Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
S2M : revenue, balance sheet and financial ratios
S2M is a French company
founded 8 years ago,
specialized in the sector Supérettes.
Based in ROUEN (76100),
this company of category PME
shows in 2020 a net income positive of 10 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2020, S2M generates positive net income of 10 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2020)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
9 747 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 641%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2020)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
641.496%
Financial autonomy (2020)
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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
5.427%
Asset age ratio (2020)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
Debt ratio
641.496
Financial autonomy
5.427
Repayment capacity
None
Cash flow / Revenue
None%
Sector positioning
Debt ratio
641.52020
2020
Q1: 0.56
Med: 26.9
Q3: 116.39
Watch
In 2020, the debt ratio of S2M (641.50) 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.
Financial autonomy
5.43%2020
2020
Q1: 9.04%
Med: 31.37%
Q3: 51.01%
Average
In 2020, the financial autonomy of S2M (5.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 82.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2020)
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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
82.794
Liquidity indicators evolution S2M
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
Liquidity ratio
82.794
Interest coverage
None
Sector positioning
Liquidity ratio
82.792020
2020
Q1: 90.45
Med: 139.32
Q3: 207.97
Watch
In 2020, the liquidity ratio of S2M (82.79) 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.
Positioning of S2M in its sector
Comparison with sector Supérettes
Valuation estimate
Based on 312 transactions of similar company sales
in 2020,
the value of S2M is estimated at
51 228 €
(range 21 372€ - 128 971€).
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 value2020
312 transactions
21k€51k€128k€
51 228 €Range: 21 372€ - 128 971€
NAF 5 année 2020
Valuation method used
Net Income Multiple
9 747 €
×
5.3x
=51 228 €
Range: 21 372€ - 128 971€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 312 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 (Supérettes)
Compare S2M with other companies in the same sector:
The revenue of S2M is not publicly disclosed (confidential accounts filed with INPI).
Is S2M profitable?
Yes, S2M generated a net profit of 10 k€ in 2020.
Where is the headquarters of S2M ?
The headquarters of S2M is located in ROUEN (76100), in the department Seine-Maritime.
Where to find the tax return of S2M ?
The tax return of S2M 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 S2M operate?
S2M operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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