SIREN : 452741713
SARL LES 2 M is a French company founded 22 years ago, specialized in the sector Restauration traditionnelle. Based in CHECY (45430), this company of category PME shows in 2018 a revenue of 541 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2018 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 541 364 € | 519 432 € | 490 461 € |
| Net income | 32 110 € | 23 014 € | -11 232 € |
| EBITDA | 21 540 € | 19 461 € | -10 617 € |
| Net margin | 5.9% | 4.4% | -2.3% |
In 2018, SARL LES 2 M achieves revenue of 541 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Vs 2017: +4%. After deducting consumption (233 k€), gross margin stands at 308 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 4.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 5.9% of revenue. This profit can be retained or distributed to shareholders.
541 364 €
308 316 €
21 540 €
32 667 €
32 110 €
3.9%
The debt ratio (= Financial debt / Equity x 100) stands at 54%. 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 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
54.314%
51.171%
3.492%
2.73
6.7%
In 2018, the debt ratio of SARL LES 2 M (54.31) 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 2018, the financial autonomy of SARL LES 2 M (51.2%) 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.
In 2018, the repayment capacity of SARL LES 2 M (2.73) 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 183.39. 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 15.3x. Operating income very largely covers interest expenses: high safety margin.
183.389
15.255
In 2018, the liquidity ratio of SARL LES 2 M (183.39) 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.
In 2018, the interest coverage of SARL LES 2 M (15.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 37 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 103 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 99 days of revenue, i.e. 148 k€ to permanently finance. Over 2016-2018, WCR increased by +45%, requiring additional financing.
148 280 €
0 j
37 j
103 j
99 j
Based on 1098 transactions of similar company sales in 2018, the value of SARL LES 2 M is estimated at 246 904 € (range 147 730€ - 380 566€). With an EBITDA of 21 540€, the sector multiple of 7.0x is applied. The price/revenue ratio is 0.68x (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 1098 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 SARL LES 2 M with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of SARL LES 2 M in 2018 is 541 k€.
Yes, SARL LES 2 M generated a net profit of 32 k€ in 2018.
The headquarters of SARL LES 2 M is located in CHECY (45430), in the department Loiret.
The tax return of SARL LES 2 M 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).
SARL LES 2 M operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.