CM
Business purpose.
La détention des titres de sociétés d'exercice libérale ayant pour objet l'exercice de la profession de greffier de tribunal de commerce
Identity
- Legal form
- SPFPL holding company for regulated professions, as an SAS (SPFPL SAS)
- Activity
- 00.00Z
- Headcount
- Headcount unknown
- Created
- 1 Mar 2021
- Share capital
- 100.00 EUR
- Registered with the trade register
- 1 Mar 2021
- Financial year end
- 31/12
- Establishments
- 1
Directors
- CHRISTELLE MARTOWICZ 45 years old, 11/1981 President de SAS
Related companies
Companies run by the same people. Statutory auditors and liquidators are excluded: they serve in dozens of unrelated companies, and including them would draw groups that do not exist.
- SELARL LAURENT PILLE - CHRISTELLE MARTOWICZ via CHRISTELLE MARTOWICZ
- LES TOKAY via CHRISTELLE MARTOWICZ
Establishments
Financial strength
Financial score
16 / 100 E
Confidence: medium · computed on the financial year ended 31 Dec 2025
- Equity to assets (10.2 %)
- 6.6 out of 30
- EBITDA margin
- data missing, component not taken into account
- Liquidity (15.3 %)
- 0.0 out of 20
- Debt (289.4 %)
- 3.9 out of 15
- Revenue trend
- data missing, component not taken into account
formula fin-1.0
Legal score
91 / 100 A
Confidence: high
- No insolvency proceedings
- 40.0 out of 40
- Currently trading
- 20.0 out of 20
- Age (5.7 years)
- 11.4 out of 20
- Accounts filed recently
- 20.0 out of 20
formula leg-1.0
These scores are computed by us from public data, using a published formula. They are not advice, not a guarantee, not a credit decision, and they do not replace a review of the accounts. See how it is calculated
Revenue and earnings
Detailed accounts for this company are not reproduced here, but its main aggregates are public.
Revenue Net income
| Financial year | Revenue | Change | EBITDA | Net income |
|---|---|---|---|---|
| 31 Dec 2025 | 0 € | — | -8,483 € | 29,541 € |
| 31 Dec 2023 | 0 € | — | -5,549 € | 28,021 € |
| 31 Dec 2022 | 0 € | — | -2,201 € | 257 € |
| 31 Dec 2021 | 0 € | first year on record | 0 € | 0 € |
Aggregates published by the French Directorate General for Enterprise, computed from accounts filed with the commercial court.
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Legal notices
-
Filing of accounts 18 Jun 2026
- Court :
- Greffe du Tribunal des Activités Economiques de limoges
- Type of filing :
- Comptes annuels et rapports
- Closing date :
- 31/12/2025
BODACC C n 20260114, annonce n 15831 · Proof of publication (PDF)
-
Filing of accounts 7 Sep 2025
- Court :
- Greffe du Tribunal des Activités Economiques de limoges
- Type of filing :
- Comptes annuels et rapports
- Closing date :
- 31/12/2024
BODACC C n 20250171, annonce n 5411 · Proof of publication (PDF)
-
Filing of accounts 8 Sep 2023
- Court :
- Greffe du Tribunal de Commerce de limoges
- Type of filing :
- Comptes annuels et rapports
- Closing date :
- 31/12/2021
BODACC C n 20230173, annonce n 4177 · Proof of publication (PDF)
-
Filing of accounts 8 Sep 2023
- Court :
- Greffe du Tribunal de Commerce de limoges
- Type of filing :
- Comptes annuels et rapports
- Closing date :
- 31/12/2022
BODACC C n 20230173, annonce n 4178 · Proof of publication (PDF)
-
Amendment 23 Dec 2022
- Court :
- Greffe du Tribunal de Commerce de Limoges
- Amendment :
- modification survenue sur la prise d'activité, l'activité de l'établissement principal, l'adresse de l'établissement et la date de début d'activité
BODACC B n 20220249, annonce n 1594 · Proof of publication (PDF)
-
Incorporation 10 Mar 2021
- Court :
- GREFFE DU TRIBUNAL DE COMMERCE DE LIMOGES
- Filing :
- Cette société n'exerce aucune activité
BODACC A n 20210048, annonce n 2915 · Proof of publication (PDF)
Change history
- officer_appointed (empty) → President de SAS 9 Oct 2026
- registered_address (empty) → 7 bis route du Vert 87590 Saint-Just-le-Martel 3 Oct 2026
- capital (empty) → 100.00 3 Oct 2026
Frequently asked questions about CM
- What is the SIREN number of CM?
- The SIREN number of CM is 894598663. Its intra-community VAT number is FR01894598663.
- Where is the head office of CM?
- Head office address: 7 B ROUTE DU VERT, 87590 SAINT-JUST-LE-MARTEL.
- When was CM founded?
- CM was founded on 1 Mar 2021.
- Who runs CM?
- The officer listed in the register is CHRISTELLE MARTOWICZ (President de SAS).
- What is the revenue of CM?
- The latest published revenue is 0 €, for the 2025 financial year.
- Is CM subject to insolvency proceedings?
- No ongoing insolvency proceedings are published in the BODACC for this company.