Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

L2C2 OPTIC : revenue, balance sheet and financial ratios

L2C2 OPTIC is a French company founded 3 years ago, specialized in the sector Commerces de détail d'optique. Based in GIEN (45500), this company of category PME shows in 2023 a net income positive of 63 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - L2C2 OPTIC (SIREN 917956872)
Indicator 2023
Revenue N/C
Net income 63 400 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2023, L2C2 OPTIC generates positive net income of 63 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

63 400 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 839%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

839.438%

Financial autonomy (2023) ?
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

8.713%

Asset age ratio (2023) ?
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

74.6%

Solvency indicators evolution
L2C2 OPTIC

Sector positioning

Debt ratio
839.44 2023
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Watch

In 2023, the debt ratio of L2C2 OPTIC (839.44) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
8.71% 2023
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Watch

In 2023, the financial autonomy of L2C2 OPTIC (8.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 129.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

129.048

Liquidity indicators evolution
L2C2 OPTIC

Sector positioning

Liquidity ratio
129.05 2023
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Watch

In 2023, the liquidity ratio of L2C2 OPTIC (129.05) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Positioning of L2C2 OPTIC in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of L2C2 OPTIC is estimated at 264 669 € (range 127 166€ - 601 518€). 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 2023
100 transactions
127k€ 264k€ 601k€
264 669 € Range: 127 166€ - 601 518€
NAF 5 année 2023

Valuation method used

Net Income Multiple
63 400 € × 4.2x = 264 670 €
Range: 127 166€ - 601 518€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Commerces de détail d'optique)

Compare L2C2 OPTIC with other companies in the same sector:

Frequently asked questions about L2C2 OPTIC

What is the revenue of L2C2 OPTIC ?

The revenue of L2C2 OPTIC is not publicly disclosed (confidential accounts filed with INPI).

Is L2C2 OPTIC profitable?

Yes, L2C2 OPTIC generated a net profit of 63 k€ in 2023.

Where is the headquarters of L2C2 OPTIC ?

The headquarters of L2C2 OPTIC is located in GIEN (45500), in the department Loiret.

Where to find the tax return of L2C2 OPTIC ?

The tax return of L2C2 OPTIC 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 OPTIC operate?

L2C2 OPTIC operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.