SIREN : 539955039
SARL A2M is a French company founded 14 years ago, specialized in the sector Commerces de détail d'optique. Based in SAINT-LAURENT-DE-LA-SALANQUE (66250), this company of category PME shows in 2019 a revenue of 385 k€. 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 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|
| Revenue | 385 202 € | 532 764 € | N/C | 1 158 591 € |
| Net income | -54 321 € | -871 € | 53 825 € | 15 125 € |
| EBITDA | 820 € | -71 492 € | N/C | 186 170 € |
| Net margin | -14.1% | -0.2% | N/C | 1.3% |
In 2019, SARL A2M achieves revenue of 385 k€. Revenue is declining over the period 2016-2019 (CAGR: -30.7%). Significant drop of -28% vs 2018. After deducting consumption (205 k€), gross margin stands at 181 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 820 €, representing 0.2% of revenue. Positive scissor effect: EBITDA margin improves by +13.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -54 k€ (-14.1% of revenue), which will impact equity.
385 202 €
180 677 €
820 €
29 673 €
-54 321 €
0.2%
The debt ratio (= Financial debt / Equity x 100) stands at 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.
76.713%
29.971%
-0.536%
-61.775
In 2019, the debt ratio of SARL A2M (76.71) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2019, the financial autonomy of SARL A2M (30.0%) 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 2019, the repayment capacity of SARL A2M (-61.77) 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 212.60. 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 558.2x. Operating income very largely covers interest expenses: high safety margin.
212.598
558.171
In 2019, the liquidity ratio of SARL A2M (212.60) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2019, the interest coverage of SARL A2M (558.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 375 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 148 days. The gap of 227 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 372 days of revenue, i.e. 398 k€ to permanently finance. Over 2016-2019, WCR increased by +98%, requiring additional financing.
397 891 €
375 j
148 j
0 j
372 j
Based on 128 transactions of similar company sales in 2019, the value of SARL A2M is estimated at 68 758 € (range 34 504€ - 103 245€). With an EBITDA of 820€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.46x (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.
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This estimate is based on the analysis of 128 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 A2M with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of SARL A2M in 2019 is 385 k€.
SARL A2M recorded a net loss in 2019.
The headquarters of SARL A2M is located in SAINT-LAURENT-DE-LA-SALANQUE (66250), in the department Pyrenees-Orientales.
The tax return of SARL A2M 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 A2M operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.