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C & L INTERNATIONAL : revenue, balance sheet and financial ratios

C & L INTERNATIONAL is a French company founded 8 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in BESANCON (25000), this company of category PME shows in 2022 a revenue of 9.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - C & L INTERNATIONAL (SIREN 838028868)
Indicator 2024 2023 2022 2021 2020 2019
Revenue N/C N/C 9 619 357 € N/C N/C N/C
Net income 79 334 € 134 885 € 585 284 € 534 752 € 45 133 € 215 011 €
EBITDA N/C N/C 787 194 € N/C N/C N/C
Net margin N/C N/C 6.1% N/C N/C N/C

Revenue and income statement

In 2024, C & L INTERNATIONAL generates positive net income of 79 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2024: 215 k€ -> 79 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

79 334 €

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Chart evolution

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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 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

47.906%

Financial autonomy (2024) ?
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

42.646%

Asset age ratio (2024) ?
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

82.9%

Solvency indicators evolution
C & L INTERNATIONAL

Sector positioning

Debt ratio
47.91 2024
2022
2023
2024
Q1: 2.09
Med: 17.77
Q3: 57.11
Average +30 pts over 3 years

In 2024, the debt ratio of C & L INTERNATIONAL (47.91) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
42.65% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.15%
Average -11 pts over 3 years

In 2024, the financial autonomy of C & L INTERNATIONAL (42.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.07 years 2022
2022
Q1: 0.0 years
Med: 0.56 years
Q3: 2.15 years
Good

In 2022, the repayment capacity of C & L INTERNATIONAL (0.07) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 838.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

838.11

Liquidity indicators evolution
C & L INTERNATIONAL

Sector positioning

Liquidity ratio
838.11 2024
2022
2023
2024
Q1: 160.67
Med: 234.91
Q3: 352.85
Excellent +17 pts over 3 years

In 2024, the liquidity ratio of C & L INTERNATIONAL (838.11) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.05x 2022
2022
Q1: 0.0x
Med: 0.85x
Q3: 3.66x
Average

In 2022, the interest coverage of C & L INTERNATIONAL (0.1x) 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.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

0 j

Inventory turnover (2024) ?
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

0 j

WCR and payment terms evolution
C & L INTERNATIONAL

Positioning of C & L INTERNATIONAL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 57 389€ to 876 679€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
57k€ 144k€ 876k€
144 681 € Range: 57 389€ - 876 679€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare C & L INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about C & L INTERNATIONAL

What is the revenue of C & L INTERNATIONAL ?

The revenue of C & L INTERNATIONAL in 2022 is 9.6 M€.

Is C & L INTERNATIONAL profitable?

Yes, C & L INTERNATIONAL generated a net profit of 79 k€ in 2024.

Where is the headquarters of C & L INTERNATIONAL ?

The headquarters of C & L INTERNATIONAL is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of C & L INTERNATIONAL ?

The tax return of C & L INTERNATIONAL 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 C & L INTERNATIONAL operate?

C & L INTERNATIONAL operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.