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.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - C2M (SIREN 794204081)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 5 035 927 € 4 674 021 € 4 376 069 € 4 059 731 € N/C 6 320 591 €
Net income 80 244 € 117 717 € 67 367 € 105 531 € 70 129 € -35 165 € -22 421 € -155 315 € 54 288 €
EBITDA N/C N/C N/C 219 357 € 180 938 € 61 125 € 33 384 € -52 095 € 46 910 €
Net margin N/C N/C N/C 2.1% 1.5% -0.8% -0.6% N/C 0.9%

Revenue and income statement

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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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 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) ?
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) ?
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) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

15.4%

Solvency indicators evolution
C2M

Sector positioning

Debt ratio
34.58 2024
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) ?
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

Sector positioning

Liquidity ratio
135.51 2024
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) ?
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) ?
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

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 value 2024
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

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:

Frequently asked questions about C2M

What is the revenue of C2M ?

The revenue of C2M in 2021 is 5.0 M€.

Is C2M profitable?

Yes, C2M generated a net profit of 80 k€ in 2024.

Where is the headquarters of C2M ?

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.