SIREN : 522726223
PC2M is a French company founded 15 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in BOULAZAC ISLE MANOIRE (24750), this company of category PME shows in 2024 a revenue of 2.4 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 416 274 € | 2 948 462 € | 3 097 929 € | 2 688 597 € | 2 381 590 € | 2 523 765 € | 2 514 721 € | 2 612 118 € | 2 708 582 € |
| Net income | -45 205 € | 20 930 € | 37 908 € | 23 389 € | 16 490 € | 14 735 € | 14 376 € | -23 081 € | 14 920 € |
| EBITDA | -123 759 € | 117 347 € | 114 552 € | -86 219 € | 170 269 € | 155 665 € | 145 085 € | 116 818 € | 204 688 € |
| Net margin | -1.9% | 0.7% | 1.2% | 0.9% | 0.7% | 0.6% | 0.6% | -0.9% | 0.6% |
In 2024, PC2M achieves revenue of 2.4 M€. Activity remains stable over the period (CAGR: -1.4%). Significant drop of -18% vs 2023. After deducting consumption (1.6 M€), gross margin stands at 788 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -124 k€, representing -5.1% of revenue. Warning negative scissor effect: despite revenue change (-18%), EBITDA varies by -205%, reducing margin by 9.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -45 k€ (-1.9% of revenue), which will impact equity.
2 416 274 €
787 807 €
-123 759 €
-242 534 €
-45 205 €
-5.1%
The debt ratio (= Financial debt / Equity x 100) stands at 8440%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 224.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
8440.433%
0.593%
0.124%
224.073
51.8%
In 2024, the debt ratio of PC2M (8440.43) 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.
In 2024, the financial autonomy of PC2M (0.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of PC2M (224.07) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 101.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
101.215
-26.597
In 2024, the liquidity ratio of PC2M (101.22) 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.
In 2024, the interest coverage of PC2M (-26.6x) 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) 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: 62 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 71 days of revenue, i.e. 476 k€ to permanently finance.
476 344 €
0 j
62 j
72 j
71 j
Based on 117 transactions of similar company sales in 2024, the value of PC2M is estimated at 1 279 286 € (range 725 689€ - 1 902 257€). The price/revenue ratio is 0.53x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 117 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 PC2M with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of PC2M in 2024 is 2.4 M€.
PC2M recorded a net loss in 2024.
The headquarters of PC2M is located in BOULAZAC ISLE MANOIRE (24750), in the department Dordogne.
The tax return of PC2M 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).
PC2M operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.