CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF : revenue, balance sheet and financial ratios

CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF is a French company founded 17 years ago, specialized in the sector Autre distribution de crédit. Based in RENNES (35000), this company of category PME shows in 2023 a revenue of 1.0 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 - CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF (SIREN 510302946)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 1 037 595 € 1 827 676 € 2 149 833 € 3 124 675 € 3 867 607 € 2 860 019 € 2 660 253 € 1 670 664 € 1 386 956 €
Net income -325 069 € -308 929 € 172 906 € 799 785 € 994 144 € 797 220 € 510 033 € 245 962 € 206 160 €
EBITDA -321 260 € -261 582 € 256 095 € 993 462 € 1 470 815 € 1 215 053 € 823 367 € 383 056 € 358 639 €
Net margin -31.3% -16.9% 8.0% 25.6% 25.7% 27.9% 19.2% 14.7% 14.9%

Revenue and income statement

In 2023, CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF achieves revenue of 1.0 M€. Activity remains stable over the period (CAGR: -3.6%). Significant drop of -43% vs 2022. After deducting consumption (44 k€), gross margin stands at 994 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -321 k€, representing -31.0% of revenue. Warning negative scissor effect: despite revenue change (-43%), EBITDA varies by -23%, reducing margin by 16.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -325 k€ (-31.3% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 037 595 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

993 716 €

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-321 260 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-304 222 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-325 069 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-31.0%

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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 10%. 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 35%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.737%

Financial autonomy (2023) ?
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

35.388%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-30.895%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-0.399

Asset age ratio (2023) ?
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

20.9%

Solvency indicators evolution
CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF

Sector positioning

Debt ratio
9.74 2023
2021
2022
2023
Q1: 0.0
Med: 16.65
Q3: 102.7
Good -13 pts over 3 years

In 2023, the debt ratio of CREDIT CONSEIL DE FRANCE ... (9.74) 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
35.39% 2023
2021
2022
2023
Q1: 10.98%
Med: 45.7%
Q3: 82.3%
Average -26 pts over 3 years

In 2023, the financial autonomy of CREDIT CONSEIL DE FRANCE ... (35.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.4 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 2.38 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of CREDIT CONSEIL DE FRANCE ... (-0.40) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 152.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

152.661

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-0.742

Liquidity indicators evolution
CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF

Sector positioning

Liquidity ratio
152.66 2023
2021
2022
2023
Q1: 138.43
Med: 387.45
Q3: 1020.67
Average -31 pts over 3 years

In 2023, the liquidity ratio of CREDIT CONSEIL DE FRANCE ... (152.66) 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.

Interest coverage
-0.74x 2023
2021
2022
2023
Q1: -1.38x
Med: 0.0x
Q3: 0.35x
Average -38 pts over 3 years

In 2023, the interest coverage of CREDIT CONSEIL DE FRANCE ... (-0.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 86 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 528 days. Excellent situation: suppliers finance 442 days of the operating cycle (retail model). Overall, WCR represents 489 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2015-2023, WCR increased by +1606%, requiring additional financing.

Operating WCR (2023) ?
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

1 409 635 €

Customer credit (2023) ?
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

86 j

Supplier credit (2023) ?
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

528 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

489 j

WCR and payment terms evolution
CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF

Positioning of CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF in its sector

Comparison with sector Autre distribution de crédit

Valuation estimate

Based on 135 transactions of similar company sales (all years), the value of CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF is estimated at 118 343 € (range 98 074€ - 237 031€). The price/revenue ratio is 0.11x (conservative valuation). 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 2023
135 transactions
98k€ 118k€ 237k€
118 343 € Range: 98 074€ - 237 031€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 037 595 € × 0.11x = 118 343 €
Range: 98 075€ - 237 031€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 135 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 (Autre distribution de crédit)

Compare CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF with other companies in the same sector:

Voir toutes les statistiques du secteur Autre distribution de crédit

Frequently asked questions about CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF

What is the revenue of CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF ?

The revenue of CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF in 2023 is 1.0 M€.

Is CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF profitable?

CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF recorded a net loss in 2023.

Where is the headquarters of CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF ?

The headquarters of CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF is located in RENNES (35000), in the department Ille-et-Vilaine.

Where to find the tax return of CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF ?

The tax return of CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF 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 CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF operate?

CREDIT CONSEIL DE FRANCE PAR ABREVIATION 2CF operates in the sector Autre distribution de crédit (NAF code 64.92Z). See the 'Sector positioning' section above to compare the company with its competitors.