Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1998-02-02 (28 years)Status: ActiveBusiness sector: Entretien et réparation de véhicules automobiles légersLocation: ARMENTIERES (59280), Nord
M2 AS : revenue, balance sheet and financial ratios
M2 AS is a French company
founded 28 years ago,
specialized in the sector Entretien et réparation de véhicules automobiles légers.
Based in ARMENTIERES (59280),
this company of category PME
shows in 2018 a revenue of 928 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, M2 AS generates positive net income of 60 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 50 k€ -> 60 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
59 617 €
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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 110%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.
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
109.509%
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
33.402%
Asset age ratio (2025)
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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
2024
2025
Debt ratio
43.841
56.138
122.801
174.634
203.383
88.772
101.537
109.509
Financial autonomy
28.266
29.968
22.942
19.638
19.833
29.01
33.812
33.402
Repayment capacity
0.667
0.619
1.167
None
None
None
None
None
Cash flow / Revenue
6.311%
8.301%
8.175%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
109.512025
2021
2024
2025
Q1: 6.43
Med: 21.42
Q3: 57.29
Average+10 pts over 3 years
In 2025, the debt ratio of M2 AS (109.51) 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
33.4%2025
2021
2024
2025
Q1: 33.91%
Med: 53.94%
Q3: 68.26%
Average-12 pts over 3 years
In 2025, the financial autonomy of M2 AS (33.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 278.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
278.27
Liquidity indicators evolution M2 AS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2024
2025
Liquidity ratio
133.987
151.09
133.641
127.821
194.471
179.44
279.949
278.27
Interest coverage
0.15
0.024
0.184
None
None
None
None
None
Sector positioning
Liquidity ratio
278.272025
2021
2024
2025
Q1: 169.01
Med: 249.5
Q3: 362.3
Good+17 pts over 3 years
In 2025, the liquidity ratio of M2 AS (278.27) 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 (2025)
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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 (2025)
?
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 (2025)
?
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 (2025)
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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 M2 AS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2024
2025
Operating WCR
93 817 €
86 790 €
55 055 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
25
23
24
0
0
0
0
0
Customer payment term (days)
24
12
9
0
0
0
0
0
Supplier payment term (days)
59
60
60
0
0
0
0
0
Positioning of M2 AS in its sector
Comparison with sector Entretien et réparation de véhicules automobiles légers
Valuation estimate
Based on 131 transactions of similar company sales
in 2025,
the value of M2 AS is estimated at
205 623 €
(range 137 540€ - 379 598€).
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 value2025
131 transactions
137k€205k€379k€
205 623 €Range: 137 540€ - 379 598€
NAF 5 année 2025
Valuation method used
Net Income Multiple
59 617 €
×
3.4x
=205 624 €
Range: 137 540€ - 379 599€
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 131 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 (Entretien et réparation de véhicules automobiles légers)
Compare M2 AS with other companies in the same sector:
Yes, M2 AS generated a net profit of 60 k€ in 2025.
Where is the headquarters of M2 AS ?
The headquarters of M2 AS is located in ARMENTIERES (59280), in the department Nord.
Where to find the tax return of M2 AS ?
The tax return of M2 AS 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 AS operate?
M2 AS operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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