SIREN : 432315778
CD2 is a French company founded 25 years ago, specialized in the sector Gestion d'installations sportives. Based in AUBIERE (63170), this company of category ETI shows in 2024 a revenue of 456 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2019 | 2017 |
|---|---|---|---|---|---|---|
| Revenue | 455 568 € | 409 912 € | 391 319 € | 314 958 € | 659 184 € | 922 030 € |
| Net income | -97 487 € | -150 979 € | -134 584 € | -70 966 € | 73 496 € | 98 062 € |
| EBITDA | -105 510 € | -169 527 € | -141 759 € | -34 513 € | 84 337 € | 137 819 € |
| Net margin | -21.4% | -36.8% | -34.4% | -22.5% | 11.1% | 10.6% |
In 2024, CD2 achieves revenue of 456 k€. Revenue is declining over the period 2017-2024 (CAGR: -9.6%). Vs 2023, growth of +11% (410 k€ -> 456 k€). After deducting consumption (7 k€), gross margin stands at 448 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -106 k€, representing -23.2% of revenue. Positive scissor effect: EBITDA margin improves by +18.2 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -97 k€ (-21.4% of revenue), which will impact equity.
455 568 €
448 476 €
-105 510 €
-127 432 €
-97 487 €
-23.2%
The debt ratio (= Financial debt / Equity x 100) stands at -68%. 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 -118%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-68.387%
-118.469%
-18.424%
-3.152
8.9%
In 2024, the debt ratio of CD2 (-68.39) 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 2024, the financial autonomy of CD2 (-118.5%) 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 2024, the repayment capacity of CD2 (-3.15) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 52.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
52.763
-2.304
In 2024, the liquidity ratio of CD2 (52.76) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of CD2 (-2.3x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 302 days. Excellent situation: suppliers finance 301 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 137 days of revenue, i.e. 173 k€ to permanently finance. Notable WCR improvement over the period (-38%), freeing up cash.
172 920 €
1 j
302 j
3 j
137 j
Based on 73 transactions of similar company sales
(all years),
the value of CD2 is estimated at
260 314 €
(range 82 137€ - 419 732€).
The price/revenue ratio is 0.57x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 73 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 CD2 with other companies in the same sector:
Voir toutes les statistiques du secteur Gestion d'installations sportives
The revenue of CD2 in 2024 is 456 k€.
CD2 recorded a net loss in 2024.
The headquarters of CD2 is located in AUBIERE (63170), in the department Puy-de-Dome.
The tax return of CD2 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).
CD2 operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.