Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

M2S EVOLUTION : revenue, balance sheet and financial ratios

M2S EVOLUTION is a French company founded 5 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in FRANCHEVILLE (69340), this company of category PME shows in 2025 a net income positive of 2 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - M2S EVOLUTION (SIREN 894079458)
Indicator 2025
Revenue N/C
Net income 2 311 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2025, M2S EVOLUTION generates positive net income of 2 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

2 311 €

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory.

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

72.562%

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

29.079%

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

77.2%

Solvency indicators evolution
M2S EVOLUTION

Sector positioning

Debt ratio
72.56 2025
2025
Q1: 0.03
Med: 6.12
Q3: 38.62
Watch

In 2025, the debt ratio of M2S EVOLUTION (72.56) 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
29.08% 2025
2025
Q1: 21.35%
Med: 44.38%
Q3: 70.12%
Average

In 2025, the financial autonomy of M2S EVOLUTION (29.1%) 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 146.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

146.434

Liquidity indicators evolution
M2S EVOLUTION

Sector positioning

Liquidity ratio
146.43 2025
2025
Q1: 144.58
Med: 224.91
Q3: 433.28
Average

In 2025, the liquidity ratio of M2S EVOLUTION (146.43) 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.

Positioning of M2S EVOLUTION 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 M2S EVOLUTION is estimated at 3 707 € (range 2 585€ - 12 726€). 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
2k€ 3k€ 12k€
3 707 € Range: 2 585€ - 12 726€
NAF 5 all-time

Valuation method used

Net Income Multiple
2 311 € × 1.6x = 3 708 €
Range: 2 585€ - 12 726€

Only this financial indicator is available for this company.

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 M2S EVOLUTION with other companies in the same sector:

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

Frequently asked questions about M2S EVOLUTION

What is the revenue of M2S EVOLUTION ?

The revenue of M2S EVOLUTION is not publicly disclosed (confidential accounts filed with INPI).

Is M2S EVOLUTION profitable?

Yes, M2S EVOLUTION generated a net profit of 2 k€ in 2025.

Where is the headquarters of M2S EVOLUTION ?

The headquarters of M2S EVOLUTION is located in FRANCHEVILLE (69340), in the department Rhone.

Where to find the tax return of M2S EVOLUTION ?

The tax return of M2S EVOLUTION 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 M2S EVOLUTION operate?

M2S EVOLUTION 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.