Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2019-03-01 (7 years)Status: ActiveBusiness sector: Fabrication de structures métalliques et de parties de structuresLocation: LABATMALE (64530), Pyrenees-Atlantiques
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
L2M : revenue, balance sheet and financial ratios
L2M is a French company
founded 7 years ago,
specialized in the sector Fabrication de structures métalliques et de parties de structures.
Based in LABATMALE (64530),
this company of category PME
shows in 2024 a net income positive of 40 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, L2M generates positive net income of 40 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
39 639 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.0%
Financial autonomy (2024)
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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
10.869%
Solvency indicators evolution L2M
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2024
Debt ratio
0.0
16.36
0.0
Financial autonomy
81.958
8.096
10.869
Repayment capacity
0.0
-0.681
None
Cash flow / Revenue
None%
None%
None%
Sector positioning
Debt ratio
0.02024
2019
2020
2024
Q1: 6.02
Med: 21.5
Q3: 63.73
Excellent
In 2024, the debt ratio of L2M (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
10.87%2024
2019
2020
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.64%
Watch-62 pts over 3 years
In 2024, the financial autonomy of L2M (10.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Repayment capacity
-0.68 years2020
2019
2020
Q1: 0.0 years
Med: 0.8 years
Q3: 3.64 years
Excellent
In 2020, the repayment capacity of L2M (-0.68) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 210.81. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
210.809
Liquidity indicators evolution L2M
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2024
Liquidity ratio
554.255
109.777
210.809
Interest coverage
0.0
0.0
None
Sector positioning
Liquidity ratio
210.812024
2019
2020
2024
Q1: 167.49
Med: 241.01
Q3: 341.44
Average-36 pts over 3 years
In 2024, the liquidity ratio of L2M (210.81) 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.
Interest coverage
0.0x2020
2019
2020
Q1: 0.0x
Med: 0.72x
Q3: 3.86x
Average
In 2020, the interest coverage of L2M (0.0x) 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.
Positioning of L2M in its sector
Comparison with sector Fabrication de structures métalliques et de parties de structures
Valuation estimate
Based on 56 transactions of similar company sales
(all years),
the value of L2M is estimated at
75 917 €
(range 55 192€ - 277 778€).
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.
Estimated enterprise value2024
56 tx
55k€75k€277k€
75 917 €Range: 55 192€ - 277 778€
NAF 5 all-time
Valuation method used
Net Income Multiple
39 639 €
×
1.9x
=75 917 €
Range: 55 192€ - 277 779€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)
Compare L2M with other companies in the same sector:
The revenue of L2M is not publicly disclosed (confidential accounts filed with INPI).
Is L2M profitable?
Yes, L2M generated a net profit of 40 k€ in 2024.
Where is the headquarters of L2M ?
The headquarters of L2M is located in LABATMALE (64530), in the department Pyrenees-Atlantiques.
Where to find the tax return of L2M ?
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).
In which sector does L2M operate?
L2M operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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