SIREN : 532127586
ML2A is a French company founded 15 years ago, specialized in the sector Commerces de détail d'optique. Based in LACROIX ST OUEN (60610), this company of category PME shows in 2024 a revenue of 657 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 | 2024 | 2023 | 2022 |
|---|---|---|---|
| Revenue | 657 316 € | 673 300 € | 649 928 € |
| Net income | 69 625 € | 36 828 € | 43 061 € |
| EBITDA | -14 575 € | -1 859 € | 23 804 € |
| Net margin | 10.6% | 5.5% | 6.6% |
In 2024, ML2A achieves revenue of 657 k€. Revenue is growing positively over 3 years (CAGR: +0.6%). Slight decline of -2% vs 2023. After deducting consumption (213 k€), gross margin stands at 444 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -15 k€, representing -2.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 70 k€, i.e. 10.6% of revenue. This profit can be retained or distributed to shareholders.
657 316 €
444 283 €
-14 575 €
26 487 €
69 625 €
-2.2%
The debt ratio (= Financial debt / Equity x 100) stands at 40%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
40.237%
50.808%
4.224%
3.504
18.6%
In 2024, the debt ratio of ML2A (40.24) 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 ML2A (50.8%) 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 2024, the repayment capacity of ML2A (3.50) 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 272.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
272.525
-28.494
In 2024, the liquidity ratio of ML2A (272.52) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of ML2A (-28.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 172 days of revenue, i.e. 313 k€ to permanently finance. Over 2022-2024, WCR increased by +90%, requiring additional financing.
313 231 €
60 j
68 j
47 j
172 j
Based on 117 transactions of similar company sales in 2024, the value of ML2A is estimated at 276 665 € (range 150 416€ - 520 983€). The price/revenue ratio is 0.53x (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 117 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 ML2A with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of ML2A in 2024 is 657 k€.
Yes, ML2A generated a net profit of 70 k€ in 2024.
The headquarters of ML2A is located in LACROIX ST OUEN (60610), in the department Oise.
The tax return of ML2A 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).
ML2A 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.