L2B CONSEIL & FORMATION is a French company
founded 12 years ago,
specialized in the sector Formation continue d'adultes.
Based in BAIE-MAHAULT (97122),
this company of category PME
shows in 2023 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - L2B CONSEIL & FORMATION (SIREN 799709688)
Indicator
2024
2023
2022
2021
2020
Revenue
N/C
1 154 220 €
1 154 178 €
1 077 886 €
601 246 €
Net income
200 452 €
135 169 €
161 276 €
158 650 €
38 751 €
EBITDA
N/C
301 104 €
469 945 €
413 909 €
170 112 €
Net margin
N/C
11.7%
14.0%
14.7%
6.4%
Revenue and income statement
In 2024, L2B CONSEIL & FORMATION generates positive net income of 200 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 39 k€ -> 200 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
200 452 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 33%. The balance between equity and debt is satisfactory.
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
8.412%
Financial autonomy (2024)
?
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
32.887%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
Debt ratio
16.376
0.117
0.184
14.153
8.412
Financial autonomy
32.756
30.81
27.226
24.443
32.887
Repayment capacity
1.123
0.002
0.002
0.348
None
Cash flow / Revenue
7.415%
33.077%
37.261%
22.101%
None%
Sector positioning
Debt ratio
8.412024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Average+28 pts over 3 years
In 2024, the debt ratio of L2B CONSEIL & FORMATION (8.41) 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
32.89%2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Good+6 pts over 3 years
In 2024, the financial autonomy of L2B CONSEIL & FORMATION (32.9%) 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
0.35 years2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Average+16 pts over 2 years
In 2023, the repayment capacity of L2B CONSEIL & FORMATION (0.35) 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 437.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
?
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
2023
2024
Liquidity ratio
157.357
523.06
710.036
901.398
437.632
Interest coverage
0.0
0.0
0.0
0.778
None
Sector positioning
Liquidity ratio
437.632024
2022
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Good
In 2024, the liquidity ratio of L2B CONSEIL & FORMATION (437.63) 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
0.78x2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Excellent+50 pts over 2 years
In 2023, the interest coverage of L2B CONSEIL & FORMATION (0.8x) 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 (2024)
?
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 (2024)
?
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 (2024)
?
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 (2024)
?
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 L2B CONSEIL & FORMATION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
Operating WCR
96 777 €
-373 304 €
-965 862 €
-1 219 029 €
0 €
Inventory turnover (days)
0
0
0
0
0
Customer payment term (days)
292
93
106
46
0
Supplier payment term (days)
77
60
59
71
0
Positioning of L2B CONSEIL & FORMATION in its sector
Comparison with sector Formation continue d'adultes
Valuation estimate
Based on 134 transactions of similar company sales
(all years),
the value of L2B CONSEIL & FORMATION is estimated at
588 719 €
(range 219 638€ - 3 183 799€).
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 value2024
134 transactions
219k€588k€3183k€
588 719 €Range: 219 638€ - 3 183 799€
NAF 5 all-time
Valuation method used
Net Income Multiple
200 452 €
×
2.9x
=588 719 €
Range: 219 639€ - 3 183 799€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 134 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 (Formation continue d'adultes)
Compare L2B CONSEIL & FORMATION with other companies in the same sector:
Frequently asked questions about L2B CONSEIL & FORMATION
What is the revenue of L2B CONSEIL & FORMATION ?
The revenue of L2B CONSEIL & FORMATION in 2023 is 1.2 M€.
Is L2B CONSEIL & FORMATION profitable?
Yes, L2B CONSEIL & FORMATION generated a net profit of 200 k€ in 2024.
Where is the headquarters of L2B CONSEIL & FORMATION ?
The headquarters of L2B CONSEIL & FORMATION is located in BAIE-MAHAULT (97122), in the department Guadeloupe.
Where to find the tax return of L2B CONSEIL & FORMATION ?
The tax return of L2B CONSEIL & FORMATION 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 L2B CONSEIL & FORMATION operate?
L2B CONSEIL & FORMATION operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart