SIREN : 814268090
LM2C is a French company founded 10 years ago, specialized in the sector Commerces de détail d'optique. Based in AUBERVILLIERS (93300), this company of category PME shows in 2022 a revenue of 929 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 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 929 259 € | 669 613 € | 722 361 € | 823 216 € | 671 172 € | 594 368 € | 391 351 € |
| Net income | 20 422 € | 48 766 € | 52 320 € | 34 183 € | 16 801 € | 80 442 € | -71 221 € |
| EBITDA | 144 611 € | 123 120 € | 165 079 € | 106 822 € | 68 693 € | 105 496 € | -33 098 € |
| Net margin | 2.2% | 7.3% | 7.2% | 4.2% | 2.5% | 13.5% | -18.2% |
In 2022, LM2C achieves revenue of 929 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +15.5%. Vs 2021, growth of +39% (670 k€ -> 929 k€). After deducting consumption (386 k€), gross margin stands at 543 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 145 k€, representing 15.6% of revenue. Warning negative scissor effect: despite revenue change (+39%), EBITDA varies by +17%, reducing margin by 2.8 pts. This reflects costs rising faster than 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 20 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.
929 259 €
542 893 €
144 611 €
23 514 €
20 422 €
15.6%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 31%. The balance between equity and debt is satisfactory. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.0%
31.451%
3.405%
0.0
36.8%
In 2022, the debt ratio of LM2C (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2022, the financial autonomy of LM2C (31.4%) 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 2022, the repayment capacity of LM2C (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 106.46. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.
106.462
0.382
In 2022, the liquidity ratio of LM2C (106.46) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2022, the interest coverage of LM2C (0.4x) 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) 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: 165 days. Excellent situation: suppliers finance 165 days of the operating cycle (retail model). Inventory turnover is 40 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 74 days of revenue, i.e. 190 k€ to permanently finance. Over 2016-2022, WCR increased by +275%, requiring additional financing.
190 229 €
0 j
165 j
40 j
74 j
Based on 109 transactions of similar company sales in 2022, the value of LM2C is estimated at 278 627 € (range 175 879€ - 528 489€). With an EBITDA of 144 611€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.48x (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 109 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 LM2C with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of LM2C in 2022 is 929 k€.
Yes, LM2C generated a net profit of 20 k€ in 2022.
The headquarters of LM2C is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.
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).
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.