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M2Z CONSTRUCTION : revenue, balance sheet and financial ratios

M2Z CONSTRUCTION is a French company founded 7 years ago, specialized in the sector Autres travaux de finition. Based in JUVIGNAC (34990), this company of category PME shows in 2022 a revenue of 4.4 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 - M2Z CONSTRUCTION (SIREN 843696188)
Indicator 2022
Revenue 4 372 760 €
Net income -290 464 €
EBITDA -202 478 €
Net margin -6.6%

Revenue and income statement

In 2022, M2Z CONSTRUCTION achieves revenue of 4.4 M€. After deducting consumption (1.4 M€), gross margin stands at 2.9 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -202 k€, representing -4.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -290 k€ (-6.6% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 372 760 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 938 071 €

EBITDA (2022) ?
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

-202 478 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-257 408 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-290 464 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.6%

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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 -299%. 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 -8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-298.594%

Financial autonomy (2022) ?
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

-7.859%

Cash flow / Revenue (2022) ?
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

-5.151%

Repayment capacity (2022) ?
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

-1.53

Asset age ratio (2022) ?
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

66.1%

Solvency indicators evolution
M2Z CONSTRUCTION

Sector positioning

Debt ratio
-298.59 2022
2022
Q1: 0.39
Med: 18.83
Q3: 73.44
Excellent

In 2022, the debt ratio of M2Z CONSTRUCTION (-298.59) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-7.86% 2022
2022
Q1: 9.66%
Med: 29.78%
Q3: 51.53%
Watch

In 2022, the financial autonomy of M2Z CONSTRUCTION (-7.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-1.53 years 2022
2022
Q1: 0.0 years
Med: 0.07 years
Q3: 1.69 years
Excellent

In 2022, the repayment capacity of M2Z CONSTRUCTION (-1.53) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 101.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

101.559

Interest coverage (2022) ?
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

-5.824

Liquidity indicators evolution
M2Z CONSTRUCTION

Sector positioning

Liquidity ratio
101.56 2022
2022
Q1: 137.31
Med: 202.42
Q3: 316.99
Watch

In 2022, the liquidity ratio of M2Z CONSTRUCTION (101.56) 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
-5.82x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.97x
Average

In 2022, the interest coverage of M2Z CONSTRUCTION (-5.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 73 days of revenue, i.e. 883 k€ to permanently finance.

Operating WCR (2022) ?
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

883 254 €

Customer credit (2022) ?
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

61 j

Supplier credit (2022) ?
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

73 j

Inventory turnover (2022) ?
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

16 j

WCR in days of revenue (2022) ?
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

73 j

WCR and payment terms evolution
M2Z CONSTRUCTION

Positioning of M2Z CONSTRUCTION in its sector

Comparison with sector Autres travaux de finition

Valuation estimate

Based on 50 transactions of similar company sales in 2022, the value of M2Z CONSTRUCTION is estimated at 959 564 € (range 373 888€ - 1 573 652€). The price/revenue ratio is 0.22x (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 2022
50 tx
373k€ 959k€ 1573k€
959 564 € Range: 373 888€ - 1 573 652€
NAF 4 année 2022 Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
4 372 760 € × 0.22x = 959 564 €
Range: 373 889€ - 1 573 653€

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 (Autres travaux de finition)

Compare M2Z CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux de finition

Frequently asked questions about M2Z CONSTRUCTION

What is the revenue of M2Z CONSTRUCTION ?

The revenue of M2Z CONSTRUCTION in 2022 is 4.4 M€.

Is M2Z CONSTRUCTION profitable?

M2Z CONSTRUCTION recorded a net loss in 2022.

Where is the headquarters of M2Z CONSTRUCTION ?

The headquarters of M2Z CONSTRUCTION is located in JUVIGNAC (34990), in the department Herault.

Where to find the tax return of M2Z CONSTRUCTION ?

The tax return of M2Z CONSTRUCTION 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 M2Z CONSTRUCTION operate?

M2Z CONSTRUCTION operates in the sector Autres travaux de finition (NAF code 43.39Z). See the 'Sector positioning' section above to compare the company with its competitors.