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2C MANUTENTION : revenue, balance sheet and financial ratios

2C MANUTENTION is a French company founded 15 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in PONT-D'AIN (01160), this company of category PME shows in 2019 a revenue of 831 k€. 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 - 2C MANUTENTION (SIREN 529896565)
Indicator 2025 2023 2019
Revenue N/C N/C 830 941 €
Net income -6 434 € -44 029 € 24 635 €
EBITDA N/C N/C 40 376 €
Net margin N/C N/C 3.0%

Revenue and income statement

In 2025, 2C MANUTENTION records a net loss of 6 k€. This deficit will reduce equity on the balance sheet.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-6 434 €

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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 22%. 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 32%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.409%

Financial autonomy (2025) ?
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

31.7%

Asset age ratio (2025) ?
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

23.4%

Solvency indicators evolution
2C MANUTENTION

Sector positioning

Debt ratio
22.41 2025
2019
2023
2025
Q1: 0.39
Med: 11.18
Q3: 37.8
Average -14 pts over 3 years

In 2025, the debt ratio of 2C MANUTENTION (22.41) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
31.7% 2025
2019
2023
2025
Q1: 31.79%
Med: 51.32%
Q3: 67.58%
Average -24 pts over 3 years

In 2025, the financial autonomy of 2C MANUTENTION (31.7%) 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
2.1 years 2019
2019
Q1: 0.0 years
Med: 0.07 years
Q3: 1.35 years
Average

In 2019, the repayment capacity of 2C MANUTENTION (2.10) 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 141.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

141.026

Liquidity indicators evolution
2C MANUTENTION

Sector positioning

Liquidity ratio
141.03 2025
2019
2023
2025
Q1: 184.94
Med: 264.51
Q3: 393.27
Watch -18 pts over 3 years

In 2025, the liquidity ratio of 2C MANUTENTION (141.03) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
1.63x 2019
2019
Q1: 0.0x
Med: 0.54x
Q3: 3.67x
Good

In 2019, the interest coverage of 2C MANUTENTION (1.6x) 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.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
2C MANUTENTION

Positioning of 2C MANUTENTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Similar companies (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare 2C MANUTENTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about 2C MANUTENTION

What is the revenue of 2C MANUTENTION ?

The revenue of 2C MANUTENTION in 2019 is 831 k€.

Is 2C MANUTENTION profitable?

2C MANUTENTION recorded a net loss in 2025.

Where is the headquarters of 2C MANUTENTION ?

The headquarters of 2C MANUTENTION is located in PONT-D'AIN (01160), in the department Ain.

Where to find the tax return of 2C MANUTENTION ?

The tax return of 2C MANUTENTION 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 2C MANUTENTION operate?

2C MANUTENTION operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.