SIREN : 493252969
C.B.L. is a French company founded 19 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in PARIS (75011), this company of category PME shows in 2017 a revenue of 29 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 | 2017 | 2016 |
|---|---|---|
| Revenue | 28 511 € | 30 472 € |
| Net income | -13 723 € | 76 078 € |
| EBITDA | 12 680 € | 15 218 € |
| Net margin | -48.1% | 249.7% |
In 2017, C.B.L. achieves revenue of 29 k€. Slight decline of -6% vs 2016. After deducting consumption (0 €), gross margin stands at 29 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 13 k€, representing 44.5% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -17%, reducing margin by 5.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -14 k€ (-48.1% of revenue), which will impact equity.
28 511 €
28 511 €
12 680 €
-5 510 €
-13 723 €
44.5%
The debt ratio (= Financial debt / Equity x 100) stands at -423%. 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 -31%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 135.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 15.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-423.127%
-30.948%
15.696%
135.407
73.9%
In 2017, the debt ratio of C.B.L. (-423.13) 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.
In 2017, the financial autonomy of C.B.L. (-30.9%) 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 2017, the repayment capacity of C.B.L. (135.41) 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 interest coverage ratio (= EBIT / Interest expenses) is 64.8x. Operating income very largely covers interest expenses: high safety margin.
64.771
In 2016, the liquidity ratio of C.B.L. (1708.84) 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 2017, the interest coverage of C.B.L. (64.8x) 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. Overall, WCR represents 59 days of revenue, i.e. 5 k€ to permanently finance.
4 649 €
0 j
0 j
0 j
59 j
Based on 114 transactions of similar company sales (all years), the value of C.B.L. is estimated at 48 124 € (range 26 946€ - 77 781€). With an EBITDA of 12 680€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (in line with sector norms). 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 114 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 C.B.L. with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of C.B.L. in 2017 is 29 k€.
C.B.L. recorded a net loss in 2017.
The headquarters of C.B.L. is located in PARIS (75011), in the department Paris.
The tax return of C.B.L. 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).
C.B.L. operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.