SIREN : 490415155
L.2.F. VALORISATION is a French company founded 19 years ago, specialized in the sector Activités des sociétés holding. Based in LYON (69002), this company of category PME shows in 2024 a revenue of 173 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 | 2024 | 2023 | 2022 | 2021 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 172 827 € | 133 776 € | 150 875 € | 138 836 € | 483 351 € | 102 500 € | 102 500 € |
| Net income | 121 089 € | 94 478 € | 102 438 € | 93 970 € | 62 894 € | 16 547 € | 4 308 € |
| EBITDA | 156 491 € | 120 381 € | 130 581 € | 121 623 € | 86 667 € | 22 982 € | 6 462 € |
| Net margin | 70.1% | 70.6% | 67.9% | 67.7% | 13.0% | 16.1% | 4.2% |
In 2024, L.2.F. VALORISATION achieves revenue of 173 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Vs 2023, growth of +29% (134 k€ -> 173 k€). After deducting consumption (0 €), gross margin stands at 173 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 156 k€, representing 90.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 121 k€, i.e. 70.1% of revenue. This profit can be retained or distributed to shareholders.
172 827 €
172 827 €
156 491 €
156 491 €
121 089 €
90.5%
The debt ratio (= Financial debt / Equity x 100) stands at 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 70.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
59.72%
60.777%
70.064%
1.373
In 2024, the debt ratio of L.2.F. VALORISATION (59.72) 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 2024, the financial autonomy of L.2.F. VALORISATION (60.8%) 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 2024, the repayment capacity of L.2.F. VALORISATION (1.37) 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 3254.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
3254.366
0.0
In 2024, the liquidity ratio of L.2.F. VALORISATION (3254.37) 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.
In 2024, the interest coverage of L.2.F. VALORISATION (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 41 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). WCR is negative (-22 days): operations structurally generate cash. Notable WCR improvement over the period (-263%), freeing up cash.
-10 655 €
0 j
41 j
0 j
-22 j
Based on 54 transactions of similar company sales
in 2024,
the value of L.2.F. VALORISATION is estimated at
444 267 €
(range 105 592€ - 869 225€).
With an EBITDA of 156 491€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 L.2.F. VALORISATION with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of L.2.F. VALORISATION in 2024 is 173 k€.
Yes, L.2.F. VALORISATION generated a net profit of 121 k€ in 2024.
The headquarters of L.2.F. VALORISATION is located in LYON (69002), in the department Rhone.
The tax return of L.2.F. VALORISATION 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).
L.2.F. VALORISATION operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.