SIREN : 422234039
C3M is a French company founded 27 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in VAUX-LE-PENIL (77000), this company of category PME shows in 2025 a revenue of 1.3 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 308 275 € | 1 791 832 € | 1 197 476 € | 815 736 € | 618 216 € | 753 626 € | 879 382 € | 872 559 € | 886 212 € | 1 236 981 € |
| Net income | 76 975 € | 227 532 € | 157 600 € | 54 736 € | -31 632 € | -1 645 € | 81 128 € | -88 918 € | 74 179 € | 136 801 € |
| EBITDA | 101 357 € | 306 880 € | 193 782 € | 78 579 € | 72 279 € | 50 702 € | 183 504 € | -18 950 € | 105 837 € | 183 751 € |
| Net margin | 5.9% | 12.7% | 13.2% | 6.7% | -5.1% | -0.2% | 9.2% | -10.2% | 8.4% | 11.1% |
In 2025, C3M achieves revenue of 1.3 M€. Revenue is growing positively over 10 years (CAGR: +0.6%). Significant drop of -27% vs 2024. After deducting consumption (183 k€), gross margin stands at 1.1 M€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 101 k€, representing 7.7% of revenue. Warning negative scissor effect: despite revenue change (-27%), EBITDA varies by -67%, reducing margin by 9.4 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 77 k€, i.e. 5.9% of revenue. This profit can be retained or distributed to shareholders.
1 308 275 €
1 125 071 €
101 357 €
96 252 €
76 975 €
7.7%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 94%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.275%
93.745%
5.865%
0.034
0.8%
In 2025, the debt ratio of C3M (0.28) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2025, the financial autonomy of C3M (93.8%) 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.
In 2025, the repayment capacity of C3M (0.03) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 1640.89. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
1640.895
0.149
In 2025, the liquidity ratio of C3M (1640.89) 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.
In 2025, the interest coverage of C3M (0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 80 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The gap of 67 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 179 days of revenue, i.e. 650 k€ to permanently finance. Over 2016-2025, WCR increased by +39%, requiring additional financing.
649 559 €
80 j
13 j
11 j
179 j
Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 145 878€ to 504 613€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 21 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 C3M with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie
The revenue of C3M in 2025 is 1.3 M€.
Yes, C3M generated a net profit of 77 k€ in 2025.
The headquarters of C3M is located in VAUX-LE-PENIL (77000), in the department Seine-et-Marne.
The tax return of C3M 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).
C3M operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.