SAS LES 2 L : revenue, balance sheet and financial ratios

SAS LES 2 L is a French company founded 11 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in CISTRIERES (43160), this company of category PME shows in 2017 a revenue of 755 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 - SAS LES 2 L (SIREN 802502781)
Indicator 2020 2017 2016
Revenue N/C 755 191 € 713 311 €
Net income 53 612 € 23 175 € 17 051 €
EBITDA N/C 45 869 € 33 631 €
Net margin N/C 3.1% 2.4%

Revenue and income statement

In 2020, SAS LES 2 L generates positive net income of 54 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2020: 17 k€ -> 54 k€.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

53 612 €

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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 30%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

30.082%

Financial autonomy (2020) ?
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

47.813%

Asset age ratio (2020) ?
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

43.1%

Solvency indicators evolution
SAS LES 2 L

Sector positioning

Debt ratio
30.08 2020
2016
2017
2020
Q1: -108.62
Med: 8.44
Q3: 158.95
Average -21 pts over 3 years

In 2020, the debt ratio of SAS LES 2 L (30.08) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
47.81% 2020
2016
2017
2020
Q1: 0.0%
Med: 30.02%
Q3: 72.67%
Good +19 pts over 3 years

In 2020, the financial autonomy of SAS LES 2 L (47.8%) 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
3.15 years 2017
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 3.02 years
Average

In 2017, the repayment capacity of SAS LES 2 L (3.15) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 104.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

104.445

Liquidity indicators evolution
SAS LES 2 L

Sector positioning

Liquidity ratio
104.44 2020
2016
2017
2020
Q1: 37.47
Med: 121.04
Q3: 328.8
Average -9 pts over 3 years

In 2020, the liquidity ratio of SAS LES 2 L (104.44) 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
7.67x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 4.47x
Excellent

In 2017, the interest coverage of SAS LES 2 L (7.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2020) ?
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

0 €

Customer credit (2020) ?
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

0 j

Supplier credit (2020) ?
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

0 j

Inventory turnover (2020) ?
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

0 j

WCR and payment terms evolution
SAS LES 2 L

Positioning of SAS LES 2 L in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 143 985€ to 699 941€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
143k€ 335k€ 699k€
335 827 € Range: 143 985€ - 699 941€
NAF 5 année 2020

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 21 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 (Hébergement touristique et autre hébergement de courte durée )

Compare SAS LES 2 L with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about SAS LES 2 L

What is the revenue of SAS LES 2 L ?

The revenue of SAS LES 2 L in 2017 is 755 k€.

Is SAS LES 2 L profitable?

Yes, SAS LES 2 L generated a net profit of 54 k€ in 2020.

Where is the headquarters of SAS LES 2 L ?

The headquarters of SAS LES 2 L is located in CISTRIERES (43160), in the department Haute-Loire.

Where to find the tax return of SAS LES 2 L ?

The tax return of SAS LES 2 L 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 SAS LES 2 L operate?

SAS LES 2 L operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.