L2JPR : revenue, balance sheet and financial ratios

L2JPR is a French company founded 19 years ago, specialized in the sector Restauration traditionnelle. Based in CLERMONT-FERRAND (63100), this company of category PME shows in 2018 a revenue of 1.1 M€. 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

Financial history - L2JPR (SIREN 491909057)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C N/C N/C N/C N/C 1 085 927 € N/C N/C 1 091 035 €
Net income -40 566 € 58 184 € -8 605 € -80 858 € -75 280 € -45 987 € -4 781 € 16 796 € 42 251 € 28 768 €
EBITDA N/C N/C N/C N/C N/C N/C 38 758 € N/C N/C 76 279 €
Net margin N/C N/C N/C N/C N/C N/C -0.4% N/C N/C 2.6%

Revenue and income statement

In 2024, L2JPR records a net loss of 41 k€. This deficit will reduce equity on the balance sheet.

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

-40 566 €

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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.

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

54.528%

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

39.177%

Asset age ratio (2024) ?
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

9.9%

Solvency indicators evolution
L2JPR

Sector positioning

Debt ratio
54.53 2024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average

In 2024, the debt ratio of L2JPR (54.53) 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
39.18% 2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Good +7 pts over 3 years

In 2024, the financial autonomy of L2JPR (39.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 66.50. 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

66.505

Liquidity indicators evolution
L2JPR

Sector positioning

Liquidity ratio
66.5 2024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average -12 pts over 3 years

In 2024, the liquidity ratio of L2JPR (66.50) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 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
L2JPR

Positioning of L2JPR in its sector

Comparison with sector Restauration traditionnelle

Similar companies (Restauration traditionnelle)

Compare L2JPR with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about L2JPR

What is the revenue of L2JPR ?

The revenue of L2JPR in 2018 is 1.1 M€.

Is L2JPR profitable?

L2JPR recorded a net loss in 2024.

Where is the headquarters of L2JPR ?

The headquarters of L2JPR is located in CLERMONT-FERRAND (63100), in the department Puy-de-Dome.

Where to find the tax return of L2JPR ?

The tax return of L2JPR 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 L2JPR operate?

L2JPR operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.