

Repayment capacity (2024) ?
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

0.057

Asset age ratio (2024) ?
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

14.4%

Solvency indicators evolution
SOCIETE J.C.H. V.I

Sector positioning

Debt ratio
0.79 2024
2022
2023
2024
Q1: 1.99
Med: 16.61
Q3: 54.29
Excellent

In 2024, the debt ratio of SOCIETE J.C.H. V.I (0.79) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
81.99% 2024
2022
2023
2024
Q1: 28.49%
Med: 50.33%
Q3: 66.52%
Excellent +5 pts over 3 years

In 2024, the financial autonomy of SOCIETE J.C.H. V.I (82.0%) 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 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 1.56 years
Good -6 pts over 3 years

In 2024, the repayment capacity of SOCIETE J.C.H. V.I (0.06) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 558.32. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

558.317

Interest coverage (2024) ?
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

0.026

Liquidity indicators evolution
SOCIETE J.C.H. V.I

Sector positioning

Liquidity ratio
558.32 2024
2022
2023
2024
Q1: 171.52
Med: 240.06
Q3: 341.51
Excellent

In 2024, the liquidity ratio of SOCIETE J.C.H. V.I (558.32) 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
0.03x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.89x
Q3: 4.59x
Average

In 2024, the interest coverage of SOCIETE J.C.H. V.I (0.0x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 157 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2024, WCR increased by +140%, requiring additional financing.

Operating WCR (2024) ?
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

1 214 061 €

Customer credit (2024) ?
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

50 j

Supplier credit (2024) ?
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

48 j

Inventory turnover (2024) ?
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

46 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

157 j

WCR and payment terms evolution
SOCIETE J.C.H. V.I

Positioning of SOCIETE J.C.H. V.I in its sector

Comparison with sector Entretien et réparation d'autres véhicules automobiles

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of SOCIETE J.C.H. V.I is estimated at 1 538 098 € (range 659 670€ - 2 753 548€). With an EBITDA of 351 082€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2024
147 transactions
659k€ 1538k€ 2753k€
1 538 098 € Range: 659 670€ - 2 753 548€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
351 082 € × 5.5x
Estimation 1 939 122 €
740 401€ - 3 145 193€
Revenue Multiple 30%
2 779 063 € × 0.35x
Estimation 964 749 €
639 448€ - 1 810 671€
Net Income Multiple 20%
308 098 € × 4.5x
Estimation 1 395 562 €
488 178€ - 3 188 755€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Entretien et réparation d'autres véhicules automobiles)

Compare SOCIETE J.C.H. V.I with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation d'autres véhicules automobiles

Frequently asked questions about SOCIETE J.C.H. V.I

What is the revenue of SOCIETE J.C.H. V.I ?

The revenue of SOCIETE J.C.H. V.I in 2024 is 2.8 M€.

Is SOCIETE J.C.H. V.I profitable?

Yes, SOCIETE J.C.H. V.I generated a net profit of 308 k€ in 2024.

Where is the headquarters of SOCIETE J.C.H. V.I ?

The headquarters of SOCIETE J.C.H. V.I is located in CAMBON (81990), in the department Tarn.

Where to find the tax return of SOCIETE J.C.H. V.I ?

The tax return of SOCIETE J.C.H. V.I 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 SOCIETE J.C.H. V.I operate?

SOCIETE J.C.H. V.I operates in the sector Entretien et réparation d'autres véhicules automobiles (NAF code 45.20B). See the 'Sector positioning' section above to compare the company with its competitors.