SIREN : 443983093
2CM- MANAGER is a French company founded 23 years ago, specialized in the sector Edition de logiciels applicatifs. Based in CARCASSONNE (11000), this company of category PME shows in 2024 a revenue of 768 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 767 585 € | 600 883 € | 405 960 € | 469 081 € | 521 835 € | 484 542 € | 310 643 € | 171 159 € |
| Net income | 193 590 € | 60 974 € | 17 € | 45 502 € | 5 009 € | 7 248 € | 3 379 € | 15 653 € |
| EBITDA | 268 038 € | 107 148 € | 5 981 € | 73 546 € | 9 613 € | 25 660 € | 5 389 € | 20 562 € |
| Net margin | 25.2% | 10.1% | 0.0% | 9.7% | 1.0% | 1.5% | 1.1% | 9.1% |
In 2024, 2CM- MANAGER achieves revenue of 768 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +20.6%. Vs 2023, growth of +28% (601 k€ -> 768 k€). After deducting consumption (72 k€), gross margin stands at 695 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 268 k€, representing 34.9% of revenue. Positive scissor effect: EBITDA margin improves by +17.1 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 194 k€, i.e. 25.2% of revenue. This profit can be retained or distributed to shareholders.
767 585 €
695 140 €
268 038 €
221 583 €
193 590 €
34.9%
The debt ratio (= Financial debt / Equity x 100) stands at 16%. 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 49%. 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 26.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
15.6%
49.476%
26.576%
0.199
43.6%
In 2024, the debt ratio of 2CM- MANAGER (15.60) 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 2024, the financial autonomy of 2CM- MANAGER (49.5%) 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 2024, the repayment capacity of 2CM- MANAGER (0.20) 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 389.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
389.638
0.0
In 2024, the liquidity ratio of 2CM- MANAGER (389.64) 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 2CM- MANAGER (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 110 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The gap of 89 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 26 days of revenue, i.e. 56 k€ to permanently finance. Over 2016-2024, WCR increased by +286%, requiring additional financing.
56 249 €
110 j
21 j
8 j
26 j
Based on 103 transactions of similar company sales (all years), the value of 2CM- MANAGER is estimated at 234 438 € (range 85 533€ - 702 493€). With an EBITDA of 268 038€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.25x (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 103 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- MANAGER with other companies in the same sector:
Voir toutes les statistiques du secteur Edition de logiciels applicatifs
The revenue of 2CM- MANAGER in 2024 is 768 k€.
Yes, 2CM- MANAGER generated a net profit of 194 k€ in 2024.
The headquarters of 2CM- MANAGER is located in CARCASSONNE (11000), in the department Aude.
The tax return of 2CM- MANAGER 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- MANAGER operates in the sector Edition de logiciels applicatifs (NAF code 58.29C). See the 'Sector positioning' section above to compare the company with its competitors.