Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

2A : revenue, balance sheet and financial ratios

2A is a French company founded 9 years ago, specialized in the sector Activités des sièges sociaux. Based in MERLIMONT (62155), this company of category PME shows in 2018 a net income positive of 188 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - 2A (SIREN 820973816)
Indicator 2018 2017
Revenue N/C N/C
Net income 188 244 € 219 358 €
EBITDA -4 677 € -62 120 €
Net margin N/C N/C

Revenue and income statement

En 2018, 2A genera un resultado neto positivo de 188 k€. Evolución 2017-2018: 219 k€ -> 188 k€.

EBITDA (2018) ?
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

-4 677 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-4 676 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

188 244 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 96%. El nivel de deuda es alto: el margen de negociación con los bancos se reduce. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 49%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 1.8 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

96.165%

Financial autonomy (2018) ?
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

48.818%

Repayment capacity (2018) ?
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

1.77

Solvency indicators evolution
2A

Sector positioning

Ratio de endeudamiento
96.17 2018
2017
2018
Q1: 0.81
Med: 27.98
Q3: 115.75
Average -6 pts over 2 years

En 2018, el ratio de endeudamiento de 2A (96.17) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
48.82% 2018
2017
2018
Q1: 19.99%
Med: 52.45%
Q3: 81.39%
Average -17 pts over 2 years

En 2018, el autonomía financiera de 2A (48.8%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
1.77 ans 2018
2017
2018
Q1: 0.0 ans
Med: 0.61 ans
Q3: 4.97 ans
Average

En 2018, el capacidad de reembolso de 2A (1.8 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 4.73. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2018) ?
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

4.728

Interest coverage (2018) ?
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

-151.379

Liquidity indicators evolution
2A

Sector positioning

Ratio de liquidez
4.73 2018
2017
2018
Q1: 101.29
Med: 311.35
Q3: 1280.8
Vigilar

En 2018, el ratio de liquidez de 2A (4.73) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
-151.38x 2018
2017
2018
Q1: -38.4x
Med: 0.0x
Q3: 4.71x
Average -6 pts over 2 years

En 2018, el cobertura de intereses de 2A (-151.4x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 241 días. Excelente situación: los proveedores financian 241 días del ciclo operativo.

Operating WCR (2018) ?
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 (2018) ?
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 (2018) ?
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

241 j

Inventory turnover (2018) ?
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
2A

Positioning of 2A in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 89 transactions of similar company sales in 2018, the value of 2A is estimated at 1 289 725 € (range 407 161€ - 2 688 252€). 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 2018
89 tx
407k€ 1289k€ 2688k€
1 289 725 € Range: 407 161€ - 2 688 252€
NAF 5 année 2018

Valuation method used

Net Income Multiple
188 244 € × 6.9x = 1 289 725 €
Range: 407 161€ - 2 688 253€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 89 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 (Activités des sièges sociaux)

Compare 2A with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about 2A

What is the revenue of 2A ?

The revenue of 2A is not publicly disclosed (confidential accounts filed with INPI).

Is 2A profitable?

Yes, 2A generated a net profit of 188 k€ in 2018.

Where is the headquarters of 2A ?

The headquarters of 2A is located in MERLIMONT (62155), in the department Pas-de-Calais.

Where to find the tax return of 2A ?

The tax return of 2A 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 2A operate?

2A operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.