SIREN : 499740322
MCPA2 is a French company founded 18 years ago, specialized in the sector Activités des sociétés holding. Based in LYS-HAUT-LAYON (49310), this company of category PME shows in 2024 a revenue of 724 k€. 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
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 724 348 € | 2 043 268 € | 83 747 € | 58 982 € | N/C | 308 520 € | 520 899 € | 496 065 € |
| Net income | 2 920 € | -57 208 € | -279 469 € | -416 658 € | 1 466 496 € | -147 659 € | 186 887 € | 242 866 € |
| EBITDA | 10 055 € | -11 168 € | -205 322 € | -325 559 € | N/C | -104 840 € | 96 882 € | 122 535 € |
| Net margin | 0.4% | -2.8% | -333.7% | -706.4% | N/C | -47.9% | 35.9% | 49.0% |
In 2024, MCPA2 achieves revenue of 724 k€. Revenue is growing positively over 8 years (CAGR: +4.8%). Significant drop of -65% vs 2023. After deducting consumption (492 k€), gross margin stands at 232 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 1.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.
724 348 €
232 459 €
10 055 €
-53 806 €
2 920 €
1.4%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 96%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
1.342%
95.625%
9.219%
0.782
78.6%
In 2024, the debt ratio of MCPA2 (1.34) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of MCPA2 (95.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of MCPA2 (0.78) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 595.33. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.
595.325
0.388
In 2024, the liquidity ratio of MCPA2 (595.33) 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.
In 2024, the interest coverage of MCPA2 (0.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 122 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 80 days of revenue, i.e. 160 k€ to permanently finance. Over 2016-2024, WCR increased by +50%, requiring additional financing.
160 465 €
0 j
21 j
122 j
80 j
Based on 54 transactions of similar company sales
in 2024,
the value of MCPA2 is estimated at
153 107 €
(range 84 255€ - 198 358€).
With an EBITDA of 10 055€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(in line with sector norms).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare MCPA2 with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of MCPA2 in 2024 is 724 k€.
Yes, MCPA2 generated a net profit of 3 k€ in 2024.
The headquarters of MCPA2 is located in LYS-HAUT-LAYON (49310), in the department Maine-et-Loire.
The tax return of MCPA2 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).
MCPA2 operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.