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

L2A : revenue, balance sheet and financial ratios

L2A is a French company founded 7 years ago, specialized in the sector Activités des sociétés holding. Based in AJACCIO (20090), this company of category PME shows in 2023 a net income positive of 34 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 - L2A (SIREN 844360487)
Indicator 2023 2022 2021 2020 2019
Revenue N/C N/C N/C N/C N/C
Net income 34 346 € 91 025 € 34 947 € 32 209 € 32 838 €
EBITDA -5 306 € -4 495 € -3 881 € -6 183 € -8 546 €
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, L2A generates positive net income of 34 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2023: 33 k€ -> 34 k€.

EBITDA (2023) ?
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

-5 306 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 306 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

34 346 €

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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 146%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 6.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

145.633%

Financial autonomy (2023) ?
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

40.711%

Repayment capacity (2023) ?
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

6.129

Solvency indicators evolution
L2A

Sector positioning

Debt ratio
145.63 2023
2021
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Average

In 2023, the debt ratio of L2A (145.63) 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
40.71% 2023
2021
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Average +13 pts over 3 years

In 2023, the financial autonomy of L2A (40.7%) 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
6.13 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Average

In 2023, the repayment capacity of L2A (6.13) 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

Interest coverage (2023) ?
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

-49.943

Liquidity indicators evolution
L2A

Sector positioning

Interest coverage
-49.94x 2023
2021
2022
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Average +6 pts over 3 years

In 2023, the interest coverage of L2A (-49.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Positioning of L2A in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of L2A is estimated at 320 373 € (range 58 402€ - 475 406€). 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 2023
63 tx
58k€ 320k€ 475k€
320 373 € Range: 58 402€ - 475 406€
NAF 5 année 2023

Valuation method used

Net Income Multiple
34 346 € × 9.3x = 320 373 €
Range: 58 402€ - 475 406€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 L2A with other companies in the same sector:

Frequently asked questions about L2A

What is the revenue of L2A ?

The revenue of L2A is not publicly disclosed (confidential accounts filed with INPI).

Is L2A profitable?

Yes, L2A generated a net profit of 34 k€ in 2023.

Where is the headquarters of L2A ?

The headquarters of L2A is located in AJACCIO (20090).

Where to find the tax return of L2A ?

The tax return of L2A 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 L2A operate?

L2A 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.