M2C71 : revenue, balance sheet and financial ratios

M2C71 is a French company founded 13 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in LA CHAPELLE-DE-GUINCHAY (71570), this company of category PME shows in 2019 a revenue of 304 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - M2C71 (SIREN 753329366)
Indicator 2019 2018 2016
Revenue 304 330 € 356 243 € 229 952 €
Net income -14 762 € -5 462 € 11 568 €
EBITDA -5 024 € 1 438 € 44 288 €
Net margin -4.9% -1.5% 5.0%

Revenue and income statement

En 2019, M2C71 alcanza unos ingresos de 304 k€. En el período 2016-2019, la empresa muestra un fuerte crecimiento con una TCAC de +9.8%. Caída significativa de -15% vs 2018. Tras deducir el consumo (19 k€), el margen bruto se sitúa en 285 k€, es decir, una tasa del 94%. El EBITDA alcanza -5 k€, representando el -1.7% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-15%), el EBITDA varía en -449%, reduciendo el margen en 2.1 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -15 k€ (-4.9% de los ingresos).

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

304 330 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

285 052 €

EBITDA (2019) ?
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

-5 024 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-12 446 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-14 762 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.7%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 2%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 16%. Baja autonomía: la empresa depende fuertemente de financiación externa.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.647%

Financial autonomy (2019) ?
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

15.964%

Cash flow / Revenue (2019) ?
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

-2.397%

Repayment capacity (2019) ?
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

-0.039

Asset age ratio (2019) ?
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

16.3%

Solvency indicators evolution
M2C71

Sector positioning

Ratio de endeudamiento
1.65 2019
2016
2018
2019
Q1: 2.88
Med: 19.58
Q3: 59.61
Excelente -25 pts over 3 years

En 2019, el ratio de endeudamiento de M2C71 (1.65) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
15.96% 2019
2016
2018
2019
Q1: 15.28%
Med: 35.62%
Q3: 55.12%
Average -49 pts over 3 years

En 2019, el autonomía financiera de M2C71 (16.0%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
-0.04 ans 2019
2016
2018
2019
Q1: 0.0 ans
Med: 0.28 ans
Q3: 1.5 ans
Excelente -20 pts over 3 years

En 2019, el capacidad de reembolso de M2C71 (-0.0 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 94.23. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2019) ?
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

94.227

Interest coverage (2019) ?
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

-40.884

Liquidity indicators evolution
M2C71

Sector positioning

Ratio de liquidez
94.23 2019
2016
2018
2019
Q1: 133.76
Med: 191.11
Q3: 282.8
Vigilar -51 pts over 3 years

En 2019, el ratio de liquidez de M2C71 (94.23) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
-40.88x 2019
2016
2018
2019
Q1: 0.0x
Med: 0.5x
Q3: 2.97x
Vigilar -28 pts over 3 years

En 2019, el cobertura de intereses de M2C71 (-40.9x) se sitúa en el 25% más bajo del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Baja cobertura puede indicar fragilidad ante variaciones de tipos o ingresos.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 83 días. Plazo proveedores: 31 días. El desfase de 52 días pesa sobre la tesorería. La rotación de existencias es de 8 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 6 días de ingresos. Notable mejora del FM durante el período (-89%), liberando tesorería.

Operating WCR (2019) ?
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

4 891 €

Customer credit (2019) ?
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

83 j

Supplier credit (2019) ?
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

31 j

Inventory turnover (2019) ?
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

8 j

WCR in days of revenue (2019) ?
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

6 j

WCR and payment terms evolution
M2C71

Positioning of M2C71 in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 29 690€ to 173 929€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
29k€ 67k€ 173k€
67 336 € Range: 29 690€ - 173 929€
NAF 5 année 2019

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Travaux de menuiserie bois et PVC)

Compare M2C71 with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about M2C71

What is the revenue of M2C71 ?

The revenue of M2C71 in 2019 is 304 k€.

Is M2C71 profitable?

M2C71 recorded a net loss in 2019.

Where is the headquarters of M2C71 ?

The headquarters of M2C71 is located in LA CHAPELLE-DE-GUINCHAY (71570), in the department Saone-et-Loire.

Where to find the tax return of M2C71 ?

The tax return of M2C71 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 M2C71 operate?

M2C71 operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.