C2M MATERIAUX : revenue, balance sheet and financial ratios

C2M MATERIAUX is a French company founded 9 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in ROGNAC (13340), this company of category PME shows in 2021 a revenue of 4.7 M€. 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

Financial history - C2M MATERIAUX (SIREN 825218175)
Indicator 2024 2023 2022 2021 2020
Revenue N/C N/C N/C 4 687 033 € 2 342 575 €
Net income 151 075 € 236 455 € 130 212 € 76 426 € 98 935 €
EBITDA N/C N/C N/C 105 458 € 111 831 €
Net margin N/C N/C N/C 1.6% 4.2%

Revenue and income statement

In 2024, C2M MATERIAUX generates positive net income of 151 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 99 k€ -> 151 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

151 075 €

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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 4%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

3.837%

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

59.512%

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

61.2%

Solvency indicators evolution
C2M MATERIAUX

Sector positioning

Debt ratio
3.84 2024
2022
2023
2024
Q1: 0.0
Med: 3.84
Q3: 53.12
Good +9 pts over 3 years

In 2024, the debt ratio of C2M MATERIAUX (3.84) 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
59.51% 2024
2022
2023
2024
Q1: 0.0%
Med: 20.06%
Q3: 53.53%
Excellent

In 2024, the financial autonomy of C2M MATERIAUX (59.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 159.52. 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

159.523

Liquidity indicators evolution
C2M MATERIAUX

Sector positioning

Liquidity ratio
159.52 2024
2022
2023
2024
Q1: 109.05
Med: 201.82
Q3: 390.18
Average +6 pts over 3 years

In 2024, the liquidity ratio of C2M MATERIAUX (159.52) 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 MATERIAUX

Positioning of C2M MATERIAUX in its sector

Comparison with sector Vente à distance sur catalogue spécialisé

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of C2M MATERIAUX is estimated at 567 670 € (range 185 205€ - 1 532 680€). 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
121 transactions
185k€ 567k€ 1532k€
567 670 € Range: 185 205€ - 1 532 680€
NAF 5 all-time

Valuation method used

Net Income Multiple
151 075 € × 3.8x = 567 671 €
Range: 185 206€ - 1 532 681€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue spécialisé)

Compare C2M MATERIAUX with other companies in the same sector:

Frequently asked questions about C2M MATERIAUX

What is the revenue of C2M MATERIAUX ?

The revenue of C2M MATERIAUX in 2021 is 4.7 M€.

Is C2M MATERIAUX profitable?

Yes, C2M MATERIAUX generated a net profit of 151 k€ in 2024.

Where is the headquarters of C2M MATERIAUX ?

The headquarters of C2M MATERIAUX is located in ROGNAC (13340), in the department Bouches-du-Rhone.

Where to find the tax return of C2M MATERIAUX ?

The tax return of C2M MATERIAUX 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 MATERIAUX operate?

C2M MATERIAUX operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.