Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

C2L : revenue, balance sheet and financial ratios

C2L is a French company founded 19 years ago, specialized in the sector Travaux d'étanchéification. Based in VIRANDEVILLE (50690), this company of category PME shows in 2022 a net income positive of 47 k€. 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 - C2L (SIREN 492803457)
Indicator 2022 2021 2020 2019 2017
Revenue N/C N/C N/C N/C N/C
Net income 46 912 € 84 178 € 15 131 € -256 533 € 18 203 €
EBITDA N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2022, C2L generates positive net income of 47 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2022: 18 k€ -> 47 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

46 912 €

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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 -26%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -51%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-26.176%

Financial autonomy (2022) ?
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

-51.083%

Asset age ratio (2022) ?
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

12.6%

Solvency indicators evolution
C2L

Sector positioning

Debt ratio
-26.18 2022
2020
2021
2022
Q1: 0.28
Med: 14.95
Q3: 54.22
Excellent

In 2022, the debt ratio of C2L (-26.18) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-51.08% 2022
2020
2021
2022
Q1: 6.16%
Med: 25.41%
Q3: 45.59%
Watch

In 2022, the financial autonomy of C2L (-51.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 66.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

66.203

Liquidity indicators evolution
C2L

Sector positioning

Liquidity ratio
66.2 2022
2020
2021
2022
Q1: 137.82
Med: 186.81
Q3: 265.77
Watch -6 pts over 3 years

In 2022, the liquidity ratio of C2L (66.20) 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.

Positioning of C2L in its sector

Comparison with sector Travaux d'étanchéification

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 79 164€ to 225 467€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
79k€ 127k€ 225k€
127 135 € Range: 79 164€ - 225 467€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Travaux d'étanchéification)

Compare C2L with other companies in the same sector:

Frequently asked questions about C2L

What is the revenue of C2L ?

The revenue of C2L is not publicly disclosed (confidential accounts filed with INPI).

Is C2L profitable?

Yes, C2L generated a net profit of 47 k€ in 2022.

Where is the headquarters of C2L ?

The headquarters of C2L is located in VIRANDEVILLE (50690), in the department Manche.

Where to find the tax return of C2L ?

The tax return of C2L 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 C2L operate?

C2L operates in the sector Travaux d'étanchéification (NAF code 43.99A). See the 'Sector positioning' section above to compare the company with its competitors.