SIREN : 842949455
A2C is a French company founded 7 years ago, specialized in the sector Restauration traditionnelle. Based in VAULX-EN-VELIN (69120), this company of category PME shows in 2021 a revenue of 438 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 | 2021 | 2020 | 2019 |
|---|---|---|---|
| Revenue | 437 581 € | 743 217 € | 310 764 € |
| Net income | -167 444 € | -288 517 € | -245 475 € |
| EBITDA | -61 621 € | -148 824 € | -210 266 € |
| Net margin | -38.3% | -38.8% | -79.0% |
In 2021, A2C achieves revenue of 438 k€. Over the period 2019-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +18.7%. Significant drop of -41% vs 2020. After deducting consumption (179 k€), gross margin stands at 258 k€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -62 k€, representing -14.1% of revenue. Positive scissor effect: EBITDA margin improves by +5.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -167 k€ (-38.3% of revenue), which will impact equity.
437 581 €
258 254 €
-61 621 €
-163 484 €
-167 444 €
-9.6%
The debt ratio (= Financial debt / Equity x 100) stands at -237%. 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%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-237.37%
-58.562%
-13.66%
-18.694
74.0%
In 2021, the debt ratio of A2C (-237.37) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2021, the financial autonomy of A2C (-58.6%) 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 2021, the repayment capacity of A2C (-18.69) 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 99.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
99.181
-22.429
In 2021, the liquidity ratio of A2C (99.18) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2021, the interest coverage of A2C (-22.4x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 113 days. Excellent situation: suppliers finance 112 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 93 days of revenue, i.e. 113 k€ to permanently finance. Over 2019-2021, WCR increased by +480%, requiring additional financing.
112 940 €
1 j
113 j
8 j
93 j
Based on 663 transactions of similar company sales in 2021, the value of A2C is estimated at 379 260 € (range 247 718€ - 626 437€). The price/revenue ratio is 0.87x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 663 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 A2C with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of A2C in 2021 is 438 k€.
A2C recorded a net loss in 2021.
The headquarters of A2C is located in VAULX-EN-VELIN (69120), in the department Rhone.
The tax return of A2C 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).
A2C operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.