M2C : revenue, balance sheet and financial ratios

M2C is a French company founded 21 years ago, specialized in the sector Promotion immobilière de logements. Based in LAMALOU-LES-BAINS (34240), this company of category PME shows in 2018 a revenue of 520 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

Financial history - M2C (SIREN 478038961)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 520 188 € 666 505 € 154 293 €
Net income 1 603 916 € 518 638 € 313 953 € 694 011 € 114 091 € 240 617 € 10 714 €
EBITDA N/C N/C N/C N/C 167 656 € 323 869 € -122 824 €
Net margin N/C N/C N/C N/C 21.9% 36.1% 6.9%

Revenue and income statement

In 2023, M2C generates positive net income of 1.6 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 11 k€ -> 1.6 M€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 603 916 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 25%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.572%

Financial autonomy (2023) ?
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

74.654%

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

51.7%

Solvency indicators evolution
M2C

Sector positioning

Debt ratio
24.57 2023
2020
2021
2023
Q1: 0.0
Med: 5.81
Q3: 124.18
Average

In 2023, the debt ratio of M2C (24.57) 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
74.65% 2023
2020
2021
2023
Q1: 0.0%
Med: 14.0%
Q3: 54.07%
Excellent

In 2023, the financial autonomy of M2C (74.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1282.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

1282.973

Liquidity indicators evolution
M2C

Sector positioning

Liquidity ratio
1282.97 2023
2020
2021
2023
Q1: 141.01
Med: 351.89
Q3: 1123.94
Excellent

In 2023, the liquidity ratio of M2C (1282.97) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
M2C

Positioning of M2C in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of M2C is estimated at 3 766 804 € (range 1 170 120€ - 10 363 968€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
80 tx
1170k€ 3766k€ 10363k€
3 766 804 € Range: 1 170 120€ - 10 363 968€
NAF 5 all-time

Valuation method used

Net Income Multiple
1 603 916 € × 2.3x = 3 766 805 €
Range: 1 170 120€ - 10 363 968€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare M2C with other companies in the same sector:

Frequently asked questions about M2C

What is the revenue of M2C ?

The revenue of M2C in 2018 is 520 k€.

Is M2C profitable?

Yes, M2C generated a net profit of 1.6 M€ in 2023.

Where is the headquarters of M2C ?

The headquarters of M2C is located in LAMALOU-LES-BAINS (34240), in the department Herault.

Where to find the tax return of M2C ?

The tax return of M2C 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 M2C operate?

M2C operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.