SIREN : 791349913
C2M is a French company founded 13 years ago, specialized in the sector Réparation de chaussures et d'articles en cuir. Based in AVIGNON (84000), this company of category PME shows in 2019 a revenue of 162 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2019 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 161 742 € | 166 075 € | 173 485 € |
| Net income | 25 209 € | 5 575 € | 22 925 € |
| EBITDA | 41 902 € | 36 979 € | 56 268 € |
| Net margin | 15.6% | 3.4% | 13.2% |
In 2019, C2M achieves revenue of 162 k€. Activity remains stable over the period (CAGR: -2.3%). Slight decline of -3% vs 2017. After deducting consumption (24 k€), gross margin stands at 137 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 25.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 15.6% of revenue. This profit can be retained or distributed to shareholders.
161 742 €
137 341 €
41 902 €
31 758 €
25 209 €
25.9%
The debt ratio (= Financial debt / Equity x 100) stands at 224%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 13.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
223.818%
26.675%
13.434%
5.956
2.3%
In 2019, the debt ratio of C2M (223.82) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2019, the financial autonomy of C2M (26.7%) 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 2019, the repayment capacity of C2M (5.96) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 62.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 5.0x. Operating income very largely covers interest expenses: high safety margin.
62.551
5.012
In 2019, the liquidity ratio of C2M (62.55) 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 2019, the interest coverage of C2M (5.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 1 days of revenue, i.e. 437 € to permanently finance. Notable WCR improvement over the period (-98%), freeing up cash.
437 €
0 j
53 j
25 j
1 j
Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 128 580€ to 294 166€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 33 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 C2M with other companies in the same sector:
Voir toutes les statistiques du secteur Réparation de chaussures et d'articles en cuir
The revenue of C2M in 2019 is 162 k€.
Yes, C2M generated a net profit of 25 k€ in 2019.
The headquarters of C2M is located in AVIGNON (84000), in the department Vaucluse.
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).
C2M operates in the sector Réparation de chaussures et d'articles en cuir (NAF code 95.23Z). See the 'Sector positioning' section above to compare the company with its competitors.