SIREN : 450409222
C2L MANAGEMENT is a French company founded 22 years ago, specialized in the sector Activités des sociétés holding. Based in CRAPONNE (69290), this company of category PME shows in 2023 a revenue of 424 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 423 735 € | 600 000 € | 600 000 € | 600 000 € | 600 000 € | 600 000 € | 600 000 € | 455 930 € |
| Net income | 346 982 € | 205 438 € | -13 573 € | 180 822 € | 718 326 € | 227 208 € | 317 479 € | 187 695 € |
| EBITDA | 40 745 € | -35 360 € | -27 097 € | -14 785 € | 6 636 € | 19 385 € | 10 084 € | -103 435 € |
| Net margin | 81.9% | 34.2% | -2.3% | 30.1% | 119.7% | 37.9% | 52.9% | 41.2% |
In 2023, C2L MANAGEMENT achieves revenue of 424 k€. Activity remains stable over the period (CAGR: -1.0%). Significant drop of -29% vs 2022. After deducting consumption (0 €), gross margin stands at 424 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 41 k€, representing 9.6% of revenue. Positive scissor effect: EBITDA margin improves by +15.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 347 k€, i.e. 81.9% of revenue. This profit can be retained or distributed to shareholders.
423 735 €
423 735 €
40 745 €
40 745 €
346 982 €
9.6%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 98%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 81.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.834%
97.598%
81.887%
0.07
In 2023, the debt ratio of C2L MANAGEMENT (0.83) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of C2L MANAGEMENT (97.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2023, the repayment capacity of C2L MANAGEMENT (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 4366.22. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.
4366.222
0.758
In 2023, the liquidity ratio of C2L MANAGEMENT (4366.22) 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.
In 2023, the interest coverage of C2L MANAGEMENT (0.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Overall, WCR represents 1339 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2016-2023, WCR increased by +249%, requiring additional financing.
1 576 421 €
26 j
44 j
0 j
1339 j
Based on 63 transactions of similar company sales
in 2023,
the value of C2L MANAGEMENT is estimated at
770 973 €
(range 174 465€ - 1 209 747€).
With an EBITDA of 40 745€, the sector multiple of 4.6x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 63 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 C2L MANAGEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of C2L MANAGEMENT in 2023 is 424 k€.
Yes, C2L MANAGEMENT generated a net profit of 347 k€ in 2023.
The headquarters of C2L MANAGEMENT is located in CRAPONNE (69290), in the department Rhone.
The tax return of C2L MANAGEMENT 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).
C2L MANAGEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.