SIREN : 494231004
SARL 2 C is a French company founded 19 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in THIERS (63300), this company of category ETI shows in 2024 a revenue of 2.7 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 697 026 € | 3 708 105 € | 2 222 269 € | 3 027 861 € | 1 785 227 € | 1 980 725 € | 1 669 332 € | 1 612 699 € | 2 174 576 € |
| Net income | -42 142 € | 1 869 € | 2 938 € | 11 234 € | 8 489 € | 5 479 € | 14 234 € | 1 741 € | 43 224 € |
| EBITDA | -679 952 € | -27 160 € | -437 303 € | -187 645 € | -13 970 € | -14 356 € | -62 512 € | -48 734 € | 73 977 € |
| Net margin | -1.6% | 0.1% | 0.1% | 0.4% | 0.5% | 0.3% | 0.9% | 0.1% | 2.0% |
In 2024, SARL 2 C achieves revenue of 2.7 M€. Revenue is growing positively over 9 years (CAGR: +2.7%). Significant drop of -27% vs 2023. After deducting consumption (1.2 M€), gross margin stands at 1.5 M€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -680 k€, representing -25.2% of revenue. Warning negative scissor effect: despite revenue change (-27%), EBITDA varies by -2404%, reducing margin by 24.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -42 k€ (-1.6% of revenue), which will impact equity.
2 697 026 €
1 463 839 €
-679 952 €
-597 010 €
-42 142 €
-25.2%
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 23%. The balance between equity and debt is satisfactory.
0.0%
23.259%
-0.77%
0.0
17.5%
In 2024, the debt ratio of SARL 2 C (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of SARL 2 C (23.3%) 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 SARL 2 C (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 120.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
120.307
-0.003
In 2024, the liquidity ratio of SARL 2 C (120.31) 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 SARL 2 C (-0.0x) 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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 52 days of revenue, i.e. 391 k€ to permanently finance. Over 2016-2024, WCR increased by +38%, requiring additional financing.
391 419 €
24 j
53 j
70 j
52 j
Based on 147 transactions of similar company sales in 2024, the value of SARL 2 C is estimated at 936 270 € (range 620 571€ - 1 757 220€). The price/revenue ratio is 0.35x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 147 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 SARL 2 C with other companies in the same sector:
Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers
The revenue of SARL 2 C in 2024 is 2.7 M€.
SARL 2 C recorded a net loss in 2024.
The headquarters of SARL 2 C is located in THIERS (63300), in the department Puy-de-Dome.
The tax return of SARL 2 C 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).
SARL 2 C operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.