Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LM2C : revenue, balance sheet and financial ratios

LM2C is a French company founded 15 years ago, specialized in the sector Commerces de détail d'optique. Based in SAINT-PERE-SUR-LOIRE (45600), this company of category PME shows in 2022 a net income positive of 52 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

Financial history - LM2C (SIREN 524192473)
Indicator 2022 2021 2016
Revenue N/C N/C N/C
Net income 51 823 € 99 573 € 49 494 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2022, LM2C generates positive net income of 52 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 49 k€ -> 52 k€.

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

51 823 €

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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 26%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

25.807%

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

70.384%

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

54.2%

Solvency indicators evolution
LM2C

Sector positioning

Debt ratio
25.81 2022
2016
2021
2022
Q1: 10.37
Med: 34.19
Q3: 87.48
Good +5 pts over 3 years

In 2022, the debt ratio of LM2C (25.81) 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
70.38% 2022
2016
2021
2022
Q1: 28.09%
Med: 50.24%
Q3: 67.44%
Excellent +12 pts over 3 years

In 2022, the financial autonomy of LM2C (70.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 540.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

540.884

Liquidity indicators evolution
LM2C

Sector positioning

Liquidity ratio
540.88 2022
2016
2021
2022
Q1: 170.76
Med: 259.65
Q3: 390.95
Excellent +24 pts over 3 years

In 2022, the liquidity ratio of LM2C (540.88) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Positioning of LM2C in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 109 transactions of similar company sales in 2022, the value of LM2C is estimated at 144 547 € (range 67 821€ - 349 151€). 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.

Estimated enterprise value 2022
109 transactions
67k€ 144k€ 349k€
144 547 € Range: 67 821€ - 349 151€
NAF 5 année 2022

Valuation method used

Net Income Multiple
51 823 € × 2.8x = 144 548 €
Range: 67 821€ - 349 151€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 (Commerces de détail d'optique)

Compare LM2C with other companies in the same sector:

Frequently asked questions about LM2C

What is the revenue of LM2C ?

The revenue of LM2C is not publicly disclosed (confidential accounts filed with INPI).

Is LM2C profitable?

Yes, LM2C generated a net profit of 52 k€ in 2022.

Where is the headquarters of LM2C ?

The headquarters of LM2C is located in SAINT-PERE-SUR-LOIRE (45600), in the department Loiret.

Where to find the tax return of LM2C ?

The tax return of LM2C 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 LM2C operate?

LM2C 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.