Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

2C2A : revenue, balance sheet and financial ratios

2C2A is a French company founded 18 years ago, specialized in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé. Based in AMIENS (80000), this company of category PME shows in 2022 a revenue of 748 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-13

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

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : exercice déficitaire.

In summary, 2C2A is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - 2C2A (SIREN 498009067)
Indicator 2024 2023 2022 2020 2019 2018 2017
Revenue N/C N/C 748 437 € N/C N/C N/C N/C
Net income -89 472 € -301 304 € 6 267 € 26 608 € -39 165 € -113 818 € 31 638 €
EBITDA N/C N/C 37 048 € N/C N/C N/C N/C
Net margin N/C N/C 0.8% N/C N/C N/C N/C

Revenue and income statement

In 2024, 2C2A records a net loss of 89 k€. This deficit will reduce equity on the balance sheet.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

748 437 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

421 715 €

EBITDA (2022) ?
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

37 048 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

9 158 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 267 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 207%. This ratio is less favorable than the sector median (14.9%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 23%. This ratio is less favorable than the sector median (47.2%) and warrants attention. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 26.1 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (1.0 years) and warrants attention. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (6.8%).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

206.88%

Financial autonomy (2022) ?
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

23.26%

Cash flow / Revenue (2022) ?
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

4.54%

Repayment capacity (2022) ?
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

26.14

Asset age ratio (2022) ?
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

26.5%

Solvency indicators evolution
2C2A

Sector positioning

Debt ratio
1668.39% 2024
Q1: 3.43%
Med: 14.91%
Q3: 59.49%
Watch +18 pts over 3 years

In 2024, the debt ratio of 2C2A (1668.4%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
3.68% 2024
Q1: 16.92%
Med: 47.19%
Q3: 70.64%
Watch -17 pts over 3 years

In 2024, the financial autonomy of 2C2A (3.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
26.14 years 2022
Q1: 0.0 years
Med: 0.99 years
Q3: 3.38 years
Watch

In 2022, the repayment capacity of 2C2A (26.14) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.95. This ratio is less favorable than the sector median (2.8) and warrants attention. The interest coverage ratio (= EBIT / Interest expenses) is 9.2x. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.1x).

Liquidity ratio (2022) ?
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

1.95

Interest coverage (2022) ?
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

9.25

Liquidity indicators evolution
2C2A

Sector positioning

Liquidity ratio
1.27 2024
Q1: 1.5
Med: 2.81
Q3: 4.91
Watch -7 pts over 3 years

In 2024, the liquidity ratio of 2C2A (1.27) 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
9.25x 2022
Q1: 0.0x
Med: 1.14x
Q3: 4.93x
Excellent

In 2022, the interest coverage of 2C2A (9.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 291 days of revenue, i.e. 0 € to permanently finance.

Operating WCR (2022) ?
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

604 064 €

Customer credit (2022) ?
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

7 j

Supplier credit (2022) ?
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

189 j

Inventory turnover (2022) ?
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

210 j

WCR in days of revenue (2022) ?
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

291 j

WCR and payment terms evolution
2C2A

Positioning of 2C2A in its sector

Comparison with sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Similar companies (Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé)

Compare 2C2A with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Top companies in Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé:

Top companies in Somme

Largest companies by revenue in the department Somme:

Voir le classement complet du département Somme

Frequently asked questions about 2C2A

What is the revenue of 2C2A ?

The revenue of 2C2A in 2022 is 748 k€.

Is 2C2A profitable?

2C2A recorded a net loss in 2024.

Where is the headquarters of 2C2A ?

The headquarters of 2C2A is located in AMIENS (80000), in the department Somme.

Where to find the tax return of 2C2A ?

The tax return of 2C2A 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 2C2A operate?

2C2A operates in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé (NAF code 47.77Z). See the 'Sector positioning' section above to compare the company with its competitors.