SIREN : 839590080
LES 2L is a French company founded 7 years ago, specialized in the sector Commerces de détail d'optique. Based in LYON (69006), this company of category PME shows in 2023 a revenue of 258 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 |
|---|---|
| Revenue | 257 912 € |
| Net income | 22 239 € |
| EBITDA | 32 025 € |
| Net margin | 8.6% |
In 2023, LES 2L achieves revenue of 258 k€. After deducting consumption (108 k€), gross margin stands at 150 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 12.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 8.6% of revenue. This profit can be retained or distributed to shareholders.
257 912 €
150 250 €
32 025 €
27 108 €
22 239 €
12.4%
The debt ratio (= Financial debt / Equity x 100) stands at 169%. 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 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 10.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
169.463%
33.565%
10.699%
5.758
7.8%
In 2023, the debt ratio of LES 2L (169.46) 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 2023, the financial autonomy of LES 2L (33.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of LES 2L (5.76) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 215.78. 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 3.6x. Financial charges are adequately covered by operations.
215.779
3.619
In 2023, the liquidity ratio of LES 2L (215.78) 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 2023, the interest coverage of LES 2L (3.6x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 71 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 50 days of revenue, i.e. 36 k€ to permanently finance.
35 945 €
9 j
12 j
71 j
50 j
Based on 100 transactions of similar company sales in 2023, the value of LES 2L is estimated at 112 536 € (range 55 928€ - 236 787€). With an EBITDA of 32 025€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (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.
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This estimate is based on the analysis of 100 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 Commerces de détail d'optique
The revenue of LES 2L in 2023 is 258 k€.
Yes, LES 2L generated a net profit of 22 k€ in 2023.
The headquarters of LES 2L is located in LYON (69006), in the department 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 Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.