SIREN : 839622248
L2M is a French company founded 8 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-ETIENNE-DE-TINEE (06660), this company of category PME shows in 2024 a revenue of 580 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|---|
| Revenue | N/C | 579 705 € | 133 875 € | 145 081 € | 126 461 € | 9 415 € | N/C | 135 641 € |
| Net income | 100 346 € | 101 735 € | 2 824 € | 9 097 € | 24 458 € | -12 388 € | -4 094 € | 19 312 € |
| EBITDA | N/C | 110 512 € | 15 600 € | 18 549 € | 32 002 € | -11 492 € | -4 198 € | 20 512 € |
| Net margin | N/C | 17.5% | 2.1% | 6.3% | 19.3% | -131.6% | N/C | 14.2% |
In 2025, L2M generates positive net income of 100 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2025: 19 k€ -> 100 k€.
100 346 €
The debt ratio (= Financial debt / Equity x 100) stands at 192%. 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 34%. The balance between equity and debt is satisfactory.
192.148%
33.599%
69.9%
In 2025, the debt ratio of L2M (192.15) 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 2025, the financial autonomy of L2M (33.6%) 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 L2M (5.59) 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 2079.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
2079.136
In 2025, the liquidity ratio of L2M (2079.14) 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.
In 2024, the interest coverage of L2M (16.6x) 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.
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Based on 557 transactions of similar company sales in 2025, the value of L2M is estimated at 566 846 € (range 320 642€ - 1 283 812€). 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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 557 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 L2M with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of L2M in 2024 is 580 k€.
Yes, L2M generated a net profit of 100 k€ in 2025.
The headquarters of L2M is located in SAINT-ETIENNE-DE-TINEE (06660), in the department Alpes-Maritimes.
The tax return of L2M 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).
L2M operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.