Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2013-07-03 (12 years)Status: ActiveBusiness sector: SupermarchésLocation: BURIE (17770), Charente-Maritime
C2M : revenue, balance sheet and financial ratios
C2M is a French company
founded 12 years ago,
specialized in the sector Supermarchés.
Based in BURIE (17770),
this company of category PME
shows in 2021 a revenue of 5.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, C2M generates positive net income of 80 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 54 k€ -> 80 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
80 244 €
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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.
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
34.582%
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
39.46%
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
2021
2022
2023
2024
Debt ratio
0.0
444.896
466.588
490.528
278.871
152.218
96.868
70.733
34.582
Financial autonomy
20.349
18.032
12.449
11.222
17.272
26.628
30.731
30.713
39.46
Repayment capacity
0.0
-13.788
9.484
9.639
3.233
2.226
None
None
None
Cash flow / Revenue
0.773%
None%
1.906%
1.421%
3.55%
4.046%
None%
None%
None%
Sector positioning
Debt ratio
34.582024
2022
2023
2024
Q1: 1.09
Med: 38.44
Q3: 110.66
Good-20 pts over 3 years
In 2024, the debt ratio of C2M (34.58) 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
39.46%2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.11%
Good+12 pts over 3 years
In 2024, the financial autonomy of C2M (39.5%) 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 135.51. 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
135.515
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
Liquidity ratio
106.938
1222.256
94.234
75.162
103.972
136.443
139.644
127.82
135.515
Interest coverage
0.0
-18.549
29.095
13.963
3.986
1.598
None
None
None
Sector positioning
Liquidity ratio
135.512024
2022
2023
2024
Q1: 105.99
Med: 141.63
Q3: 201.49
Average
In 2024, the liquidity ratio of C2M (135.51) 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)
?
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)
?
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 C2M
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
14 095 €
0 €
221 255 €
201 080 €
99 884 €
190 912 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
16
15
12
14
0
0
0
Customer payment term (days)
1
0
1
1
0
1
0
0
0
Supplier payment term (days)
10
108
29
28
25
24
0
0
0
Positioning of C2M in its sector
Comparison with sector Supermarchés
Valuation estimate
Based on 551 transactions of similar company sales
in 2024,
the value of C2M is estimated at
467 476 €
(range 210 884€ - 1 055 706€).
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 value2024
551 transactions
210k€467k€1055k€
467 476 €Range: 210 884€ - 1 055 706€
NAF 5 année 2024
Valuation method used
Net Income Multiple
80 244 €
×
5.8x
=467 477 €
Range: 210 884€ - 1 055 706€
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 551 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 C2M with other companies in the same sector:
The headquarters of C2M is located in BURIE (17770), in the department Charente-Maritime.
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 Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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