SIREN : 488039819
2CM is a French company founded 20 years ago, specialized in the sector Commerces de détail d'optique. Based in LA VILLE-DU-BOIS (91620), this company of category PME shows in 2022 a revenue of 1.3 M€. 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 | 2022 | 2021 | 2016 | 2015 | 2014 |
|---|---|---|---|---|---|
| Revenue | 1 307 343 € | 1 259 479 € | 1 377 915 € | 1 468 550 € | 1 354 912 € |
| Net income | -79 010 € | 70 044 € | 68 668 € | 103 109 € | 363 319 € |
| EBITDA | 142 003 € | 264 062 € | 215 205 € | 238 195 € | 372 737 € |
| Net margin | -6.0% | 5.6% | 5.0% | 7.0% | 26.8% |
In 2022, 2CM achieves revenue of 1.3 M€. Activity remains stable over the period (CAGR: -0.4%). Vs 2021: +4%. After deducting consumption (417 k€), gross margin stands at 890 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 142 k€, representing 10.9% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -46%, reducing margin by 10.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -79 k€ (-6.0% of revenue), which will impact equity.
1 307 343 €
890 056 €
142 003 €
-39 067 €
-79 010 €
10.9%
The debt ratio (= Financial debt / Equity x 100) stands at 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
74.761%
46.699%
-5.013%
-11.753
73.7%
In 2022, the debt ratio of 2CM (74.76) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2022, the financial autonomy of 2CM (46.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2022, the repayment capacity of 2CM (-11.75) 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 99.22. 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 28.1x. Operating income very largely covers interest expenses: high safety margin.
99.218
28.128
In 2022, the liquidity ratio of 2CM (99.22) 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.
In 2022, the interest coverage of 2CM (28.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. Excellent situation: suppliers finance 86 days of the operating cycle (retail model). Inventory turnover is 38 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 114 k€ to permanently finance. Over 2014-2022, WCR increased by +271%, requiring additional financing.
114 445 €
0 j
86 j
38 j
32 j
Based on 109 transactions of similar company sales in 2022, the value of 2CM is estimated at 399 497 € (range 253 332€ - 730 477€). With an EBITDA of 142 003€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.48x (conservative valuation). 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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 109 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 2CM with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of 2CM in 2022 is 1.3 M€.
2CM recorded a net loss in 2022.
The headquarters of 2CM is located in LA VILLE-DU-BOIS (91620), in the department Essonne.
The tax return of 2CM 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).
2CM operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.