Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

2L : revenue, balance sheet and financial ratios

2L is a French company founded 9 years ago, specialized in the sector Activités des sièges sociaux. Based in COSNAC (19360), this company of category PME shows in 2022 a revenue of 1.0 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

Financial history - 2L (SIREN 822288213)
Indicator 2024 2023 2022 2020 2019
Revenue N/C N/C 1 029 414 € N/C N/C
Net income 36 915 € 33 787 € 53 635 € 62 971 € 89 458 €
EBITDA N/C N/C 135 331 € N/C N/C
Net margin N/C N/C 5.2% N/C N/C

Revenue and income statement

In 2024, 2L generates positive net income of 37 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2024: 89 k€ -> 37 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 915 €

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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 12%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.088%

Financial autonomy (2024) ?
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

73.076%

Asset age ratio (2024) ?
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

28.2%

Solvency indicators evolution
2L

Sector positioning

Debt ratio
12.09 2024
2022
2023
2024
Q1: 0.06
Med: 14.61
Q3: 89.57
Good -10 pts over 3 years

In 2024, the debt ratio of 2L (12.09) 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
73.08% 2024
2022
2023
2024
Q1: 11.57%
Med: 51.97%
Q3: 85.24%
Good +19 pts over 3 years

In 2024, the financial autonomy of 2L (73.1%) 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
2.44 years 2022
2022
Q1: 0.0 years
Med: 0.34 years
Q3: 4.08 years
Average

In 2022, the repayment capacity of 2L (2.44) 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 409.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

409.874

Liquidity indicators evolution
2L

Sector positioning

Liquidity ratio
409.87 2024
2022
2023
2024
Q1: 116.63
Med: 458.65
Q3: 2184.57
Average +7 pts over 3 years

In 2024, the liquidity ratio of 2L (409.87) 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.

Interest coverage
1.86x 2022
2022
Q1: -30.73x
Med: 0.0x
Q3: 2.5x
Good

In 2022, the interest coverage of 2L (1.9x) 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) and payment terms

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

Operating WCR (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
2L

Positioning of 2L in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of 2L is estimated at 350 984 € (range 120 515€ - 945 092€). 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.

Estimated enterprise value 2024
103 transactions
120k€ 350k€ 945k€
350 984 € Range: 120 515€ - 945 092€
NAF 5 année 2024

Valuation method used

Net Income Multiple
36 915 € × 9.5x = 350 985 €
Range: 120 515€ - 945 092€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 sièges sociaux)

Compare 2L with other companies in the same sector:

Frequently asked questions about 2L

What is the revenue of 2L ?

The revenue of 2L in 2022 is 1.0 M€.

Is 2L profitable?

Yes, 2L generated a net profit of 37 k€ in 2024.

Where is the headquarters of 2L ?

The headquarters of 2L is located in COSNAC (19360), in the department Correze.

Where to find the tax return of 2L ?

The tax return of 2L 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 2L operate?

2L operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.