AGENCE COMMERCIALE LUCIEN BELTRAME : revenue, balance sheet and financial ratios

AGENCE COMMERCIALE LUCIEN BELTRAME is a French company founded 28 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in BAILLARGUES (34670), this company of category PME shows in 2021 a revenue of 523 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 - AGENCE COMMERCIALE LUCIEN BELTRAME (SIREN 413378381)
Indicator 2021 2020 2019 2018 2017 2016 2015
Revenue 523 359 € 481 841 € 427 973 € 477 093 € 440 256 € 501 742 € 393 497 €
Net income 19 926 € 26 186 € -30 196 € 3 637 € 11 610 € 20 078 € 52 813 €
EBITDA 28 597 € -66 215 € -54 240 € 5 518 € 17 243 € 24 688 € -103 954 €
Net margin 3.8% 5.4% -7.1% 0.8% 2.6% 4.0% 13.4%

Revenue and income statement

In 2021, AGENCE COMMERCIALE LUCIEN BELTRAME achieves revenue of 523 k€. Revenue is growing positively over 7 years (CAGR: +4.9%). Vs 2020: +9%. After deducting consumption (0 €), gross margin stands at 523 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 29 k€, representing 5.5% of revenue. Positive scissor effect: EBITDA margin improves by +19.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

523 359 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

523 359 €

EBITDA (2021) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

28 597 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

27 249 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 926 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.5%

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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 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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2021) ?
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

68.728%

Cash flow / Revenue (2021) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

4.549%

Repayment capacity (2021) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Asset age ratio (2021) ?
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

6.6%

Solvency indicators evolution
AGENCE COMMERCIALE LUCIEN BELTRAME

Sector positioning

Debt ratio
0.0 2021
2019
2020
2021
Q1: 0.0
Med: 11.86
Q3: 74.26
Excellent

In 2021, the debt ratio of AGENCE COMMERCIALE LUCIEN... (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.

Financial autonomy
68.73% 2021
2019
2020
2021
Q1: 8.69%
Med: 36.34%
Q3: 64.91%
Excellent

In 2021, the financial autonomy of AGENCE COMMERCIALE LUCIEN... (68.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.16 years
Excellent

In 2021, the repayment capacity of AGENCE COMMERCIALE LUCIEN... (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 168.46. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

168.464

Interest coverage (2021) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.017

Liquidity indicators evolution
AGENCE COMMERCIALE LUCIEN BELTRAME

Sector positioning

Liquidity ratio
168.46 2021
2019
2020
2021
Q1: 139.21
Med: 242.82
Q3: 466.95
Average -43 pts over 3 years

In 2021, the liquidity ratio of AGENCE COMMERCIALE LUCIEN... (168.46) 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
0.02x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.71x
Good +26 pts over 3 years

In 2021, the interest coverage of AGENCE COMMERCIALE LUCIEN... (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Overall, WCR represents 50 days of revenue, i.e. 73 k€ to permanently finance. Over 2015-2021, WCR increased by +198%, requiring additional financing.

Operating WCR (2021) ?
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

73 234 €

Customer credit (2021) ?
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

27 j

Supplier credit (2021) ?
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

73 j

Inventory turnover (2021) ?
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 in days of revenue (2021) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

50 j

WCR and payment terms evolution
AGENCE COMMERCIALE LUCIEN BELTRAME

Positioning of AGENCE COMMERCIALE LUCIEN BELTRAME in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of AGENCE COMMERCIALE LUCIEN BELTRAME is estimated at 70 268 € (range 38 586€ - 210 960€). With an EBITDA of 28 597€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
85 tx
38k€ 70k€ 210k€
70 268 € Range: 38 586€ - 210 960€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
28 597 € × 1.0x
Estimation 28 147 €
15 452€ - 124 746€
Revenue Multiple 30%
523 359 € × 0.32x
Estimation 169 078 €
94 171€ - 401 774€
Net Income Multiple 20%
19 926 € × 1.4x
Estimation 27 360 €
13 046€ - 140 277€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Autres intermédiaires du commerce en produits divers)

Compare AGENCE COMMERCIALE LUCIEN BELTRAME with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about AGENCE COMMERCIALE LUCIEN BELTRAME

What is the revenue of AGENCE COMMERCIALE LUCIEN BELTRAME ?

The revenue of AGENCE COMMERCIALE LUCIEN BELTRAME in 2021 is 523 k€.

Is AGENCE COMMERCIALE LUCIEN BELTRAME profitable?

Yes, AGENCE COMMERCIALE LUCIEN BELTRAME generated a net profit of 20 k€ in 2021.

Where is the headquarters of AGENCE COMMERCIALE LUCIEN BELTRAME ?

The headquarters of AGENCE COMMERCIALE LUCIEN BELTRAME is located in BAILLARGUES (34670), in the department Herault.

Where to find the tax return of AGENCE COMMERCIALE LUCIEN BELTRAME ?

The tax return of AGENCE COMMERCIALE LUCIEN BELTRAME 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 AGENCE COMMERCIALE LUCIEN BELTRAME operate?

AGENCE COMMERCIALE LUCIEN BELTRAME operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.