Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

B2M : revenue, balance sheet and financial ratios

B2M is a French company founded 19 years ago, specialized in the sector Supermarchés. Based in GUILVINEC (29730), this company of category PME shows in 2021 a net income positive of 31 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - B2M (SIREN 494763964)
Indicator 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C
Net income 30 705 € 25 635 € -3 056 € 98 € 13 102 €
EBITDA N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2021, B2M generates positive net income of 31 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2021: 13 k€ -> 31 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

30 705 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

77.001%

Financial autonomy (2021) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

31.386%

Asset age ratio (2021) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

44.9%

Solvency indicators evolution
B2M

Sector positioning

Debt ratio
77.0 2021
2019
2020
2021
Q1: 0.98
Med: 35.92
Q3: 114.72
Average -12 pts over 3 years

In 2021, the debt ratio of B2M (77.00) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
31.39% 2021
2019
2020
2021
Q1: 13.38%
Med: 30.29%
Q3: 46.4%
Good

In 2021, the financial autonomy of B2M (31.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 140.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

140.867

Liquidity indicators evolution
B2M

Sector positioning

Liquidity ratio
140.87 2021
2019
2020
2021
Q1: 108.54
Med: 142.64
Q3: 197.8
Average -26 pts over 3 years

In 2021, the liquidity ratio of B2M (140.87) 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.

Positioning of B2M in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 291 transactions of similar company sales in 2021, the value of B2M is estimated at 146 700 € (range 62 172€ - 354 193€). 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.

Estimated enterprise value 2021
291 transactions
62k€ 146k€ 354k€
146 700 € Range: 62 172€ - 354 193€
NAF 5 année 2021

Valuation method used

Net Income Multiple
30 705 € × 4.8x = 146 700 €
Range: 62 173€ - 354 193€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 291 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Supermarchés)

Compare B2M with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about B2M

What is the revenue of B2M ?

The revenue of B2M is not publicly disclosed (confidential accounts filed with INPI).

Is B2M profitable?

Yes, B2M generated a net profit of 31 k€ in 2021.

Where is the headquarters of B2M ?

The headquarters of B2M is located in GUILVINEC (29730), in the department Finistere.

Where to find the tax return of B2M ?

The tax return of B2M 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).

In which sector does B2M operate?

B2M operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.