SIREN : 391383072
A 2 C is a French company founded 32 years ago, specialized in the sector Restauration de type rapide. Based in NIMES (30900), this company of category PME shows in 2024 a revenue of 4.2 M€. 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 4 211 331 € | N/C | N/C | N/C | 4 936 459 € | 4 437 006 € | 4 219 125 € | 3 806 599 € |
| Net income | 101 039 € | -16 681 € | 298 980 € | 113 568 € | 127 147 € | 93 577 € | 54 609 € | -29 391 € |
| EBITDA | 352 566 € | N/C | N/C | N/C | 1 161 775 € | 1 002 336 € | 933 607 € | 791 800 € |
| Net margin | 2.4% | N/C | N/C | N/C | 2.6% | 2.1% | 1.3% | -0.8% |
In 2024, A 2 C achieves revenue of 4.2 M€. Revenue is growing positively over 8 years (CAGR: +1.3%). After deducting consumption (1.0 M€), gross margin stands at 3.2 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 353 k€, representing 8.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 101 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.
4 211 331 €
3 170 351 €
352 566 €
68 996 €
101 039 €
8.4%
The debt ratio (= Financial debt / Equity x 100) stands at 197%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
196.687%
20.51%
4.642%
3.587
33.7%
In 2024, the debt ratio of A 2 C (196.69) 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 A 2 C (20.5%) 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 A 2 C (3.59) 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 111.88. 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 3.4x. Financial charges are adequately covered by operations.
111.879
3.425
In 2024, the liquidity ratio of A 2 C (111.88) 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 A 2 C (3.4x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 186 k€ to permanently finance. Over 2016-2024, WCR increased by +793%, requiring additional financing.
186 436 €
2 j
64 j
3 j
16 j
Based on 698 transactions of similar company sales in 2024, the value of A 2 C is estimated at 1 812 000 € (range 957 107€ - 3 249 284€). With an EBITDA of 352 566€, the sector multiple of 5.4x 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.
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This estimate is based on the analysis of 698 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 A 2 C with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of A 2 C in 2024 is 4.2 M€.
Yes, A 2 C generated a net profit of 101 k€ in 2024.
The headquarters of A 2 C is located in NIMES (30900), in the department Gard.
The tax return of A 2 C 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).
A 2 C operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.