2 MINUTES ANIMATION : revenue, balance sheet and financial ratios

2 MINUTES ANIMATION is a French company founded 24 years ago, specialized in the sector Post-production de films cinématographiques, de vidéo et de programmes de télévision. Based in ANGOULEME (16000), this company of category PME shows in 2024 a revenue of 2.9 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 - 2 MINUTES ANIMATION (SIREN 441110566)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016 2015 2014 2013 2012
Revenue 2 949 545 € 2 842 471 € 2 858 686 € 992 583 € 2 279 753 € 2 049 243 € 1 739 505 € 2 452 570 € 2 542 404 € 1 760 619 € 945 364 € 1 181 662 €
Net income 126 211 € -9 662 € 150 808 € -25 424 € 423 155 € 236 043 € 22 432 € -93 575 € 209 234 € 52 828 € -30 583 € -64 236 €
EBITDA -94 606 € 13 564 € 153 344 € -29 095 € 348 885 € 71 708 € 18 306 € -273 363 € 9 104 € 71 619 € -22 456 € -7 536 €
Net margin 4.3% -0.3% 5.3% -2.6% 18.6% 11.5% 1.3% -3.8% 8.2% 3.0% -3.2% -5.4%

Revenue and income statement

In 2024, 2 MINUTES ANIMATION achieves revenue of 2.9 M€. Over the period 2012-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Vs 2023: +4%. After deducting consumption (0 €), gross margin stands at 2.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -95 k€, representing -3.2% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -797%, reducing margin by 3.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 126 k€, i.e. 4.3% 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

2 949 545 €

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

2 949 545 €

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

-94 606 €

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

-132 531 €

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

126 211 €

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

-3.2%

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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 51%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.519%

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

51.301%

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

5.594%

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

0.045

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

17.6%

Solvency indicators evolution
2 MINUTES ANIMATION

Sector positioning

Debt ratio
0.52 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 37.56
Good

In 2024, the debt ratio of 2 MINUTES ANIMATION (0.52) 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
51.3% 2024
2022
2023
2024
Q1: 5.63%
Med: 41.58%
Q3: 63.71%
Good -15 pts over 3 years

In 2024, the financial autonomy of 2 MINUTES ANIMATION (51.3%) 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
0.04 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.49 years
Average

In 2024, the repayment capacity of 2 MINUTES ANIMATION (0.04) 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 488.32. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

488.321

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

0.0

Liquidity indicators evolution
2 MINUTES ANIMATION

Sector positioning

Liquidity ratio
488.32 2024
2022
2023
2024
Q1: 130.31
Med: 228.85
Q3: 453.39
Excellent

In 2024, the liquidity ratio of 2 MINUTES ANIMATION (488.32) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.26x
Average

In 2024, the interest coverage of 2 MINUTES ANIMATION (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: 107 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. The company must finance 22 days of gap between collections and payments. Inventory turnover is 127 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 156 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2012-2024, WCR increased by +268%, 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

1 278 893 €

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

107 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

85 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

127 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

156 j

WCR and payment terms evolution
2 MINUTES ANIMATION

Positioning of 2 MINUTES ANIMATION in its sector

Comparison with sector Post-production de films cinématographiques, de vidéo et de programmes de télévision

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of 2 MINUTES ANIMATION is estimated at 652 832 € (range 464 738€ - 1 443 118€). The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
88 tx
464k€ 652k€ 1443k€
652 832 € Range: 464 738€ - 1 443 118€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
2 949 545 € × 0.32x
Estimation 951 540 €
703 342€ - 2 042 090€
Net Income Multiple 20%
126 211 € × 1.6x
Estimation 204 771 €
106 834€ - 544 661€
How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Post-production de films cinématographiques, de vidéo et de programmes de télévision)

Compare 2 MINUTES ANIMATION with other companies in the same sector:

Voir toutes les statistiques du secteur Post-production de films cinématographiques, de vidéo et de programmes de télévision

Frequently asked questions about 2 MINUTES ANIMATION

What is the revenue of 2 MINUTES ANIMATION ?

The revenue of 2 MINUTES ANIMATION in 2024 is 2.9 M€.

Is 2 MINUTES ANIMATION profitable?

Yes, 2 MINUTES ANIMATION generated a net profit of 126 k€ in 2024.

Where is the headquarters of 2 MINUTES ANIMATION ?

The headquarters of 2 MINUTES ANIMATION is located in ANGOULEME (16000), in the department Charente.

Where to find the tax return of 2 MINUTES ANIMATION ?

The tax return of 2 MINUTES ANIMATION 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 2 MINUTES ANIMATION operate?

2 MINUTES ANIMATION operates in the sector Post-production de films cinématographiques, de vidéo et de programmes de télévision (NAF code 59.12Z). See the 'Sector positioning' section above to compare the company with its competitors.