Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
M2 : revenue, balance sheet and financial ratios
M2 is a French company
founded 19 years ago,
specialized in the sector Restauration traditionnelle.
Based in NANCY (54000),
this company of category PME
shows in 2024 a net income positive of 103 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, M2 generates positive net income of 103 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 44 k€ -> 103 k€.
Net income (2024)
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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
102 744 €
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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.
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
46.235%
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
29.524%
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
2022
2024
Debt ratio
46.109
52.399
44.649
46.235
Financial autonomy
29.883
24.1
41.756
29.524
Repayment capacity
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
Sector positioning
Debt ratio
46.232024
2017
2022
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average
In 2024, the debt ratio of M2 (46.23) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
29.52%2024
2017
2022
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Good+8 pts over 3 years
In 2024, the financial autonomy of M2 (29.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 154.03. 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
154.034
Liquidity indicators evolution M2
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2022
2024
Liquidity ratio
109.118
120.236
227.062
154.034
Interest coverage
None
None
None
None
Sector positioning
Liquidity ratio
154.032024
2017
2022
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Good
In 2024, the liquidity ratio of M2 (154.03) 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.
Positioning of M2 in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 698 transactions of similar company sales
in 2024,
the value of M2 is estimated at
714 492 €
(range 356 576€ - 1 617 888€).
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 value2024
698 transactions
356k€714k€1617k€
714 492 €Range: 356 576€ - 1 617 888€
NAF 5 année 2024
Valuation method used
Net Income Multiple
102 744 €
×
7.0x
=714 492 €
Range: 356 576€ - 1 617 888€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 698 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 (Restauration traditionnelle)
Compare M2 with other companies in the same sector:
The revenue of M2 is not publicly disclosed (confidential accounts filed with INPI).
Is M2 profitable?
Yes, M2 generated a net profit of 103 k€ in 2024.
Where is the headquarters of M2 ?
The headquarters of M2 is located in NANCY (54000), in the department Meurthe-et-Moselle.
Where to find the tax return of M2 ?
The tax return of M2 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 M2 operate?
M2 operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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