LCN2F : revenue, balance sheet and financial ratios

LCN2F is a French company founded 10 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in RIVE-DE-GIER (42800), this company of category PME shows in 2022 a revenue of 2.1 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 - LCN2F (SIREN 817408263)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 2 053 120 € 1 959 312 € N/C N/C N/C N/C
Net income 50 975 € 2 872 € 49 495 € 88 238 € 79 598 € 33 973 € 30 052 € 90 117 €
EBITDA N/C N/C 71 083 € 157 606 € N/C N/C N/C N/C
Net margin N/C N/C 2.4% 4.5% N/C N/C N/C N/C

Revenue and income statement

In 2024, LCN2F generates positive net income of 51 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 90 k€ -> 51 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

50 975 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 92%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

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

92.416%

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

29.697%

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

32.9%

Solvency indicators evolution
LCN2F

Sector positioning

Debt ratio
92.42 2024
2022
2023
2024
Q1: 0.94
Med: 20.7
Q3: 71.06
Average

In 2024, the debt ratio of LCN2F (92.42) 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
29.7% 2024
2022
2023
2024
Q1: 7.15%
Med: 33.38%
Q3: 56.86%
Average +13 pts over 3 years

In 2024, the financial autonomy of LCN2F (29.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
16.62 years 2022
2022
Q1: 0.0 years
Med: 0.64 years
Q3: 3.6 years
Watch

In 2022, the repayment capacity of LCN2F (16.62) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 186.79. 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

186.794

Liquidity indicators evolution
LCN2F

Sector positioning

Liquidity ratio
186.79 2024
2022
2023
2024
Q1: 141.14
Med: 215.14
Q3: 351.71
Average

In 2024, the liquidity ratio of LCN2F (186.79) 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
4.52x 2022
2022
Q1: 0.0x
Med: 0.47x
Q3: 3.47x
Excellent

In 2022, the interest coverage of LCN2F (4.5x) 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) 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
LCN2F

Positioning of LCN2F in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of LCN2F is estimated at 243 643 € (range 110 167€ - 404 550€). 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 value 2024
61 tx
110k€ 243k€ 404k€
243 643 € Range: 110 167€ - 404 550€
NAF 5 année 2024

Valuation method used

Net Income Multiple
50 975 € × 4.8x = 243 644 €
Range: 110 168€ - 404 550€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Commerce de détail d'autres équipements du foyer)

Compare LCN2F with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about LCN2F

What is the revenue of LCN2F ?

The revenue of LCN2F in 2022 is 2.1 M€.

Is LCN2F profitable?

Yes, LCN2F generated a net profit of 51 k€ in 2024.

Where is the headquarters of LCN2F ?

The headquarters of LCN2F is located in RIVE-DE-GIER (42800), in the department Loire.

Where to find the tax return of LCN2F ?

The tax return of LCN2F 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 LCN2F operate?

LCN2F operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.