Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1999-07-07 (26 years)Status: ActiveBusiness sector: Vente à distance sur catalogue généralLocation: MONTREUIL (93100), Seine-Saint-Denis
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
L2C2 : revenue, balance sheet and financial ratios
L2C2 is a French company
founded 26 years ago,
specialized in the sector Vente à distance sur catalogue général.
Based in MONTREUIL (93100),
this company of category PME
shows in 2021 a net income positive of 19 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2021, L2C2 generates positive net income of 19 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2021: 3 k€ -> 19 k€.
Net income (2021)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
19 366 €
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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
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2021)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
40.422%
Financial autonomy (2021)
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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
49.124%
Asset age ratio (2021)
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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
Debt ratio
18.405
40.422
Financial autonomy
59.214
49.124
Repayment capacity
None
None
Cash flow / Revenue
None%
None%
Sector positioning
Debt ratio
40.422021
2020
2021
Q1: 0.0
Med: 4.36
Q3: 78.01
Average+7 pts over 2 years
In 2021, the debt ratio of L2C2 (40.42) 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
49.12%2021
2020
2021
Q1: 0.48%
Med: 25.22%
Q3: 54.15%
Good
In 2021, the financial autonomy of L2C2 (49.1%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 279.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2021)
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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
279.71
Liquidity indicators evolution L2C2
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
Liquidity ratio
307.934
279.71
Interest coverage
None
None
Sector positioning
Liquidity ratio
279.712021
2020
2021
Q1: 102.45
Med: 169.81
Q3: 317.65
Good-6 pts over 2 years
In 2021, the liquidity ratio of L2C2 (279.71) 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.
Positioning of L2C2 in its sector
Comparison with sector Vente à distance sur catalogue général
Valuation estimate
Based on 121 transactions of similar company sales
(all years),
the value of L2C2 is estimated at
72 768 €
(range 23 741€ - 196 471€).
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 value2021
121 transactions
23k€72k€196k€
72 768 €Range: 23 741€ - 196 471€
NAF 5 all-time
Valuation method used
Net Income Multiple
19 366 €
×
3.8x
=72 769 €
Range: 23 741€ - 196 471€
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 121 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 (Vente à distance sur catalogue général)
Compare L2C2 with other companies in the same sector:
The revenue of L2C2 is not publicly disclosed (confidential accounts filed with INPI).
Is L2C2 profitable?
Yes, L2C2 generated a net profit of 19 k€ in 2021.
Where is the headquarters of L2C2 ?
The headquarters of L2C2 is located in MONTREUIL (93100), in the department Seine-Saint-Denis.
Where to find the tax return of L2C2 ?
The tax return of L2C2 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 L2C2 operate?
L2C2 operates in the sector Vente à distance sur catalogue général (NAF code 47.91A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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