SIREN : 499285419
C2SM is a French company founded 18 years ago, specialized in the sector Commerces de détail d'optique. Based in COMMERCY (55200), this company of category PME shows in 2024 a net income positive of 172 k€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | N/C | N/C | N/C | N/C | N/C | N/C | N/C | N/C | N/C |
| Net income | 171 575 € | 129 269 € | 126 880 € | 61 156 € | 17 545 € | 41 999 € | 31 160 € | 48 151 € | 27 445 € |
| EBITDA | N/C | N/C | N/C | N/C | N/C | N/C | N/C | N/C | N/C |
| Net margin | N/C | N/C | N/C | N/C | N/C | N/C | N/C | N/C | N/C |
In 2024, C2SM generates positive net income of 172 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 27 k€ -> 172 k€.
171 575 €
The debt ratio (= Financial debt / Equity x 100) stands at 120%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.
119.89%
34.205%
25.3%
In 2024, the debt ratio of C2SM (119.89) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of C2SM (34.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
The liquidity ratio (= Current assets / Current liabilities) stands at 269.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
269.063
In 2024, the liquidity ratio of C2SM (269.06) 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.
Based on 117 transactions of similar company sales in 2024, the value of C2SM is estimated at 418 049 € (range 196 941€ - 1 296 778€). 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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 117 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 C2SM with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of C2SM is not publicly disclosed (confidential accounts filed with INPI).
Yes, C2SM generated a net profit of 172 k€ in 2024.
The headquarters of C2SM is located in COMMERCY (55200), in the department Meuse.
The tax return of C2SM 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).
C2SM operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.