L2B CONSEIL & FORMATION : revenue, balance sheet and financial ratios

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.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

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...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

44.5%

Solvency indicators evolution
L2B CONSEIL & FORMATION

Sector positioning

Debt ratio
8.41 2024
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 years 2023
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

437.632

Liquidity indicators evolution
L2B CONSEIL & FORMATION

Sector positioning

Liquidity ratio
437.63 2024
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
0.78x 2023
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

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 value 2024
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

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.