CLS : revenue, balance sheet and financial ratios

CLS is a French company founded 21 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels. Based in LE CHESNAY-ROCQUENCOURT (78150), this company of category PME shows in 2021 a revenue of 4.7 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

Financial history - CLS (SIREN 481552016)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 4 680 059 € 3 691 935 € 3 867 119 € 3 171 876 € 2 747 379 € 2 576 538 €
Net income 150 053 € 39 721 € 7 028 € 3 271 € 50 488 € 47 794 € 5 688 €
EBITDA N/C 33 341 € 55 573 € -4 008 € 85 451 € 54 271 € 38 234 €
Net margin N/C 0.8% 0.2% 0.1% 1.6% 1.7% 0.2%

Revenue and income statement

In 2022, CLS generates positive net income of 150 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 6 k€ -> 150 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

150 053 €

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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 4%. 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 35%. The balance between equity and debt is satisfactory.

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

4.196%

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

35.434%

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

33.7%

Solvency indicators evolution
CLS

Sector positioning

Debt ratio
4.2 2022
2020
2021
2022
Q1: 0.04
Med: 15.2
Q3: 66.84
Good -24 pts over 3 years

In 2022, the debt ratio of CLS (4.20) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
35.43% 2022
2020
2021
2022
Q1: 13.85%
Med: 33.59%
Q3: 54.12%
Good

In 2022, the financial autonomy of CLS (35.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.66 years 2021
2020
2021
Q1: 0.0 years
Med: 0.05 years
Q3: 2.06 years
Average -6 pts over 2 years

In 2021, the repayment capacity of CLS (1.66) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 141.53. 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

141.53

Liquidity indicators evolution
CLS

Sector positioning

Liquidity ratio
141.53 2022
2020
2021
2022
Q1: 144.07
Med: 212.32
Q3: 334.59
Watch -6 pts over 3 years

In 2022, the liquidity ratio of CLS (141.53) 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.

Interest coverage
9.07x 2021
2020
2021
Q1: 0.0x
Med: 0.09x
Q3: 2.29x
Excellent

In 2021, the interest coverage of CLS (9.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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 (2022) ?
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
CLS

Positioning of CLS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Valuation estimate

Based on 61 transactions of similar company sales (all years), the value of CLS is estimated at 527 430 € (range 127 886€ - 1 198 851€). 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.

Estimated enterprise value 2022
61 tx
127k€ 527k€ 1198k€
527 430 € Range: 127 886€ - 1 198 851€
NAF 5 all-time

Valuation method used

Net Income Multiple
150 053 € × 3.5x = 527 431 €
Range: 127 886€ - 1 198 851€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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) d'ordinateurs, d'équipements informatiques périphériques et de logiciels)

Compare CLS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Frequently asked questions about CLS

What is the revenue of CLS ?

The revenue of CLS in 2021 is 4.7 M€.

Is CLS profitable?

Yes, CLS generated a net profit of 150 k€ in 2022.

Where is the headquarters of CLS ?

The headquarters of CLS is located in LE CHESNAY-ROCQUENCOURT (78150), in the department Yvelines.

Where to find the tax return of CLS ?

The tax return of CLS 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 CLS operate?

CLS operates in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels (NAF code 46.51Z). See the 'Sector positioning' section above to compare the company with its competitors.