LC2M : revenue, balance sheet and financial ratios

LC2M is a French company founded 13 years ago, specialized in the sector Activités des sièges sociaux. Based in SAINTE-FOY-D'AIGREFEUILLE (31570), this company of category PME shows in 2017 a revenue of 800 k€. 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 - LC2M (SIREN 752464693)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 800 005 € 815 964 €
Net income 47 902 € 83 418 € 89 778 € 97 282 € 103 641 € 77 477 € 60 326 €
EBITDA N/C N/C N/C N/C N/C 131 941 € 116 984 €
Net margin N/C N/C N/C N/C N/C 9.7% 7.4%

Revenue and income statement

In 2022, LC2M generates positive net income of 48 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 60 k€ -> 48 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

47 902 €

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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 15%. 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 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

15.157%

Financial autonomy (2022) ?
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

70.787%

Asset age ratio (2022) ?
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

25.2%

Solvency indicators evolution
LC2M

Sector positioning

Debt ratio
15.16 2022
2020
2021
2022
Q1: 0.51
Med: 24.24
Q3: 115.85
Good

In 2022, the debt ratio of LC2M (15.16) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
70.79% 2022
2020
2021
2022
Q1: 18.08%
Med: 52.9%
Q3: 84.23%
Good +5 pts over 3 years

In 2022, the financial autonomy of LC2M (70.8%) 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 135.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

135.226

Liquidity indicators evolution
LC2M

Sector positioning

Liquidity ratio
135.23 2022
2020
2021
2022
Q1: 101.19
Med: 345.91
Q3: 1580.14
Average

In 2022, the liquidity ratio of LC2M (135.23) 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 (2022) ?
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 (2022) ?
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 (2022) ?
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 (2022) ?
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
LC2M

Positioning of LC2M in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 107 transactions of similar company sales in 2022, the value of LC2M is estimated at 290 786 € (range 187 302€ - 493 339€). 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.

Estimated enterprise value 2022
107 transactions
187k€ 290k€ 493k€
290 786 € Range: 187 302€ - 493 339€
NAF 5 année 2022

Valuation method used

Net Income Multiple
47 902 € × 6.1x = 290 786 €
Range: 187 302€ - 493 339€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 107 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 (Activités des sièges sociaux)

Compare LC2M with other companies in the same sector:

Frequently asked questions about LC2M

What is the revenue of LC2M ?

The revenue of LC2M in 2017 is 800 k€.

Is LC2M profitable?

Yes, LC2M generated a net profit of 48 k€ in 2022.

Where is the headquarters of LC2M ?

The headquarters of LC2M is located in SAINTE-FOY-D'AIGREFEUILLE (31570), in the department Haute-Garonne.

Where to find the tax return of LC2M ?

The tax return of LC2M 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 LC2M operate?

LC2M operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.