Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1994-06-13 (31 years)Status: ActiveBusiness sector: Travaux de menuiserie métallique et serrurerieLocation: QUINCIEUX (69650), Rhone
C2 ALU : revenue, balance sheet and financial ratios
C2 ALU is a French company
founded 31 years ago,
specialized in the sector Travaux de menuiserie métallique et serrurerie.
Based in QUINCIEUX (69650),
this company of category PME
shows in 2020 a revenue of 710 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, C2 ALU generates positive net income of 2 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 29 k€ -> 2 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
2 252 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 29%. 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 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
28.862%
Financial autonomy (2024)
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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
46.367%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
Debt ratio
9.128
5.685
3.354
1.856
35.165
30.596
42.401
28.862
Financial autonomy
67.114
65.093
72.784
74.716
56.576
55.049
51.563
46.367
Repayment capacity
15.991
2.02
-4.944
-0.114
-0.956
None
None
None
Cash flow / Revenue
None%
1.43%
-0.455%
-14.374%
-22.083%
None%
None%
None%
Sector positioning
Debt ratio
28.862024
2022
2023
2024
Q1: 3.86
Med: 18.7
Q3: 47.26
Average+7 pts over 3 years
In 2024, the debt ratio of C2 ALU (28.86) 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
46.37%2024
2022
2023
2024
Q1: 22.22%
Med: 43.8%
Q3: 59.91%
Good-21 pts over 3 years
In 2024, the financial autonomy of C2 ALU (46.4%) 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 213.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
213.654
Liquidity indicators evolution C2 ALU
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
Liquidity ratio
274.225
243.128
300.451
297.803
392.102
314.634
300.066
213.654
Interest coverage
-0.129
72.166
7.021
0.421
872.771
None
None
None
Sector positioning
Liquidity ratio
213.652024
2022
2023
2024
Q1: 164.13
Med: 228.07
Q3: 326.05
Average-31 pts over 3 years
In 2024, the liquidity ratio of C2 ALU (213.65) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
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Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released Positive = financing needed
0 €
Customer credit (2024)
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Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good 45-60j : Average > 60j : Long
0 j
Supplier credit (2024)
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Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow
0 j
Inventory turnover (2024)
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Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover
0 j
WCR and payment terms evolution C2 ALU
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
Operating WCR
0 €
300 074 €
389 909 €
319 271 €
222 873 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
1
18
13
0
0
0
Customer payment term (days)
0
125
152
212
140
0
0
0
Supplier payment term (days)
99
49
52
69
43
0
0
0
Positioning of C2 ALU in its sector
Comparison with sector Travaux de menuiserie métallique et serrurerie
Valuation estimate
Based on 51 transactions of similar company sales
in 2024,
the value of C2 ALU is estimated at
7 649 €
(range 3 025€ - 17 442€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2024
51 tx
3k€7k€17k€
7 649 €Range: 3 025€ - 17 442€
NAF 5 année 2024
Valuation method used
Net Income Multiple
2 252 €
×
3.4x
=7 649 €
Range: 3 025€ - 17 442€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 51 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 (Travaux de menuiserie métallique et serrurerie)
Compare C2 ALU with other companies in the same sector:
Yes, C2 ALU generated a net profit of 2 k€ in 2024.
Where is the headquarters of C2 ALU ?
The headquarters of C2 ALU is located in QUINCIEUX (69650), in the department Rhone.
Where to find the tax return of C2 ALU ?
The tax return of C2 ALU 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 C2 ALU operate?
C2 ALU operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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