SIREN : 821454931
L2B RESTAURATION is a French company founded 9 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75005), this company of category PME shows in 2021 a revenue of 88 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
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|
| Revenue | 87 856 € | 147 471 € | 193 012 € | 199 643 € | 184 114 € |
| Net income | 27 577 € | -3 026 € | -796 € | 13 142 € | -3 512 € |
| EBITDA | 59 504 € | -4 977 € | 1 136 € | 28 179 € | 10 754 € |
| Net margin | 31.4% | -2.1% | -0.4% | 6.6% | -1.9% |
In 2021, L2B RESTAURATION achieves revenue of 88 k€. Revenue is declining over the period 2017-2021 (CAGR: -16.9%). Significant drop of -40% vs 2020. After deducting consumption (27 k€), gross margin stands at 61 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 60 k€, representing 67.7% of revenue. Positive scissor effect: EBITDA margin improves by +71.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 31.4% of revenue. This profit can be retained or distributed to shareholders.
87 856 €
61 300 €
59 504 €
56 726 €
27 577 €
33.0%
The debt ratio (= Financial debt / Equity x 100) stands at 359%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 19.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
358.805%
19.736%
19.468%
3.8
47.2%
In 2021, the debt ratio of L2B RESTAURATION (358.81) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of L2B RESTAURATION (19.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of L2B RESTAURATION (3.80) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 437.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 40.7x. Operating income very largely covers interest expenses: high safety margin.
437.538
40.735
In 2021, the liquidity ratio of L2B RESTAURATION (437.54) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2021, the interest coverage of L2B RESTAURATION (40.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-31 days): operations structurally generate cash.
-7 552 €
0 j
25 j
7 j
-31 j
Based on 663 transactions of similar company sales in 2021, the value of L2B RESTAURATION is estimated at 231 376 € (range 131 323€ - 428 258€). With an EBITDA of 59 504€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (in line with sector norms). 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.
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This estimate is based on the analysis of 663 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 L2B RESTAURATION with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of L2B RESTAURATION in 2021 is 88 k€.
Yes, L2B RESTAURATION generated a net profit of 28 k€ in 2021.
The headquarters of L2B RESTAURATION is located in PARIS (75005), in the department Paris.
The tax return of L2B RESTAURATION 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).
L2B RESTAURATION operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.