SIREN : 493308357
S2C is a French company founded 19 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in ECOUFLANT (49000), this company of category ETI shows in 2025 a revenue of 10.8 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 10 760 062 € | 11 233 560 € | 9 580 994 € | 9 684 363 € | 7 789 916 € | 8 659 076 € | 10 008 393 € | 8 631 451 € | 7 822 851 € | 7 759 381 € |
| Net income | 561 386 € | 564 601 € | 412 618 € | 272 416 € | 171 602 € | 757 287 € | 340 945 € | 431 024 € | 297 280 € | 287 434 € |
| EBITDA | 1 077 598 € | 1 098 400 € | 807 853 € | 540 577 € | 369 759 € | 925 167 € | 612 880 € | 757 712 € | 478 215 € | 374 283 € |
| Net margin | 5.2% | 5.0% | 4.3% | 2.8% | 2.2% | 8.7% | 3.4% | 5.0% | 3.8% | 3.7% |
In 2025, S2C achieves revenue of 10.8 M€. Revenue is growing positively over 10 years (CAGR: +3.7%). Slight decline of -4% vs 2024. After deducting consumption (3.8 M€), gross margin stands at 7.0 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 10.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 561 k€, i.e. 5.2% of revenue. This profit can be retained or distributed to shareholders.
10 760 062 €
6 984 076 €
1 077 598 €
865 166 €
561 386 €
10.0%
The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 63%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
9.72%
62.724%
7.576%
0.633
23.6%
In 2025, the debt ratio of S2C (9.72) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of S2C (62.7%) 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.
In 2025, the repayment capacity of S2C (0.63) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 310.93. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.
310.929
1.657
In 2025, the liquidity ratio of S2C (310.93) 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.
In 2025, the interest coverage of S2C (1.7x) 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: 153 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. The gap of 86 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 192 days of revenue, i.e. 5.7 M€ to permanently finance. Over 2016-2025, WCR increased by +45%, requiring additional financing.
5 734 145 €
153 j
67 j
49 j
192 j
Based on 56 transactions of similar company sales
(all years),
the value of S2C is estimated at
1 189 233 €
(range 734 255€ - 2 603 904€).
With an EBITDA of 1 077 598€, the sector multiple of 1.0x is applied.
The price/revenue ratio is 0.13x
(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.
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This estimate is based on the analysis of 56 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 S2C with other companies in the same sector:
The revenue of S2C in 2025 is 10.8 M€.
Yes, S2C generated a net profit of 561 k€ in 2025.
The headquarters of S2C is located in ECOUFLANT (49000), in the department Maine-et-Loire.
The tax return of S2C 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).
S2C operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.