LES 2 J : revenue, balance sheet and financial ratios

LES 2 J is a French company founded 12 years ago, specialized in the sector Hôtels et hébergement similaire . Based in SORGUES (84700), this company of category PME shows in 2023 a revenue of 7.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LES 2 J (SIREN 798921037)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 7 625 038 € 6 766 474 € 4 650 152 € 3 727 033 € 5 729 797 € 4 051 230 € 3 725 789 € 3 635 207 €
Net income 163 280 € 317 646 € 401 916 € 184 521 € -92 891 € 287 906 € -163 158 € 102 500 € 107 883 €
EBITDA N/C 922 749 € 845 394 € 590 862 € 220 061 € 712 780 € 234 074 € 309 301 € 387 550 €
Net margin N/C 4.2% 5.9% 4.0% -2.5% 5.0% -4.0% 2.8% 3.0%

Revenue and income statement

In 2024, LES 2 J generates positive net income of 163 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 108 k€ -> 163 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

163 280 €

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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 199%. 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 27%. 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

199.036%

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

26.92%

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

49.5%

Solvency indicators evolution
LES 2 J

Sector positioning

Debt ratio
199.04 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Average

In 2024, the debt ratio of LES 2 J (199.04) 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
26.92% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Average

In 2024, the financial autonomy of LES 2 J (26.9%) 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
3.54 years 2023
2022
2023
Q1: -0.05 years
Med: 0.92 years
Q3: 4.62 years
Average +5 pts over 2 years

In 2023, the repayment capacity of LES 2 J (3.54) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 200.41. 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

200.408

Liquidity indicators evolution
LES 2 J

Sector positioning

Liquidity ratio
200.41 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Good +19 pts over 3 years

In 2024, the liquidity ratio of LES 2 J (200.41) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
5.47x 2023
2022
2023
Q1: 0.0x
Med: 1.48x
Q3: 10.22x
Good

In 2023, the interest coverage of LES 2 J (5.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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
LES 2 J

Positioning of LES 2 J in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 99 transactions of similar company sales in 2024, the value of LES 2 J is estimated at 668 601 € (range 349 447€ - 1 473 442€). 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
99 tx
349k€ 668k€ 1473k€
668 601 € Range: 349 447€ - 1 473 442€
NAF 5 année 2024

Valuation method used

Net Income Multiple
163 280 € × 4.1x = 668 602 €
Range: 349 447€ - 1 473 442€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 99 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 (Hôtels et hébergement similaire )

Compare LES 2 J with other companies in the same sector:

Frequently asked questions about LES 2 J

What is the revenue of LES 2 J ?

The revenue of LES 2 J in 2023 is 7.6 M€.

Is LES 2 J profitable?

Yes, LES 2 J generated a net profit of 163 k€ in 2024.

Where is the headquarters of LES 2 J ?

The headquarters of LES 2 J is located in SORGUES (84700), in the department Vaucluse.

Where to find the tax return of LES 2 J ?

The tax return of LES 2 J 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 LES 2 J operate?

LES 2 J operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.