P2M INDUSTRIE : revenue, balance sheet and financial ratios

P2M INDUSTRIE is a French company founded 17 years ago, specialized in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions. Based in LIMOGES (87000), this company of category PME shows in 2024 a revenue of 1.9 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 - P2M INDUSTRIE (SIREN 504705534)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 944 416 € N/C 1 625 732 € 1 556 606 € 1 411 039 € 1 633 504 € 1 644 881 € 1 434 150 € 1 329 129 €
Net income 97 016 € 39 495 € 54 261 € 30 332 € 418 € 37 620 € 27 673 € 46 384 € 35 579 €
EBITDA 130 128 € N/C 72 455 € 42 947 € 131 € 85 131 € 41 096 € 56 433 € 53 263 €
Net margin 5.0% N/C 3.3% 1.9% 0.0% 2.3% 1.7% 3.2% 2.7%

Revenue and income statement

In 2024, P2M INDUSTRIE achieves revenue of 1.9 M€. Revenue is growing positively over 9 years (CAGR: +4.9%). After deducting consumption (1.2 M€), gross margin stands at 711 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 130 k€, representing 6.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 97 k€, i.e. 5.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 944 416 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

710 623 €

EBITDA (2024) ?
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

130 128 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

126 553 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

97 016 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.7%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

67.585%

Cash flow / Revenue (2024) ?
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

5.173%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

18.3%

Solvency indicators evolution
P2M INDUSTRIE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: -592.0
Med: 0.0
Q3: 16.43
Good +25 pts over 3 years

In 2024, the debt ratio of P2M INDUSTRIE (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
67.58% 2024
2022
2023
2024
Q1: 18.26%
Med: 58.72%
Q3: 68.35%
Good

In 2024, the financial autonomy of P2M INDUSTRIE (67.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2024
2022
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 3.75 years
Excellent

In 2024, the repayment capacity of P2M INDUSTRIE (0.00) 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 296.10. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

296.102

Interest coverage (2024) ?
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

0.672

Liquidity indicators evolution
P2M INDUSTRIE

Sector positioning

Liquidity ratio
296.1 2024
2022
2023
2024
Q1: 31.66
Med: 183.31
Q3: 376.64
Good +9 pts over 3 years

In 2024, the liquidity ratio of P2M INDUSTRIE (296.10) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.67x 2024
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 5.49x
Good -22 pts over 2 years

In 2024, the interest coverage of P2M INDUSTRIE (0.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 100 days of revenue, i.e. 538 k€ to permanently finance.

Operating WCR (2024) ?
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

538 214 €

Customer credit (2024) ?
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

55 j

Supplier credit (2024) ?
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

48 j

Inventory turnover (2024) ?
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

47 j

WCR in days of revenue (2024) ?
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

100 j

WCR and payment terms evolution
P2M INDUSTRIE

Positioning of P2M INDUSTRIE in its sector

Comparison with sector Intermédiaires du commerce en machines, équipements industriels, navires et avions

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of P2M INDUSTRIE is estimated at 327 610 € (range 136 758€ - 946 644€). With an EBITDA of 130 128€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2024
229 transactions
136k€ 327k€ 946k€
327 610 € Range: 136 758€ - 946 644€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
130 128 € × 1.6x
Estimation 211 388 €
68 988€ - 701 786€
Revenue Multiple 30%
1 944 416 € × 0.32x
Estimation 630 548 €
295 657€ - 1 542 690€
Net Income Multiple 20%
97 016 € × 1.7x
Estimation 163 758 €
67 835€ - 664 722€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 du commerce en machines, équipements industriels, navires et avions)

Compare P2M INDUSTRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en machines, équipements industriels, navires et avions

Frequently asked questions about P2M INDUSTRIE

What is the revenue of P2M INDUSTRIE ?

The revenue of P2M INDUSTRIE in 2024 is 1.9 M€.

Is P2M INDUSTRIE profitable?

Yes, P2M INDUSTRIE generated a net profit of 97 k€ in 2024.

Where is the headquarters of P2M INDUSTRIE ?

The headquarters of P2M INDUSTRIE is located in LIMOGES (87000), in the department Haute-Vienne.

Where to find the tax return of P2M INDUSTRIE ?

The tax return of P2M INDUSTRIE 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 P2M INDUSTRIE operate?

P2M INDUSTRIE operates in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions (NAF code 46.14Z). See the 'Sector positioning' section above to compare the company with its competitors.