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L2MA CONSTRUCTIONS : revenue, balance sheet and financial ratios

L2MA CONSTRUCTIONS is a French company founded 9 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in BEGLES (33130), this company of category PME shows in 2020 a revenue of 5.2 M€. 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 - L2MA CONSTRUCTIONS (SIREN 822166120)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C 5 225 296 € N/C N/C N/C
Net income 2 112 € 50 276 € 8 163 € 33 006 € 28 406 € 145 626 € 48 152 € 179 534 €
EBITDA N/C N/C N/C N/C 48 065 € N/C N/C N/C
Net margin N/C N/C N/C N/C 0.5% N/C N/C N/C

Revenue and income statement

In 2024, L2MA CONSTRUCTIONS generates positive net income of 2 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 180 k€ -> 2 k€.

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

2 112 €

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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 202%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

201.823%

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

6.967%

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

33.5%

Solvency indicators evolution
L2MA CONSTRUCTIONS

Sector positioning

Debt ratio
201.82 2024
2022
2023
2024
Q1: 1.22
Med: 17.23
Q3: 51.19
Average

In 2024, the debt ratio of L2MA CONSTRUCTIONS (201.82) 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
6.97% 2024
2022
2023
2024
Q1: 11.24%
Med: 33.41%
Q3: 54.18%
Average

In 2024, the financial autonomy of L2MA CONSTRUCTIONS (7.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 97.99. 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

97.994

Liquidity indicators evolution
L2MA CONSTRUCTIONS

Sector positioning

Liquidity ratio
97.99 2024
2022
2023
2024
Q1: 138.85
Med: 197.41
Q3: 306.86
Watch

In 2024, the liquidity ratio of L2MA CONSTRUCTIONS (97.99) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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
L2MA CONSTRUCTIONS

Positioning of L2MA CONSTRUCTIONS in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 5 439€ to 18 008€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
5k€ 9k€ 18k€
9 879 € Range: 5 439€ - 18 008€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare L2MA CONSTRUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about L2MA CONSTRUCTIONS

What is the revenue of L2MA CONSTRUCTIONS ?

The revenue of L2MA CONSTRUCTIONS in 2020 is 5.2 M€.

Is L2MA CONSTRUCTIONS profitable?

Yes, L2MA CONSTRUCTIONS generated a net profit of 2 k€ in 2024.

Where is the headquarters of L2MA CONSTRUCTIONS ?

The headquarters of L2MA CONSTRUCTIONS is located in BEGLES (33130), in the department Gironde.

Where to find the tax return of L2MA CONSTRUCTIONS ?

The tax return of L2MA CONSTRUCTIONS 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 L2MA CONSTRUCTIONS operate?

L2MA CONSTRUCTIONS operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.