2LE : revenue, balance sheet and financial ratios

2LE is a French company founded 7 years ago, specialized in the sector Restauration traditionnelle. Based in LE VAL-SAINT-PERE (50300), this company of category PME shows in 2023 a revenue of 720 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 - 2LE (SIREN 841060346)
Indicator 2025 2023 2020
Revenue N/C 719 981 € 1 019 580 €
Net income 63 711 € 26 167 € 3 960 €
EBITDA N/C 48 786 € 50 483 €
Net margin N/C 3.6% 0.4%

Revenue and income statement

In 2025, 2LE generates positive net income of 64 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2025: 4 k€ -> 64 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

63 711 €

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

34.774%

Financial autonomy (2025) ?
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

46.274%

Asset age ratio (2025) ?
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

46.6%

Solvency indicators evolution
2LE

Sector positioning

Debt ratio
34.77 2025
2020
2023
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Average -22 pts over 3 years

In 2025, the debt ratio of 2LE (34.77) 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
46.27% 2025
2020
2023
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Good +33 pts over 3 years

In 2025, the financial autonomy of 2LE (46.3%) 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
8.1 years 2023
2020
2023
Q1: 0.0 years
Med: 0.57 years
Q3: 3.01 years
Average

In 2023, the repayment capacity of 2LE (8.10) 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 163.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

163.954

Liquidity indicators evolution
2LE

Sector positioning

Liquidity ratio
163.95 2025
2020
2023
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Good +24 pts over 3 years

In 2025, the liquidity ratio of 2LE (163.95) 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
3.95x 2023
2020
2023
Q1: 0.0x
Med: 0.54x
Q3: 4.44x
Good

In 2023, the interest coverage of 2LE (4.0x) 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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
2LE

Positioning of 2LE in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of 2LE is estimated at 359 898 € (range 203 580€ - 815 109€). 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 2025
557 transactions
203k€ 359k€ 815k€
359 898 € Range: 203 580€ - 815 109€
NAF 5 année 2025

Valuation method used

Net Income Multiple
63 711 € × 5.6x = 359 898 €
Range: 203 580€ - 815 110€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 557 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 2LE with other companies in the same sector:

Frequently asked questions about 2LE

What is the revenue of 2LE ?

The revenue of 2LE in 2023 is 720 k€.

Is 2LE profitable?

Yes, 2LE generated a net profit of 64 k€ in 2025.

Where is the headquarters of 2LE ?

The headquarters of 2LE is located in LE VAL-SAINT-PERE (50300), in the department Manche.

Where to find the tax return of 2LE ?

The tax return of 2LE 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 2LE operate?

2LE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.