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

C AND M'S : revenue, balance sheet and financial ratios

C AND M'S is a French company founded 12 years ago, specialized in the sector Restauration traditionnelle. Based in AIGUES-MORTES (30220), this company of category PME shows in 2023 a net income negative of -2 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

Financial history - C AND M'S (SIREN 794583047)
Indicator 2023
Revenue N/C
Net income -2 278 €
EBITDA -2 277 €
Net margin N/C

Revenue and income statement

In 2023, C AND M'S records a net loss of 2 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-2 277 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 277 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 278 €

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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 10%. 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 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.213%

Financial autonomy (2023) ?
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

90.734%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-3.88

Solvency indicators evolution
C AND M'S

Sector positioning

Debt ratio
10.21 2023
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Good

In 2023, the debt ratio of C AND M'S (10.21) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
90.73% 2023
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Excellent

In 2023, the financial autonomy of C AND M'S (90.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-3.88 years 2023
2023
Q1: 0.0 years
Med: 0.57 years
Q3: 3.01 years
Excellent

In 2023, the repayment capacity of C AND M'S (-3.88) 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.

Positioning of C AND M'S in its sector

Comparison with sector Restauration traditionnelle

Similar companies (Restauration traditionnelle)

Compare C AND M'S with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about C AND M'S

What is the revenue of C AND M'S ?

The revenue of C AND M'S is not publicly disclosed (confidential accounts filed with INPI).

Is C AND M'S profitable?

C AND M'S recorded a net loss in 2023.

Where is the headquarters of C AND M'S ?

The headquarters of C AND M'S is located in AIGUES-MORTES (30220), in the department Gard.

Where to find the tax return of C AND M'S ?

The tax return of C AND M'S 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 C AND M'S operate?

C AND M'S operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.