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L2J INVESTISSEMENTS : revenue, balance sheet and financial ratios

L2J INVESTISSEMENTS is a French company founded 6 years ago, specialized in the sector Activités des sièges sociaux. Based in NOYAREY (38360), this company of category PME shows in 2024 a net income positive of 478 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - L2J INVESTISSEMENTS (SIREN 879787422)
Indicator 2024 2023 2022 2021 2020
Revenue N/C N/C N/C N/C N/C
Net income 477 699 € 447 109 € 375 906 € 273 334 € 190 943 €
EBITDA -895 € -1 594 € -2 907 € N/C -15 152 €
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, L2J INVESTISSEMENTS generates positive net income of 478 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 191 k€ -> 478 k€.

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-895 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 038 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

477 699 €

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 72%. 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.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

39.115%

Financial autonomy (2024) ?
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

71.87%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

1.363

Solvency indicators evolution
L2J INVESTISSEMENTS

Sector positioning

Debt ratio
39.12 2024
2022
2023
2024
Q1: 0.06
Med: 14.6
Q3: 89.53
Average -17 pts over 3 years

In 2024, the debt ratio of L2J INVESTISSEMENTS (39.12) 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
71.87% 2024
2022
2023
2024
Q1: 11.56%
Med: 51.97%
Q3: 85.23%
Good +20 pts over 3 years

In 2024, the financial autonomy of L2J INVESTISSEMENTS (71.9%) 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.

Repayment capacity
1.36 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Average -11 pts over 3 years

In 2024, the repayment capacity of L2J INVESTISSEMENTS (1.36) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 56985.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

56985.25

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-1658.659

Liquidity indicators evolution
L2J INVESTISSEMENTS

Sector positioning

Liquidity ratio
56985.25 2024
2022
2023
2024
Q1: 116.68
Med: 458.4
Q3: 2174.13
Excellent

In 2024, the liquidity ratio of L2J INVESTISSEMENTS (56985.25) 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.

Interest coverage
-1658.66x 2024
2022
2023
2024
Q1: -45.52x
Med: 0.0x
Q3: 2.86x
Average

In 2024, the interest coverage of L2J INVESTISSEMENTS (-1658.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

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: 134 days. Excellent situation: suppliers finance 134 days of the operating cycle (retail model).

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

134 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
L2J INVESTISSEMENTS

Positioning of L2J INVESTISSEMENTS in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of L2J INVESTISSEMENTS is estimated at 4 541 923 € (range 1 559 529€ - 12 229 976€). 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 2024
103 transactions
1559k€ 4541k€ 12229k€
4 541 923 € Range: 1 559 529€ - 12 229 976€
NAF 5 année 2024

Valuation method used

Net Income Multiple
477 699 € × 9.5x = 4 541 924 €
Range: 1 559 530€ - 12 229 977€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)

Compare L2J INVESTISSEMENTS with other companies in the same sector:

Frequently asked questions about L2J INVESTISSEMENTS

What is the revenue of L2J INVESTISSEMENTS ?

The revenue of L2J INVESTISSEMENTS is not publicly disclosed (confidential accounts filed with INPI).

Is L2J INVESTISSEMENTS profitable?

Yes, L2J INVESTISSEMENTS generated a net profit of 478 k€ in 2024.

Where is the headquarters of L2J INVESTISSEMENTS ?

The headquarters of L2J INVESTISSEMENTS is located in NOYAREY (38360), in the department Isere.

Where to find the tax return of L2J INVESTISSEMENTS ?

The tax return of L2J INVESTISSEMENTS 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 L2J INVESTISSEMENTS operate?

L2J INVESTISSEMENTS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.