S2L COMMUNICATION : revenue, balance sheet and financial ratios

S2L COMMUNICATION is a French company founded 18 years ago, specialized in the sector Activités des sociétés holding. Based in NEUILLY-SUR-SEINE (92200), this company of category PME shows in 2022 a revenue of 203 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

Financial history - S2L COMMUNICATION (SIREN 500898762)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 203 115 € 179 537 € 133 068 € 120 375 € 102 210 € 133 625 € 96 698 € 114 812 €
Net income 151 138 € 17 298 € 210 013 € -88 705 € 1 321 354 € 815 596 € -956 408 € 28 783 €
EBITDA 25 833 € 28 356 € 2 836 € 31 199 € 34 038 € 57 851 € 30 051 € 53 048 €
Net margin 74.4% 9.6% 157.8% -73.7% 1292.8% 610.4% -989.1% 25.1%

Revenue and income statement

In 2022, S2L COMMUNICATION achieves revenue of 203 k€. Over the period 2015-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +8.5%. Vs 2021, growth of +13% (180 k€ -> 203 k€). After deducting consumption (0 €), gross margin stands at 203 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 26 k€, representing 12.7% of revenue. Warning negative scissor effect: despite revenue change (+13%), EBITDA varies by -9%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 151 k€, i.e. 74.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

203 115 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

203 115 €

EBITDA (2022) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

25 833 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 115 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

151 138 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.7%

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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 18%. 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 83%. 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 3.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 181.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

17.725%

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

83.061%

Cash flow / Revenue (2022) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

181.157%

Repayment capacity (2022) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

3.052

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

37.6%

Solvency indicators evolution
S2L COMMUNICATION

Sector positioning

Debt ratio
17.73 2022
2020
2021
2022
Q1: 0.1
Med: 13.78
Q3: 79.91
Average

In 2022, the debt ratio of S2L COMMUNICATION (17.73) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
83.06% 2022
2020
2021
2022
Q1: 21.11%
Med: 62.06%
Q3: 90.2%
Good

In 2022, the financial autonomy of S2L COMMUNICATION (83.1%) 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
3.05 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.1 years
Q3: 3.28 years
Average

In 2022, the repayment capacity of S2L COMMUNICATION (3.05) 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 2523.02. 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 864.9x. Operating income very largely covers interest expenses: high safety margin.

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

2523.021

Interest coverage (2022) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

864.89

Liquidity indicators evolution
S2L COMMUNICATION

Sector positioning

Liquidity ratio
2523.02 2022
2020
2021
2022
Q1: 111.66
Med: 499.96
Q3: 2835.13
Good

In 2022, the liquidity ratio of S2L COMMUNICATION (2523.02) 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.

Interest coverage
864.89x 2022
2020
2021
2022
Q1: -53.22x
Med: 0.0x
Q3: 0.0x
Excellent

In 2022, the interest coverage of S2L COMMUNICATION (864.9x) 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. Average customer payment term: 140 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 154 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Overall, WCR represents 111 days of revenue, i.e. 62 k€ to permanently finance. Notable WCR improvement over the period (-37%), freeing up cash.

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

62 403 €

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

140 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

154 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 in days of revenue (2022) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

111 j

WCR and payment terms evolution
S2L COMMUNICATION

Positioning of S2L COMMUNICATION in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 70 transactions of similar company sales in 2022, the value of S2L COMMUNICATION is estimated at 184 090 € (range 69 237€ - 397 920€). With an EBITDA of 25 833€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.67x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
70 tx
69k€ 184k€ 397k€
184 090 € Range: 69 237€ - 397 920€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
25 833 € × 2.4x
Estimation 62 511 €
32 554€ - 207 762€
Revenue Multiple 30%
203 115 € × 0.67x
Estimation 135 651 €
55 589€ - 221 078€
Net Income Multiple 20%
151 138 € × 3.7x
Estimation 560 700 €
181 417€ - 1 138 583€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 (Activités des sociétés holding)

Compare S2L COMMUNICATION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about S2L COMMUNICATION

What is the revenue of S2L COMMUNICATION ?

The revenue of S2L COMMUNICATION in 2022 is 203 k€.

Is S2L COMMUNICATION profitable?

Yes, S2L COMMUNICATION generated a net profit of 151 k€ in 2022.

Where is the headquarters of S2L COMMUNICATION ?

The headquarters of S2L COMMUNICATION is located in NEUILLY-SUR-SEINE (92200), in the department Hauts-de-Seine.

Where to find the tax return of S2L COMMUNICATION ?

The tax return of S2L COMMUNICATION 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 S2L COMMUNICATION operate?

S2L COMMUNICATION 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.