L&L PRODUCTS EUROPE SAS : revenue, balance sheet and financial ratios

L&L PRODUCTS EUROPE SAS is a French company founded 29 years ago, specialized in the sector Fabrication de pièces techniques à base de matières plastiques. Based in ALTORF (67120), this company of category ETI shows in 2022 a revenue of 117.0 M€. 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

Financial history - L&L PRODUCTS EUROPE SAS (SIREN 409196821)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 116 954 420 € 109 996 577 € 103 030 753 € 106 340 458 € 105 135 821 € 108 969 513 € 94 445 441 €
Net income 5 608 752 € 3 464 328 € 2 063 454 € 1 868 661 € 3 760 260 € 3 007 178 € 3 039 851 €
EBITDA 18 356 782 € 16 861 411 € 14 034 409 € 14 198 684 € 15 731 661 € 17 989 368 € 14 126 960 €
Net margin 4.8% 3.1% 2.0% 1.8% 3.6% 2.8% 3.2%

Revenue and income statement

In 2022, L&L PRODUCTS EUROPE SAS achieves revenue of 117.0 M€. Revenue is growing positively over 7 years (CAGR: +3.6%). Vs 2021: +6%. After deducting consumption (26.3 M€), gross margin stands at 90.7 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18.4 M€, representing 15.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5.6 M€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

116 954 420 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

90 691 229 €

EBITDA (2022) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

18 356 782 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 466 661 €

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

5 608 752 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.7%

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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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

15.104%

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

50.816%

Cash flow / Revenue (2022) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

7.212%

Repayment capacity (2022) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.626

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

32.2%

Solvency indicators evolution
L&L PRODUCTS EUROPE SAS

Sector positioning

Debt ratio
15.1 2022
2020
2021
2022
Q1: 8.33
Med: 31.72
Q3: 74.85
Good -11 pts over 3 years

In 2022, the debt ratio of L&L PRODUCTS EUROPE SAS (15.10) 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
50.82% 2022
2020
2021
2022
Q1: 31.6%
Med: 48.7%
Q3: 64.25%
Good +14 pts over 3 years

In 2022, the financial autonomy of L&L PRODUCTS EUROPE SAS (50.8%) 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.

Repayment capacity
0.63 years 2022
2020
2021
2022
Q1: 0.01 years
Med: 1.13 years
Q3: 2.7 years
Good -17 pts over 3 years

In 2022, the repayment capacity of L&L PRODUCTS EUROPE SAS (0.63) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 208.88. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

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

208.878

Interest coverage (2022) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.474

Liquidity indicators evolution
L&L PRODUCTS EUROPE SAS

Sector positioning

Liquidity ratio
208.88 2022
2020
2021
2022
Q1: 179.63
Med: 261.5
Q3: 379.95
Average +9 pts over 3 years

In 2022, the liquidity ratio of L&L PRODUCTS EUROPE SAS (208.88) 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
0.47x 2022
2020
2021
2022
Q1: 0.08x
Med: 1.22x
Q3: 5.08x
Average

In 2022, the interest coverage of L&L PRODUCTS EUROPE SAS (0.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 54 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 82 days of revenue, i.e. 26.7 M€ to permanently finance.

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

26 655 082 €

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

47 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

50 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

54 j

WCR in days of revenue (2022) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

82 j

WCR and payment terms evolution
L&L PRODUCTS EUROPE SAS

Positioning of L&L PRODUCTS EUROPE SAS in its sector

Comparison with sector Fabrication de pièces techniques à base de matières plastiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (46 transactions). This range of 8 639 727€ to 47 924 231€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
8639k€ 28300k€ 47924k€
28 300 085 € Range: 8 639 727€ - 47 924 231€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 46 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 (Fabrication de pièces techniques à base de matières plastiques)

Compare L&L PRODUCTS EUROPE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de pièces techniques à base de matières plastiques

Frequently asked questions about L&L PRODUCTS EUROPE SAS

What is the revenue of L&L PRODUCTS EUROPE SAS ?

The revenue of L&L PRODUCTS EUROPE SAS in 2022 is 117.0 M€.

Is L&L PRODUCTS EUROPE SAS profitable?

Yes, L&L PRODUCTS EUROPE SAS generated a net profit of 5.6 M€ in 2022.

Where is the headquarters of L&L PRODUCTS EUROPE SAS ?

The headquarters of L&L PRODUCTS EUROPE SAS is located in ALTORF (67120), in the department Bas-Rhin.

Where to find the tax return of L&L PRODUCTS EUROPE SAS ?

The tax return of L&L PRODUCTS EUROPE SAS 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 L&L PRODUCTS EUROPE SAS operate?

L&L PRODUCTS EUROPE SAS operates in the sector Fabrication de pièces techniques à base de matières plastiques (NAF code 22.29A). See the 'Sector positioning' section above to compare the company with its competitors.