SIREN : 439630468
2C2M is a French company founded 24 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in SANARY-SUR-MER (83110), this company of category PME shows in 2024 a revenue of 266 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2021 | 2020 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 266 335 € | 261 374 € | 225 755 € | 197 316 € | 143 354 € | 122 654 € |
| Net income | -38 549 € | -56 978 € | 8 768 € | 8 895 € | 7 479 € | 45 469 € |
| EBITDA | 223 489 € | 215 002 € | 188 792 € | 144 009 € | 90 912 € | 62 936 € |
| Net margin | -14.5% | -21.8% | 3.9% | 4.5% | 5.2% | 37.1% |
In 2024, 2C2M achieves revenue of 266 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.2%. Vs 2023: +2%. After deducting consumption (0 €), gross margin stands at 266 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 223 k€, representing 83.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -39 k€ (-14.5% of revenue), which will impact equity.
266 335 €
266 335 €
223 489 €
222 798 €
-38 549 €
83.9%
The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
9.524%
86.327%
-14.215%
-5.088
99.6%
In 2024, the debt ratio of 2C2M (9.52) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of 2C2M (86.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of 2C2M (-5.09) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 303.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.
303.337
1.385
In 2024, the liquidity ratio of 2C2M (303.34) 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.
In 2024, the interest coverage of 2C2M (1.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 171 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 171 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 39 days of revenue, i.e. 29 k€ to permanently finance. Notable WCR improvement over the period (-92%), freeing up cash.
29 193 €
171 j
0 j
0 j
39 j
Based on 87 transactions of similar company sales
(all years),
the value of 2C2M is estimated at
377 478 €
(range 72 386€ - 871 473€).
With an EBITDA of 223 489€, the sector multiple of 2.3x is applied.
The price/revenue ratio is 0.57x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 87 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare 2C2M with other companies in the same sector:
Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport
The revenue of 2C2M in 2024 is 266 k€.
2C2M recorded a net loss in 2024.
The headquarters of 2C2M is located in SANARY-SUR-MER (83110), in the department Var.
The tax return of 2C2M 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).
2C2M operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.