SIREN : 500196548
L2A AGENCEMENT is a French company founded 18 years ago, specialized in the sector Agencement de lieux de vente. Based in BASSE-GOULAINE (44115), this company of category ETI shows in 2024 a revenue of 39.0 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 39 012 431 € | 45 208 236 € | 30 568 855 € | 29 329 120 € | 20 490 158 € | 27 174 211 € | 21 015 781 € | 18 619 874 € | 15 997 833 € |
| Net income | 2 028 752 € | 1 802 400 € | 1 397 817 € | 1 458 785 € | 401 267 € | 1 325 697 € | 653 741 € | 885 001 € | 538 739 € |
| EBITDA | 2 049 176 € | 2 455 759 € | 1 432 629 € | 2 149 523 € | 803 959 € | 1 906 733 € | 899 077 € | 1 296 500 € | 670 303 € |
| Net margin | 5.2% | 4.0% | 4.6% | 5.0% | 2.0% | 4.9% | 3.1% | 4.8% | 3.4% |
In 2024, L2A AGENCEMENT achieves revenue of 39.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.8%. Significant drop of -14% vs 2023. After deducting consumption (234 k€), gross margin stands at 38.8 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.0 M€, representing 5.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.0 M€, i.e. 5.2% of revenue. This profit can be retained or distributed to shareholders.
39 012 431 €
38 778 476 €
2 049 176 €
1 925 204 €
2 028 752 €
5.3%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 42%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.629%
41.719%
5.564%
0.019
28.9%
In 2024, the debt ratio of L2A AGENCEMENT (0.63) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of L2A AGENCEMENT (41.7%) 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.
In 2024, the repayment capacity of L2A AGENCEMENT (0.02) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 196.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
196.752
0.0
In 2024, the liquidity ratio of L2A AGENCEMENT (196.75) 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.
In 2024, the interest coverage of L2A AGENCEMENT (0.0x) 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.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 28 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 60 days of revenue, i.e. 6.5 M€ to permanently finance. Over 2016-2024, WCR increased by +23%, requiring additional financing.
6 518 197 €
69 j
41 j
4 j
60 j
Based on 51 transactions of similar company sales
in 2024,
the value of L2A AGENCEMENT is estimated at
4 642 702 €
(range 2 298 260€ - 7 259 135€).
With an EBITDA of 2 049 176€, the sector multiple of 1.6x is applied.
The price/revenue ratio is 0.14x
(conservative valuation).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 51 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare L2A AGENCEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Agencement de lieux de vente
The revenue of L2A AGENCEMENT in 2024 is 39.0 M€.
Yes, L2A AGENCEMENT generated a net profit of 2.0 M€ in 2024.
The headquarters of L2A AGENCEMENT is located in BASSE-GOULAINE (44115), in the department Loire-Atlantique.
The tax return of L2A AGENCEMENT 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).
L2A AGENCEMENT operates in the sector Agencement de lieux de vente (NAF code 43.32C). See the 'Sector positioning' section above to compare the company with its competitors.