L2BEAT is a public goods company operating an independent analytics and research platform focused on Ethereum Layer 2 scaling. The platform tracks Total Value Secured (TVS), transaction activity, liveness, costs, and decentralization metrics across rollups, validiums, and optimiums. It also covers data availability layers, ZK proof systems, and cross-chain interoperability. Users include researchers, developers, protocol teams, and ecosystem participants seeking transparent, impartial data on the Ethereum L2 landscape.