2LU : revenue, balance sheet and financial ratios

2LU is a French company founded 19 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in ORSAY (91400), this company of category PME shows in 2021 a revenue of 117 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 - 2LU (SIREN 494051717)
Indicator 2022 2021 2020 2019 2018 2016
Revenue N/C 117 370 € 102 804 € 118 668 € 111 473 € 129 634 €
Net income 0 € 979 € 498 € 1 203 € 1 148 € 5 643 €
EBITDA N/C 10 987 € -2 603 € 497 € -2 455 € 8 355 €
Net margin N/C 0.8% 0.5% 1.0% 1.0% 4.4%

Revenue and income statement

In 2022, 2LU records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2016-2021: 6 k€ -> 0 €.

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

30.982%

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

19.163%

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

29.9%

Solvency indicators evolution
2LU

Sector positioning

Debt ratio
30.98 2022
2020
2021
2022
Q1: 0.0
Med: 5.46
Q3: 55.74
Average +10 pts over 3 years

In 2022, the debt ratio of 2LU (30.98) 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
19.16% 2022
2020
2021
2022
Q1: 6.67%
Med: 40.69%
Q3: 75.56%
Average +7 pts over 3 years

In 2022, the financial autonomy of 2LU (19.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2021
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Excellent

In 2021, the repayment capacity of 2LU (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 257.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

257.009

Liquidity indicators evolution
2LU

Sector positioning

Liquidity ratio
257.01 2022
2020
2021
2022
Q1: 135.79
Med: 283.99
Q3: 749.58
Average -7 pts over 3 years

In 2022, the liquidity ratio of 2LU (257.01) 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
105.12x 2021
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.2x
Excellent +50 pts over 2 years

In 2021, the interest coverage of 2LU (105.1x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
2LU

Positioning of 2LU in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Similar companies (Conseil pour les affaires et autres conseils de gestion)

Compare 2LU with other companies in the same sector:

Frequently asked questions about 2LU

What is the revenue of 2LU ?

The revenue of 2LU in 2021 is 117 k€.

Is 2LU profitable?

Yes, 2LU generated a net profit of 979€ in 2021.

Where is the headquarters of 2LU ?

The headquarters of 2LU is located in ORSAY (91400), in the department Essonne.

Where to find the tax return of 2LU ?

The tax return of 2LU 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 2LU operate?

2LU operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.