Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1999-07-19 (26 years)Status: ActiveBusiness sector: Activités des agences de publicitéLocation: SAINT-ARNOULT (14800), Calvados
COM 2000 : revenue, balance sheet and financial ratios
COM 2000 is a French company
founded 26 years ago,
specialized in the sector Activités des agences de publicité.
Based in SAINT-ARNOULT (14800),
this company of category PME
shows in 2021 a revenue of 3.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, COM 2000 generates positive net income of 9 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 246 k€ -> 9 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
8 542 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 117%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
117.012%
Financial autonomy (2024)
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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
7.933%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.253
40.674
216.806
206.725
428.831
240.102
92.818
127.565
117.012
Financial autonomy
14.054
9.792
9.326
9.012
6.034
7.722
12.528
8.345
7.933
Repayment capacity
0.0
0.209
1.601
2.162
-148.061
2.716
None
None
None
Cash flow / Revenue
14.889%
10.453%
14.179%
7.637%
-0.205%
8.494%
None%
None%
None%
Sector positioning
Debt ratio
117.012024
2022
2023
2024
Q1: 0.0
Med: 7.82
Q3: 44.59
Watch
In 2024, the debt ratio of COM 2000 (117.01) 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.
Financial autonomy
7.93%2024
2022
2023
2024
Q1: 9.69%
Med: 34.27%
Q3: 59.15%
Average
In 2024, the financial autonomy of COM 2000 (7.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 331.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
331.201
Liquidity indicators evolution COM 2000
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
248.192
229.674
240.646
230.61
236.419
288.111
315.864
205.65
331.201
Interest coverage
3.25
0.502
1.645
4.15
11.631
2.762
None
None
None
Sector positioning
Liquidity ratio
331.22024
2022
2023
2024
Q1: 128.85
Med: 206.6
Q3: 363.72
Good
In 2024, the liquidity ratio of COM 2000 (331.20) 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.
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)
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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 COM 2000
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
126 524 €
243 585 €
335 890 €
271 366 €
189 606 €
101 743 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
181
170
203
154
172
200
0
0
0
Supplier payment term (days)
34
45
51
45
50
37
0
0
0
Positioning of COM 2000 in its sector
Comparison with sector Activités des agences de publicité
Valuation estimate
Based on 68 transactions of similar company sales
(all years),
the value of COM 2000 is estimated at
24 880 €
(range 11 947€ - 93 614€).
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.
Estimated enterprise value2024
68 tx
11k€24k€93k€
24 880 €Range: 11 947€ - 93 614€
NAF 5 all-time
Valuation method used
Net Income Multiple
8 542 €
×
2.9x
=24 881 €
Range: 11 948€ - 93 615€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 68 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 (Activités des agences de publicité)
Compare COM 2000 with other companies in the same sector:
Yes, COM 2000 generated a net profit of 9 k€ in 2024.
Where is the headquarters of COM 2000 ?
The headquarters of COM 2000 is located in SAINT-ARNOULT (14800), in the department Calvados.
Where to find the tax return of COM 2000 ?
The tax return of COM 2000 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 COM 2000 operate?
COM 2000 operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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