SIREN : 899379317
KF-M2T is a French company founded 4 years ago, specialized in the sector Débits de boissons. Based in EMBRUN (05200), this company of category PME shows in 2024 a revenue of 491 k€. 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 | 2024 | 2023 | 2022 |
|---|---|---|---|
| Revenue | 491 286 € | 307 102 € | 304 912 € |
| Net income | 58 083 € | 11 356 € | -1 793 € |
| EBITDA | 97 624 € | 33 029 € | 22 070 € |
| Net margin | 11.8% | 3.7% | -0.6% |
In 2024, KF-M2T achieves revenue of 491 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +26.9%. Vs 2023, growth of +60% (307 k€ -> 491 k€). After deducting consumption (164 k€), gross margin stands at 327 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 98 k€, representing 19.9% of revenue. Positive scissor effect: EBITDA margin improves by +9.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 58 k€, i.e. 11.8% of revenue. This profit can be retained or distributed to shareholders.
491 286 €
327 399 €
97 624 €
81 196 €
58 083 €
19.9%
The debt ratio (= Financial debt / Equity x 100) stands at 489%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
489.242%
13.838%
15.456%
2.58
56.5%
In 2024, the debt ratio of KF-M2T (489.24) 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.
In 2024, the financial autonomy of KF-M2T (13.8%) 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 KF-M2T (2.58) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 116.07. 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 11.7x. Operating income very largely covers interest expenses: high safety margin.
116.068
11.746
In 2024, the liquidity ratio of KF-M2T (116.07) 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.
In 2024, the interest coverage of KF-M2T (11.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 4 days of revenue, i.e. 6 k€ to permanently finance. Notable WCR improvement over the period (-47%), freeing up cash.
5 655 €
3 j
40 j
5 j
4 j
Based on 156 transactions of similar company sales in 2024, the value of KF-M2T is estimated at 566 878 € (range 366 055€ - 871 280€). With an EBITDA of 97 624€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.84x (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.
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This estimate is based on the analysis of 156 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 KF-M2T with other companies in the same sector:
The revenue of KF-M2T in 2024 is 491 k€.
Yes, KF-M2T generated a net profit of 58 k€ in 2024.
The headquarters of KF-M2T is located in EMBRUN (05200), in the department Hautes-Alpes.
The tax return of KF-M2T 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).
KF-M2T operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.