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259 MM : revenue, balance sheet and financial ratios

259 MM is a French company founded 8 years ago, specialized in the sector Supports juridiques de programmes. Based in CALUIRE-ET-CUIRE (69300), this company of category PME shows in 2020 a revenue of 4.1 M€. 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 - 259 MM (SIREN 832728810)
Indicator 2021 2020 2019 2018
Revenue N/C 4 138 680 € N/C N/C
Net income -3 349 € 1 822 394 € 0 € 0 €
EBITDA -3 349 € 1 821 944 € N/C N/C
Net margin N/C 44.0% N/C N/C

Revenue and income statement

In 2021, 259 MM records a net loss of 3 k€. This deficit will reduce equity on the balance sheet.

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-3 349 €

EBITDA (2021) ?
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

-3 349 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 349 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 349 €

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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 -660%. 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 -15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-659.6%

Financial autonomy (2021) ?
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

-14.88%

Repayment capacity (2021) ?
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

-4.626

Solvency indicators evolution
259 MM

Sector positioning

Debt ratio
-659.6 2021
2019
2020
2021
Q1: -90.33
Med: 0.0
Q3: 159.86
Excellent -50 pts over 3 years

In 2021, the debt ratio of 259 MM (-659.60) 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
-14.88% 2021
2019
2020
2021
Q1: -1.19%
Med: 3.5%
Q3: 37.61%
Average

In 2021, the financial autonomy of 259 MM (-14.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-4.63 years 2021
2020
2021
Q1: -7.2 years
Med: 0.0 years
Q3: 0.53 years
Good -16 pts over 2 years

In 2021, the repayment capacity of 259 MM (-4.63) 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 559.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

559.652

Interest coverage (2021) ?
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
259 MM

Sector positioning

Liquidity ratio
559.65 2021
2019
2020
2021
Q1: 114.98
Med: 302.13
Q3: 894.23
Good +7 pts over 3 years

In 2021, the liquidity ratio of 259 MM (559.65) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2021
2020
2021
Q1: -0.23x
Med: 0.0x
Q3: 0.0x
Good

In 2021, the interest coverage of 259 MM (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 284 days. Excellent situation: suppliers finance 284 days of the operating cycle (retail model).

Operating WCR (2021) ?
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 (2021) ?
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 (2021) ?
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

284 j

Inventory turnover (2021) ?
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
259 MM

Positioning of 259 MM in its sector

Comparison with sector Supports juridiques de programmes

Similar companies (Supports juridiques de programmes)

Compare 259 MM with other companies in the same sector:

Voir toutes les statistiques du secteur Supports juridiques de programmes

Frequently asked questions about 259 MM

What is the revenue of 259 MM ?

The revenue of 259 MM in 2020 is 4.1 M€.

Is 259 MM profitable?

259 MM recorded a net loss in 2021.

Where is the headquarters of 259 MM ?

The headquarters of 259 MM is located in CALUIRE-ET-CUIRE (69300), in the department Rhone.

Where to find the tax return of 259 MM ?

The tax return of 259 MM 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 259 MM operate?

259 MM operates in the sector Supports juridiques de programmes (NAF code 41.10D). See the 'Sector positioning' section above to compare the company with its competitors.