C2M : revenue, balance sheet and financial ratios

C2M is a French company founded 9 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in LANSARGUES (34130), this company of category PME shows in 2018 a revenue of 2.1 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 828865766)
Indicator 2021 2018 2017
Revenue N/C 2 111 758 € 738 886 €
Net income 237 379 € 244 077 € 62 952 €
EBITDA N/C 164 858 € 54 244 €
Net margin N/C 11.6% 8.5%

Revenue and income statement

In 2021, C2M generates positive net income of 237 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2021: 63 k€ -> 237 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

237 379 €

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

34.208%

Financial autonomy (2021) ?
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

70.913%

Asset age ratio (2021) ?
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

64.7%

Solvency indicators evolution
C2M

Sector positioning

Debt ratio
34.21 2021
2017
2018
2021
Q1: 0.0
Med: 12.47
Q3: 65.88
Average +26 pts over 3 years

In 2021, the debt ratio of C2M (34.21) 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
70.91% 2021
2017
2018
2021
Q1: 11.67%
Med: 31.6%
Q3: 55.2%
Excellent

In 2021, the financial autonomy of C2M (70.9%) 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.

Repayment capacity
0.0 years 2018
2017
2018
Q1: 0.0 years
Med: 0.01 years
Q3: 2.01 years
Excellent -25 pts over 2 years

In 2018, the repayment capacity of C2M (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 903.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

903.687

Liquidity indicators evolution
C2M

Sector positioning

Liquidity ratio
903.69 2021
2017
2018
2021
Q1: 116.24
Med: 172.21
Q3: 306.18
Excellent +21 pts over 3 years

In 2021, the liquidity ratio of C2M (903.69) 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.

Interest coverage
2.75x 2018
2017
2018
Q1: 0.0x
Med: 0.09x
Q3: 7.66x
Good +34 pts over 2 years

In 2018, the interest coverage of C2M (2.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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 (2021) ?
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 (2021) ?
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 (2021) ?
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 (2021) ?
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 Centrales d'achat non alimentaires

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of C2M is estimated at 325 935 € (range 155 413€ - 1 671 129€). 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 value 2021
85 tx
155k€ 325k€ 1671k€
325 935 € Range: 155 413€ - 1 671 129€
NAF 5 all-time

Valuation method used

Net Income Multiple
237 379 € × 1.4x = 325 935 €
Range: 155 414€ - 1 671 129€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Centrales d'achat non alimentaires)

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 2018 is 2.1 M€.

Is C2M profitable?

Yes, C2M generated a net profit of 237 k€ in 2021.

Where is the headquarters of C2M ?

The headquarters of C2M is located in LANSARGUES (34130), in the department Herault.

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 Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.