SIREN : 419882840
M2A is a French company founded 27 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in LYON (69009), this company of category PME shows in 2025 a revenue of 4.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-06-13
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.
In summary, M2A posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor.
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 332 012 € | 5 403 589 € | 6 234 792 € | 5 328 910 € | 4 876 321 € | 8 796 770 € | 5 755 079 € | 5 651 300 € | 4 566 216 € |
| Net income | 14 344 € | 128 988 € | 181 213 € | 90 487 € | 40 607 € | 954 065 € | 200 271 € | 316 791 € | 115 575 € |
| EBITDA | 117 140 € | 311 386 € | 391 647 € | 206 943 € | 127 442 € | 1 457 784 € | 340 180 € | 564 501 € | 258 426 € |
| Net margin | 0.3% | 2.4% | 2.9% | 1.7% | 0.8% | 10.8% | 3.5% | 5.6% | 2.5% |
In 2025, M2A achieves revenue of 4.3 M€. Activity remains stable over the period (CAGR: -2.9%). Significant drop of -20% vs 2024. After deducting consumption (2.2 M€), gross margin stands at 2.1 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 117 k€, representing 2.7% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -62%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. This ratio is slightly less favorable than the sector median (3.7%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.
4 332 012 €
2 149 414 €
117 140 €
17 848 €
14 344 €
2.7%
The debt ratio (= Financial debt / Equity x 100) stands at 62%. This ratio is less favorable than the sector median (9.5%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 31%. This ratio is slightly less favorable than the sector median (41.7%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (2.8%).
62.04%
31.29%
1.07%
12.68
36.0%
In 2025, the debt ratio of M2A (62.0%) 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 2025, the financial autonomy of M2A (31.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
The liquidity ratio (= Current assets / Current liabilities) stands at 1.73. This ratio is slightly less favorable than the sector median (2.2). The interest coverage ratio (= EBIT / Interest expenses) is 18.5x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.4x).
1.73
18.47
In 2025, the liquidity ratio of M2A (1.73) 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 2025, the interest coverage of M2A (18.5x) 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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Overall, WCR represents 116 days of revenue, i.e. 1.4 M€ to permanently finance.
1 398 893 €
62 j
77 j
0 j
116 j
Based on 145 transactions of similar company sales (all years), the value of M2A is estimated at 410 826 € (range 197 394€ - 1 080 016€). With an EBITDA of 117 140€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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.
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This estimate is based on the analysis of 145 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 M2A with other companies in the same sector:
Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :
Largest companies by revenue in the department Rhone:
The revenue of M2A in 2025 is 4.3 M€.
Yes, M2A generated a net profit of 14 k€ in 2025.
The headquarters of M2A is located in LYON (69009), in the department Rhone.
The tax return of M2A 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).
M2A operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.