M2C LOGISTIQUE : revenue, balance sheet and financial ratios

M2C LOGISTIQUE is a French company founded 20 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in MARSEILLE (13015), this company of category PME shows in 2025 a revenue of 2.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, M2C LOGISTIQUE combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - M2C LOGISTIQUE (SIREN 484917745)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 2 032 198 € 2 042 232 € 1 929 155 € 2 251 754 € 1 507 879 € 1 422 479 € N/C 1 534 422 € 1 611 578 €
Net income 419 516 € 355 197 € 295 400 € 371 091 € 120 460 € 153 238 € 147 678 € 176 667 € 156 813 €
EBITDA 646 740 € 667 359 € 594 984 € 591 166 € 243 183 € 230 814 € N/C 299 955 € 276 084 €
Net margin 20.6% 17.4% 15.3% 16.5% 8.0% 10.8% N/C 11.5% 9.7%

Revenue and income statement

In 2025, M2C LOGISTIQUE achieves revenue of 2.0 M€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Slight decline of -0% vs 2024. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 647 k€, representing 31.8% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 7.9%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 420 k€, i.e. 20.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 032 198 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 032 123 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

646 740 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

596 016 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

419 516 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

31.8%

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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 59%. This ratio is less favorable than the sector median (3.6%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 29%. This ratio is slightly less favorable than the sector median (37.3%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 6.8%).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

59.38%

Financial autonomy (2025) ?
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

28.95%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

23.14%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

1.43

Asset age ratio (2025) ?
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

20.6%

Solvency indicators evolution
M2C LOGISTIQUE

Sector positioning

Debt ratio
59.38% 2025
Q1: 0.0%
Med: 3.61%
Q3: 24.33%
Watch

In 2025, the debt ratio of M2C LOGISTIQUE (59.4%) 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.

Financial autonomy
28.95% 2025
Q1: 10.83%
Med: 37.33%
Q3: 64.74%
Average

In 2025, the financial autonomy of M2C LOGISTIQUE (28.9%) 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 1.80. This ratio is slightly less favorable than the sector median (2.4). The interest coverage ratio (= EBIT / Interest expenses) is 5.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

1.8

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

5.62

Liquidity indicators evolution
M2C LOGISTIQUE

Sector positioning

Liquidity ratio
1.8 2025
Q1: 1.56
Med: 2.37
Q3: 4.37
Average +9 pts over 3 years

In 2025, the liquidity ratio of M2C LOGISTIQUE (1.80) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 344 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 856 days. Excellent situation: suppliers finance 512 days of the operating cycle (retail model). Overall, WCR represents 455 days of revenue, i.e. 2.6 M€ to permanently finance. Between 2022 and 2025, WCR improved by 141 days of revenue, freeing up cash.

Operating WCR (2025) ?
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

2 570 202 €

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

344 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

856 j

Inventory turnover (2025) ?
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 in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

455 j

WCR and payment terms evolution
M2C LOGISTIQUE

Positioning of M2C LOGISTIQUE in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of M2C LOGISTIQUE is estimated at 916 813 € (range 496 981€ - 2 829 761€). With an EBITDA of 646 740€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
50 tx
496k€ 916k€ 2829k€
916 813 € Range: 496 981€ - 2 829 761€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
646 740 € × 1.8x
Estimation 1 175 754 €
612 601€ - 3 994 380€
Revenue Multiple 30%
2 032 198 € × 0.32x
Estimation 647 759 €
322 741€ - 1 235 133€
Net Income Multiple 20%
419 516 € × 1.6x
Estimation 673 046 €
469 292€ - 2 310 159€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare M2C LOGISTIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Top companies in Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Largest companies by revenue in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques:

Top companies in Bouches-du-Rhone

Largest companies by revenue in the department Bouches-du-Rhone:

Voir le classement complet du département Bouches-du-Rhone

Frequently asked questions about M2C LOGISTIQUE

What is the revenue of M2C LOGISTIQUE ?

The revenue of M2C LOGISTIQUE in 2025 is 2.0 M€.

Is M2C LOGISTIQUE profitable?

Yes, M2C LOGISTIQUE generated a net profit of 420 k€ in 2025.

Where is the headquarters of M2C LOGISTIQUE ?

The headquarters of M2C LOGISTIQUE is located in MARSEILLE (13015), in the department Bouches-du-Rhone.

Where to find the tax return of M2C LOGISTIQUE ?

The tax return of M2C LOGISTIQUE 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 LOGISTIQUE operate?

M2C LOGISTIQUE operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.