SARL M2G CONSTRUCTION : revenue, balance sheet and financial ratios

SARL M2G CONSTRUCTION is a French company founded 20 years ago, specialized in the sector Construction de maisons individuelles. Based in AIX EN PROVENCE (13080), this company of category PME shows in 2025 a revenue of 1.5 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

Financial history - SARL M2G CONSTRUCTION (SIREN 483683405)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 491 697 € 1 883 472 € 3 138 182 € 1 970 587 € 2 900 612 € 2 709 796 € 1 231 912 € 2 239 222 € 1 970 298 € 2 264 031 €
Net income 247 758 € 268 658 € 192 576 € 179 358 € 72 454 € 69 810 € 28 888 € 93 438 € 102 707 € 103 184 €
EBITDA 341 000 € 394 181 € 262 344 € 245 702 € 93 396 € 99 386 € 38 245 € 148 790 € 148 522 € 111 124 €
Net margin 16.6% 14.3% 6.1% 9.1% 2.5% 2.6% 2.3% 4.2% 5.2% 4.6%

Revenue and income statement

In 2025, SARL M2G CONSTRUCTION achieves revenue of 1.5 M€. Activity remains stable over the period (CAGR: -4.5%). Significant drop of -21% vs 2024. After deducting consumption (446 k€), gross margin stands at 1.0 M€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 341 k€, representing 22.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 248 k€, i.e. 16.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 491 697 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 045 595 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

341 000 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

327 707 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

247 758 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

22.8%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

72.635%

Financial autonomy (2025) ?
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

13.099%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

17.496%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.764

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

17.5%

Solvency indicators evolution
SARL M2G CONSTRUCTION

Sector positioning

Debt ratio
72.64 2025
2023
2024
2025
Q1: 0.63
Med: 12.8
Q3: 36.22
Watch +19 pts over 3 years

In 2025, the debt ratio of SARL M2G CONSTRUCTION (72.64) 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
13.1% 2025
2023
2024
2025
Q1: 16.81%
Med: 36.32%
Q3: 57.35%
Watch -19 pts over 3 years

In 2025, the financial autonomy of SARL M2G CONSTRUCTION (13.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.76 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.08 years
Q3: 0.9 years
Average +15 pts over 3 years

In 2025, the repayment capacity of SARL M2G CONSTRUCTION (0.76) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 126.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

126.941

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
SARL M2G CONSTRUCTION

Sector positioning

Liquidity ratio
126.94 2025
2023
2024
2025
Q1: 139.05
Med: 206.27
Q3: 306.63
Watch

In 2025, the liquidity ratio of SARL M2G CONSTRUCTION (126.94) 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.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.42x
Average

In 2025, the interest coverage of SARL M2G CONSTRUCTION (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 383 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 96 days of revenue, i.e. 396 k€ to permanently finance. Over 2016-2025, WCR increased by +21%, requiring additional financing.

Operating WCR (2025) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

395 941 €

Customer credit (2025) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

13 j

Supplier credit (2025) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

50 j

Inventory turnover (2025) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

383 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

96 j

WCR and payment terms evolution
SARL M2G CONSTRUCTION

Positioning of SARL M2G CONSTRUCTION in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of SARL M2G CONSTRUCTION is estimated at 794 267 € (range 310 375€ - 1 449 978€). With an EBITDA of 341 000€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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.

Estimated enterprise value 2025
113 transactions
310k€ 794k€ 1449k€
794 267 € Range: 310 375€ - 1 449 978€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
341 000 € × 3.6x
Estimation 1 244 049 €
468 817€ - 1 720 524€
Revenue Multiple 30%
1 491 697 € × 0.11x
Estimation 164 141 €
114 230€ - 643 566€
Net Income Multiple 20%
247 758 € × 2.5x
Estimation 615 006 €
208 491€ - 1 983 231€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare SARL M2G CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about SARL M2G CONSTRUCTION

What is the revenue of SARL M2G CONSTRUCTION ?

The revenue of SARL M2G CONSTRUCTION in 2025 is 1.5 M€.

Is SARL M2G CONSTRUCTION profitable?

Yes, SARL M2G CONSTRUCTION generated a net profit of 248 k€ in 2025.

Where is the headquarters of SARL M2G CONSTRUCTION ?

The headquarters of SARL M2G CONSTRUCTION is located in AIX EN PROVENCE (13080), in the department Bouches-du-Rhone.

Where to find the tax return of SARL M2G CONSTRUCTION ?

The tax return of SARL M2G CONSTRUCTION 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 SARL M2G CONSTRUCTION operate?

SARL M2G CONSTRUCTION operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.