SIREN : 502341464
L2J COM is a French company founded 18 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in REAUMUR (85700), this company of category PME shows in 2018 a revenue of 315 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
| Indicator | 2018 | 2017 |
|---|---|---|
| Revenue | 315 336 € | 300 604 € |
| Net income | 28 925 € | 27 980 € |
| EBITDA | 12 652 € | 34 426 € |
| Net margin | 9.2% | 9.3% |
In 2018, L2J COM achieves revenue of 315 k€. Vs 2017: +5%. After deducting consumption (222 k€), gross margin stands at 93 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 4.0% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -63%, reducing margin by 7.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 29 k€, i.e. 9.2% of revenue. This profit can be retained or distributed to shareholders.
315 336 €
93 406 €
12 652 €
13 028 €
28 925 €
4.0%
The debt ratio (= Financial debt / Equity x 100) stands at 16%. 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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
15.712%
51.182%
-1.446%
-3.778
In 2018, the debt ratio of L2J COM (15.71) 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 2018, the financial autonomy of L2J COM (51.2%) 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.
In 2018, the repayment capacity of L2J COM (-3.78) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 108.45. 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 23.6x. Operating income very largely covers interest expenses: high safety margin.
108.448
23.601
In 2018, the liquidity ratio of L2J COM (108.45) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2018, the interest coverage of L2J COM (23.6x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 94 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 106 days of revenue, i.e. 93 k€ to permanently finance.
92 750 €
44 j
94 j
47 j
106 j
Based on 85 transactions of similar company sales
(all years),
the value of L2J COM is estimated at
44 731 €
(range 24 227€ - 140 944€).
With an EBITDA of 12 652€, the sector multiple of 1.0x is applied.
The price/revenue ratio is 0.32x
(conservative valuation).
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 85 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 L2J COM with other companies in the same sector:
Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers
The revenue of L2J COM in 2018 is 315 k€.
Yes, L2J COM generated a net profit of 29 k€ in 2018.
The headquarters of L2J COM is located in REAUMUR (85700), in the department Vendee.
The tax return of L2J COM 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).
L2J COM operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.