SIREN : 821937935
S2L is a French company founded 9 years ago, specialized in the sector Débits de boissons. Based in LE MANS (72000), this company of category PME shows in 2022 a revenue of 401 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 | 2022 |
|---|---|
| Revenue | 400 594 € |
| Net income | -23 300 € |
| EBITDA | 3 824 € |
| Net margin | -5.8% |
In 2022, S2L achieves revenue of 401 k€. After deducting consumption (135 k€), gross margin stands at 266 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 1.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -23 k€ (-5.8% of revenue), which will impact equity.
400 594 €
266 004 €
3 824 €
-28 533 €
-23 300 €
1.0%
The debt ratio (= Financial debt / Equity x 100) stands at -384%. 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 -28%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 48.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-384.32%
-27.882%
1.074%
47.974
39.6%
In 2022, the debt ratio of S2L (-384.32) 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 2022, the financial autonomy of S2L (-27.9%) 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.
In 2022, the repayment capacity of S2L (47.97) 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 104.38. 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 77.0x. Operating income very largely covers interest expenses: high safety margin.
104.376
76.987
In 2022, the liquidity ratio of S2L (104.38) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2022, the interest coverage of S2L (77.0x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 7 days of revenue, i.e. 8 k€ to permanently finance.
7 743 €
5 j
18 j
20 j
7 j
Based on 128 transactions of similar company sales in 2022, the value of S2L is estimated at 251 258 € (range 150 886€ - 459 820€). With an EBITDA of 3 824€, the sector multiple of 3.6x is applied. The price/revenue ratio is 1.62x (premium 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 128 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 S2L with other companies in the same sector:
The revenue of S2L in 2022 is 401 k€.
S2L recorded a net loss in 2022.
The headquarters of S2L is located in LE MANS (72000), in the department Sarthe.
The tax return of S2L 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).
S2L operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.