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 8 years ago, specialized in the sector Restauration traditionnelle. Based in CONTES (06390), this company of category PME shows in 2019 a net income positive of 5 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 - 2L (SIREN 829387273)
Indicator 2019 2018
Revenue N/C N/C
Net income 5 281 € 18 450 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2019, 2L generates positive net income of 5 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2019: 18 k€ -> 5 k€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 281 €

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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 319%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

319.486%

Financial autonomy (2019) ?
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

19.049%

Asset age ratio (2019) ?
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

83.9%

Solvency indicators evolution
2L

Sector positioning

Debt ratio
319.49 2019
2018
2019
Q1: 0.59
Med: 37.02
Q3: 162.42
Average

In 2019, the debt ratio of 2L (319.49) 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
19.05% 2019
2018
2019
Q1: 8.63%
Med: 33.57%
Q3: 59.59%
Average

In 2019, the financial autonomy of 2L (19.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 100.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

100.675

Liquidity indicators evolution
2L

Sector positioning

Liquidity ratio
100.67 2019
2018
2019
Q1: 47.44
Med: 99.7
Q3: 189.09
Good +18 pts over 2 years

In 2019, the liquidity ratio of 2L (100.67) 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.

Positioning of 2L in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 1033 transactions of similar company sales in 2019, the value of 2L is estimated at 49 219 € (range 25 358€ - 93 801€). 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 2019
1033 transactions
25k€ 49k€ 93k€
49 219 € Range: 25 358€ - 93 801€
NAF 5 année 2019

Valuation method used

Net Income Multiple
5 281 € × 9.3x = 49 220 €
Range: 25 359€ - 93 801€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1033 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 (Restauration traditionnelle)

Compare 2L with other companies in the same sector:

Frequently asked questions about 2L

What is the revenue of 2L ?

The revenue of 2L is not publicly disclosed (confidential accounts filed with INPI).

Is 2L profitable?

Yes, 2L generated a net profit of 5 k€ in 2019.

Where is the headquarters of 2L ?

The headquarters of 2L is located in CONTES (06390), in the department Alpes-Maritimes.

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 Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.