Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2017-01-20 (9 years)Status: ActiveBusiness sector: Restauration de type rapideLocation: PALAISEAU (91120), Essonne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
2A,2M : revenue, balance sheet and financial ratios
2A,2M is a French company
founded 9 years ago,
specialized in the sector Restauration de type rapide.
Based in PALAISEAU (91120),
this company of category PME
shows in 2021 a revenue of 114 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2021, 2A,2M achieves revenue of 114 k€. After deducting consumption (79 k€), gross margin stands at 36 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 18.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 27.6% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2021)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
114 279 €
Gross margin (2021)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
35 657 €
EBITDA (2021)
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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
21 502 €
EBIT (2021)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
21 502 €
Net income (2021)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
31 502 €
EBITDA margin (2021)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
18.8%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 27.6% 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 (2021)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.0%
Financial autonomy (2021)
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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
0.0%
Cash flow / Revenue (2021)
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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
27.566%
Repayment capacity (2021)
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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
0.0
Solvency indicators evolution 2A,2M
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
Debt ratio
0.0
Financial autonomy
0.0
Repayment capacity
0.0
Cash flow / Revenue
27.566%
Sector positioning
Debt ratio
0.02021
2021
Q1: 0.0
Med: 36.58
Q3: 152.33
Excellent
In 2021, the debt ratio of 2A,2M (0.00) 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
0.0%2021
2021
Q1: 4.53%
Med: 28.76%
Q3: 52.93%
Average
In 2021, the financial autonomy of 2A,2M (0.0%) 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
0.0 years2021
2021
Q1: 0.0 years
Med: 0.13 years
Q3: 1.7 years
Excellent
In 2021, the repayment capacity of 2A,2M (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 8 days of gap between collections and payments. Inventory turnover is 29 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 88 days of revenue, i.e. 28 k€ to permanently finance.
Operating WCR (2021)
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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
27 975 €
Customer credit (2021)
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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
8 j
Supplier credit (2021)
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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 (2021)
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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
29 j
WCR in days of revenue (2021)
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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
88 j
WCR and payment terms evolution 2A,2M
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
Operating WCR
27 975 €
Inventory turnover (days)
29
Customer payment term (days)
8
Supplier payment term (days)
0
Positioning of 2A,2M in its sector
Comparison with sector Restauration de type rapide
Valuation estimate
Based on 663 transactions of similar company sales
in 2021,
the value of 2A,2M is estimated at
135 700 €
(range 76 215€ - 248 437€).
With an EBITDA of 21 502€, the sector multiple of 5.7x is applied.
The price/revenue ratio is 0.87x
(in line with sector norms).
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 value2021
663 transactions
76k€135k€248k€
135 700 €Range: 76 215€ - 248 437€
NAF 5 année 2021
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
21 502 €×5.7x
Estimation122 362 €
70 481€ - 228 343€
Revenue Multiple30%
114 279 €×0.87x
Estimation99 048 €
64 694€ - 163 601€
Net Income Multiple20%
31 502 €×7.1x
Estimation224 027 €
107 831€ - 425 932€
How is this estimate calculated?
This estimate is based on the analysis of 663 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 (Restauration de type rapide)
Compare 2A,2M with other companies in the same sector:
Yes, 2A,2M generated a net profit of 32 k€ in 2021.
Where is the headquarters of 2A,2M ?
The headquarters of 2A,2M is located in PALAISEAU (91120), in the department Essonne.
Where to find the tax return of 2A,2M ?
The tax return of 2A,2M 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,2M operate?
2A,2M operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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