SIREN : 504631235
LB2M is a French company founded 18 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in PARIS (75016), this company of category PME shows in 2016 a revenue of 12.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-06-13
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Point(s) de vigilance : liquidité à court terme tendue.
In summary, LB2M posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor. Point of attention: short-term liquidity is tight.
| Indicator | 2016 |
|---|---|
| Revenue | 12 918 002 € |
| Net income | 1 499 689 € |
| EBITDA | 2 151 450 € |
| Net margin | 11.6% |
In 2016, LB2M achieves revenue of 12.9 M€. After deducting consumption (6.7 M€), gross margin stands at 6.2 M€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.2 M€, representing 16.7% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.3%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.5 M€, i.e. 11.6% of revenue. This profit can be retained or distributed to shareholders.
12 918 002 €
6 205 768 €
2 151 450 €
2 170 997 €
1 499 689 €
16.6%
The debt ratio (= Financial debt / Equity x 100) stands at 72%. This ratio is less favorable than the sector median (9.8%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 34%. This ratio is more favorable than the sector median (31.2%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.1%).
72.31%
33.67%
12.16%
2.31
55.2%
In 2016, the debt ratio of LB2M (72.3%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2016, the financial autonomy of LB2M (33.7%) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 0.92. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 2.9x. Financial charges are adequately covered by operations.
0.92
2.88
In 2016, the liquidity ratio of LB2M (0.92) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 216 days. Excellent situation: suppliers finance 205 days of the operating cycle (retail model). Inventory turnover is 93 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 142 days of revenue, i.e. 5.1 M€ to permanently finance.
5 104 548 €
11 j
216 j
93 j
142 j
Based on 124 transactions of similar company sales (all years), the value of LB2M is estimated at 3 966 408 € (range 1 600 827€ - 8 550 849€). With an EBITDA of 2 151 450€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (conservative valuation). 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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 124 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 LB2M with other companies in the same sector:
Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:
Largest companies by revenue in the department Paris:
The revenue of LB2M in 2016 is 12.9 M€.
Yes, LB2M generated a net profit of 1.5 M€ in 2016.
The headquarters of LB2M is located in PARIS (75016), in the department Paris.
The tax return of LB2M 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).
LB2M operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.