Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2006-10-01 (19 years)Status: ActiveBusiness sector: Travaux de menuiserie métallique et serrurerieLocation: MAURS (15600), Cantal
C2M : revenue, balance sheet and financial ratios
C2M is a French company
founded 19 years ago,
specialized in the sector Travaux de menuiserie métallique et serrurerie.
Based in MAURS (15600),
this company of category PME
shows in 2017 a revenue of 1.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, C2M generates positive net income of 96 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 51 k€ -> 96 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
95 945 €
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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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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 14%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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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
14.373%
Financial autonomy (2025)
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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
72.088%
Asset age ratio (2025)
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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
2021
2022
2023
2024
2025
Debt ratio
20.787
21.063
9.318
13.136
11.015
5.752
10.466
13.575
12.219
14.373
Financial autonomy
66.882
61.478
72.181
71.1
72.27
66.221
67.261
70.686
70.428
72.088
Repayment capacity
1.577
-4.297
None
None
None
None
None
None
None
None
Cash flow / Revenue
6.324%
-2.061%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
14.372025
2023
2024
2025
Q1: 4.19
Med: 16.06
Q3: 36.01
Good+8 pts over 3 years
In 2025, the debt ratio of C2M (14.37) 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
72.09%2025
2023
2024
2025
Q1: 31.82%
Med: 48.6%
Q3: 62.94%
Excellent+7 pts over 3 years
In 2025, the financial autonomy of C2M (72.1%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 466.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
466.309
Liquidity indicators evolution C2M
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
409.288
303.345
387.35
394.004
411.202
272.769
323.47
419.671
389.166
466.309
Interest coverage
2.224
-7.06
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
466.312025
2023
2024
2025
Q1: 169.06
Med: 226.21
Q3: 323.06
Excellent
In 2025, the liquidity ratio of C2M (466.31) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
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 (2025)
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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 (2025)
?
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 (2025)
?
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 (2025)
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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 C2M
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
328 328 €
347 464 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
17
27
0
0
0
0
0
0
0
0
Customer payment term (days)
76
69
387
377
474
349
298
0
0
0
Supplier payment term (days)
38
48
236
251
223
387
320
0
0
0
Positioning of C2M in its sector
Comparison with sector Travaux de menuiserie métallique et serrurerie
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions).
This range of 181 828€ to 628 972€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
181k€399k€628k€
399 752 €Range: 181 828€ - 628 972€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 21 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 C2M with other companies in the same sector:
The headquarters of C2M is located in MAURS (15600), in the department Cantal.
Where to find the tax return of C2M ?
The tax return of C2M 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 C2M operate?
C2M 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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