SIREN : 814904934
CSCL is a French company founded 10 years ago, specialized in the sector Supérettes. Based in SAINT-DENIS (93210), this company of category PME shows in 2021 a revenue of 1.8 M€. 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 1 778 418 € | 1 734 001 € | 1 943 051 € | 2 026 957 € | 1 843 398 € | 1 552 363 € |
| Net income | 31 144 € | -1 016 € | -13 277 € | 8 098 € | 7 214 € | -23 822 € |
| EBITDA | 128 345 € | 49 245 € | 71 009 € | 88 735 € | 113 218 € | 79 685 € |
| Net margin | 1.8% | -0.1% | -0.7% | 0.4% | 0.4% | -1.5% |
In 2021, CSCL achieves revenue of 1.8 M€. Revenue is growing positively over 6 years (CAGR: +2.8%). Vs 2020: +3%. After deducting consumption (1.2 M€), gross margin stands at 578 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 128 k€, representing 7.2% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.
1 778 418 €
577 625 €
128 345 €
79 030 €
31 144 €
7.1%
The debt ratio (= Financial debt / Equity x 100) stands at 577%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
577.156%
12.592%
3.748%
4.976
28.8%
In 2021, the debt ratio of CSCL (577.16) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of CSCL (12.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of CSCL (4.98) 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 liquidity ratio (= Current assets / Current liabilities) stands at 210.06. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.
210.062
1.062
In 2021, the liquidity ratio of CSCL (210.06) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2021, the interest coverage of CSCL (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 21 days of revenue, i.e. 103 k€ to permanently finance. Over 2016-2021, WCR increased by +182%, requiring additional financing.
103 379 €
0 j
9 j
13 j
21 j
Based on 291 transactions of similar company sales in 2021, the value of CSCL is estimated at 410 621 € (range 215 373€ - 747 505€). With an EBITDA of 128 345€, the sector multiple of 4.0x 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.
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This estimate is based on the analysis of 291 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 CSCL with other companies in the same sector:
The revenue of CSCL in 2021 is 1.8 M€.
Yes, CSCL generated a net profit of 31 k€ in 2021.
The headquarters of CSCL is located in SAINT-DENIS (93210), in the department Seine-Saint-Denis.
The tax return of CSCL 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).
CSCL operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.