Employees: NN (None)Legal category: SCA (commandite par actions)Size: NoneCreation date: 2024-09-01 (1 years)Status: ActiveBusiness sector: Activités des sociétés holdingLocation: MARTIGNE-SUR-MAYENNE (53470), Mayenne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
CS2M : revenue, balance sheet and financial ratios
CS2M is a French company
founded 1 years ago,
specialized in the sector Activités des sociétés holding.
Based in MARTIGNE-SUR-MAYENNE (53470),
this company of category PME
shows in 2025 a net income positive of 17 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, CS2M generates positive net income of 17 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
EBITDA (2025)
?
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
-14 630 €
EBIT (2025)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-14 630 €
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
16 690 €
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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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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 2700%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 30.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.
Debt ratio (2025)
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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
2700.294%
Financial autonomy (2025)
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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
3.571%
Repayment capacity (2025)
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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
30.239
Solvency indicators evolution CS2M
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2025
Debt ratio
2700.294
Financial autonomy
3.571
Repayment capacity
30.239
Cash flow / Revenue
None%
Sector positioning
Debt ratio
2700.292025
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Watch
In 2025, the debt ratio of CS2M (2700.29) 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
3.57%2025
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Average
In 2025, the financial autonomy of CS2M (3.6%) 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
30.24 years2025
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average
In 2025, the repayment capacity of CS2M (30.24) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
Liquidity ratios
Interest coverage (2025)
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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
-59.33
Liquidity indicators evolution CS2M
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2025
Liquidity ratio
None
Interest coverage
-59.33
Sector positioning
Interest coverage
-59.33x2025
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Average
In 2025, the interest coverage of CS2M (-59.3x) 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.
Positioning of CS2M in its sector
Comparison with sector Activités des sociétés holding
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions).
This range of 6 655€ to 205 107€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
6k€34k€205k€
34 278 €Range: 6 655€ - 205 107€
NAF 5 année 2025
How is this estimate calculated?
This estimate is based on the analysis of 20 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 sociétés holding)
Compare CS2M with other companies in the same sector:
The revenue of CS2M is not publicly disclosed (confidential accounts filed with INPI).
Is CS2M profitable?
Yes, CS2M generated a net profit of 17 k€ in 2025.
Where is the headquarters of CS2M ?
The headquarters of CS2M is located in MARTIGNE-SUR-MAYENNE (53470), in the department Mayenne.
Where to find the tax return of CS2M ?
The tax return of CS2M 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 CS2M operate?
CS2M operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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