SIREN : 522203421
1B2L is a French company founded 16 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in PERIGNY (17180), this company of category PME shows in 2025 a revenue of 15.4 M€. 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 | 2025 | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 15 359 112 € | 14 739 490 € | 14 410 810 € | 5 620 304 € | 3 861 691 € | 3 414 207 € | 2 634 039 € | 2 524 265 € |
| Net income | 469 063 € | 1 512 822 € | 1 796 036 € | 200 952 € | 93 346 € | 515 871 € | 102 878 € | 194 076 € |
| EBITDA | 1 866 082 € | 2 161 772 € | 2 514 872 € | 314 282 € | 206 725 € | 709 713 € | 129 062 € | 275 846 € |
| Net margin | 3.1% | 10.3% | 12.5% | 3.6% | 2.4% | 15.1% | 3.9% | 7.7% |
In 2025, 1B2L achieves revenue of 15.4 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +25.3%. Vs 2024: +4%. After deducting consumption (-40 k€), gross margin stands at 15.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.9 M€, representing 12.1% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -14%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 469 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.
15 359 112 €
15 399 475 €
1 866 082 €
1 443 556 €
469 063 €
12.1%
The debt ratio (= Financial debt / Equity x 100) stands at 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
61.415%
49.801%
5.326%
4.153
69.2%
In 2025, the debt ratio of 1B2L (61.41) 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.
In 2025, the financial autonomy of 1B2L (49.8%) 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 2025, the repayment capacity of 1B2L (4.15) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 365.77. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.
365.767
0.314
In 2025, the liquidity ratio of 1B2L (365.77) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2025, the interest coverage of 1B2L (0.3x) 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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 119 days of revenue, i.e. 5.1 M€ to permanently finance. Over 2017-2025, WCR increased by +749%, requiring additional financing.
5 060 674 €
39 j
37 j
72 j
119 j
Based on 101 transactions of similar company sales (all years), the value of 1B2L is estimated at 3 715 718 € (range 1 249 729€ - 6 878 908€). With an EBITDA of 1 866 082€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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 101 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 1B2L with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie
The revenue of 1B2L in 2025 is 15.4 M€.
Yes, 1B2L generated a net profit of 469 k€ in 2025.
The headquarters of 1B2L is located in PERIGNY (17180), in the department Charente-Maritime.
The tax return of 1B2L 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).
1B2L operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.