SIREN : 894420165
C2M is a French company founded 5 years ago, specialized in the sector Gestion de fonds. Based in GUERANDE (44350), this company of category PME shows in 2022 a revenue of 156 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2022 | 2021 |
|---|---|---|
| Revenue | 156 000 € | 84 000 € |
| Net income | 81 760 € | -1 031 € |
| EBITDA | 2 140 € | 5 695 € |
| Net margin | 52.4% | -1.2% |
In 2022, C2M achieves revenue of 156 k€. Vs 2021, growth of +86% (84 k€ -> 156 k€). After deducting consumption (0 €), gross margin stands at 156 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 1.4% of revenue. Warning negative scissor effect: despite revenue change (+86%), EBITDA varies by -62%, reducing margin by 5.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 82 k€, i.e. 52.4% of revenue. This profit can be retained or distributed to shareholders.
156 000 €
156 000 €
2 140 €
1 618 €
81 760 €
1.4%
The debt ratio (= Financial debt / Equity x 100) stands at 504%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 57.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
503.751%
16.154%
57.41%
5.733
In 2022, the debt ratio of C2M (503.75) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2022, the financial autonomy of C2M (16.1%) 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 2022, the repayment capacity of C2M (5.73) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 1114.30. 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 232.4x. Operating income very largely covers interest expenses: high safety margin.
1114.295
232.43
In 2022, the liquidity ratio of C2M (1114.30) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2022, the interest coverage of C2M (232.4x) 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: 138 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 142 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Overall, WCR represents 107 days of revenue, i.e. 46 k€ to permanently finance.
46 466 €
138 j
142 j
0 j
107 j
Based on 109 transactions of similar company sales in 2022, the value of C2M is estimated at 125 200 € (range 61 394€ - 272 816€). With an EBITDA of 2 140€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.56x (in line with sector norms). 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.
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This estimate is based on the analysis of 109 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:
The revenue of C2M in 2022 is 156 k€.
Yes, C2M generated a net profit of 82 k€ in 2022.
The headquarters of C2M is located in GUERANDE (44350), in the department Loire-Atlantique.
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 Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.