SIREN : 423174234
2CM FORMATION is a French company founded 26 years ago, specialized in the sector Formation continue d'adultes. Based in LYON (69008), this company of category PME shows in 2018 a revenue of 418 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
| Indicator | 2018 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 417 982 € | 276 991 € | 233 485 € |
| Net income | 86 926 € | 51 451 € | 33 531 € |
| EBITDA | 125 967 € | 66 229 € | 50 718 € |
| Net margin | 20.8% | 18.6% | 14.4% |
In 2018, 2CM FORMATION achieves revenue of 418 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +33.8%. Vs 2017, growth of +51% (277 k€ -> 418 k€). After deducting consumption (0 €), gross margin stands at 418 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 126 k€, representing 30.1% of revenue. Positive scissor effect: EBITDA margin improves by +6.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 87 k€, i.e. 20.8% of revenue. This profit can be retained or distributed to shareholders.
417 982 €
417 982 €
125 967 €
117 843 €
86 926 €
30.1%
The debt ratio (= Financial debt / Equity x 100) stands at 24%. 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 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
23.65%
59.428%
22.438%
0.244
81.2%
In 2018, the debt ratio of 2CM FORMATION (23.65) 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 2018, the financial autonomy of 2CM FORMATION (59.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2018, the repayment capacity of 2CM FORMATION (0.24) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 275.09. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
275.092
0.147
In 2018, the liquidity ratio of 2CM FORMATION (275.09) 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 2018, the interest coverage of 2CM FORMATION (0.1x) 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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 4 days. WCR is negative (-7 days): operations structurally generate cash. Notable WCR improvement over the period (-264%), freeing up cash.
-8 518 €
15 j
19 j
0 j
-7 j
Based on 134 transactions of similar company sales (all years), the value of 2CM FORMATION is estimated at 232 439 € (range 83 487€ - 718 934€). With an EBITDA of 125 967€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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.
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This estimate is based on the analysis of 134 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 FORMATION with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of 2CM FORMATION in 2018 is 418 k€.
Yes, 2CM FORMATION generated a net profit of 87 k€ in 2018.
The headquarters of 2CM FORMATION is located in LYON (69008), in the department Rhone.
The tax return of 2CM FORMATION 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 FORMATION operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.