SIREN : 524673068
LES 2L is a French company founded 15 years ago, specialized in the sector Restauration de type rapide. Based in MARSEILLE (13007), this company of category PME shows in 2024 a revenue of 730 k€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|
| Revenue | 729 957 € | 679 967 € | 582 872 € | 430 190 € | 383 992 € | 500 236 € | 383 187 € |
| Net income | 20 723 € | 57 120 € | 16 838 € | 21 598 € | 49 925 € | 9 985 € | -4 107 € |
| EBITDA | 50 706 € | 78 345 € | 43 175 € | 69 747 € | 64 823 € | 46 496 € | 27 102 € |
| Net margin | 2.8% | 8.4% | 2.9% | 5.0% | 13.0% | 2.0% | -1.1% |
In 2024, LES 2L achieves revenue of 730 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.3%. Vs 2023: +7%. After deducting consumption (266 k€), gross margin stands at 464 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 51 k€, representing 6.9% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -35%, reducing margin by 4.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 2.8% of revenue. This profit can be retained or distributed to shareholders.
729 957 €
464 117 €
50 706 €
28 602 €
20 723 €
6.9%
The debt ratio (= Financial debt / Equity x 100) stands at 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
72.699%
21.676%
6.717%
0.275
24.9%
In 2024, the debt ratio of LES 2L (72.70) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LES 2L (21.7%) 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.
In 2024, the repayment capacity of LES 2L (0.28) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 89.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.
89.441
0.576
In 2024, the liquidity ratio of LES 2L (89.44) 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.
In 2024, the interest coverage of LES 2L (0.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 104 days. Excellent situation: suppliers finance 104 days of the operating cycle (retail model). Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-117 days): operations structurally generate cash.
-237 265 €
0 j
104 j
19 j
-117 j
Based on 698 transactions of similar company sales in 2024, the value of LES 2L is estimated at 290 459 € (range 154 291€ - 518 094€). With an EBITDA of 50 706€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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.
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This estimate is based on the analysis of 698 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 LES 2L with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of LES 2L in 2024 is 730 k€.
Yes, LES 2L generated a net profit of 21 k€ in 2024.
The headquarters of LES 2L is located in MARSEILLE (13007), in the department Bouches-du-Rhone.
The tax return of LES 2L 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).
LES 2L operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.