M2M FINANCEMENT : revenue, balance sheet and financial ratios

M2M FINANCEMENT is a French company founded 14 years ago, specialized in the sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a. . Based in SAINT-ETIENNE (42000), this company of category PME shows in 2025 a revenue of 39.2 M€. 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 - M2M FINANCEMENT (SIREN 537376808)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 39 249 266 € 36 163 165 € 30 165 040 € 28 886 687 € 24 889 552 € 14 647 352 € 17 928 831 € 11 916 455 € 9 009 460 € 5 526 766 €
Net income 378 694 € 345 923 € 357 025 € 328 736 € 309 545 € 217 572 € 229 488 € 167 246 € 122 599 € 101 695 €
EBITDA 10 847 800 € 9 219 380 € 9 418 356 € 7 177 410 € 5 709 706 € 4 075 823 € 3 463 122 € 2 668 765 € 1 812 360 € 1 589 670 €
Net margin 1.0% 1.0% 1.2% 1.1% 1.2% 1.5% 1.3% 1.4% 1.4% 1.8%

Revenue and income statement

In 2025, M2M FINANCEMENT achieves revenue of 39.2 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +24.3%. Vs 2024: +9%. After deducting consumption (19.8 M€), gross margin stands at 19.4 M€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10.8 M€, representing 27.6% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 379 k€, i.e. 1.0% 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

39 249 266 €

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

19 411 122 €

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

10 847 800 €

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

737 745 €

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

378 694 €

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

27.5%

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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 218%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 26.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

218.245%

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

16.395%

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

26.309%

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

0.856

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

31.9%

Solvency indicators evolution
M2M FINANCEMENT

Sector positioning

Debt ratio
218.25 2025
2023
2024
2025
Q1: -100.0
Med: 3.81
Q3: 49.7
Watch

In 2025, the debt ratio of M2M FINANCEMENT (218.25) 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
16.39% 2025
2023
2024
2025
Q1: 14.71%
Med: 48.82%
Q3: 82.4%
Average -21 pts over 3 years

In 2025, the financial autonomy of M2M FINANCEMENT (16.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.86 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.34 years
Q3: 24.91 years
Good -12 pts over 3 years

In 2025, the repayment capacity of M2M FINANCEMENT (0.86) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 86.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.5x. Financial charges are adequately covered by operations.

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

86.315

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

3.476

Liquidity indicators evolution
M2M FINANCEMENT

Sector positioning

Liquidity ratio
86.31 2025
2023
2024
2025
Q1: 103.54
Med: 203.36
Q3: 418.46
Watch -30 pts over 3 years

In 2025, the liquidity ratio of M2M FINANCEMENT (86.31) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
3.48x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 1.61x
Excellent +12 pts over 3 years

In 2025, the interest coverage of M2M FINANCEMENT (3.5x) 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) and payment terms

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: 107 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Overall, WCR represents 52 days of revenue, i.e. 5.7 M€ to permanently finance. Over 2016-2025, WCR increased by +201%, requiring additional financing.

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

5 712 338 €

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

62 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

107 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

52 j

WCR and payment terms evolution
M2M FINANCEMENT

Positioning of M2M FINANCEMENT in its sector

Comparison with sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a.

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 18 259 842€ to 30 345 826€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
18259k€ 19845k€ 30345k€
19 845 251 € Range: 18 259 842€ - 30 345 826€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 (Location et location-bail d'autres machines, équipements et biens matériels n.c.a. )

Compare M2M FINANCEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'autres machines, équipements et biens matériels n.c.a.

Frequently asked questions about M2M FINANCEMENT

What is the revenue of M2M FINANCEMENT ?

The revenue of M2M FINANCEMENT in 2025 is 39.2 M€.

Is M2M FINANCEMENT profitable?

Yes, M2M FINANCEMENT generated a net profit of 379 k€ in 2025.

Where is the headquarters of M2M FINANCEMENT ?

The headquarters of M2M FINANCEMENT is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of M2M FINANCEMENT ?

The tax return of M2M FINANCEMENT 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 M2M FINANCEMENT operate?

M2M FINANCEMENT operates in the sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a. (NAF code 77.39Z). See the 'Sector positioning' section above to compare the company with its competitors.