HOLDING LAMBERT : revenue, balance sheet and financial ratios

HOLDING LAMBERT is a French company founded 10 years ago, specialized in the sector Entretien et réparation d'autres véhicules automobiles. Based in SAINT-POURCAIN-SUR-SIOULE (03500), this company of category PME shows in 2025 a revenue of 288 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 - HOLDING LAMBERT (SIREN 815296033)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 288 499 € 281 743 € 308 251 € 262 597 € 193 062 € 184 700 € 180 200 € 117 200 € 69 850 €
Net income 180 239 € 123 952 € 165 389 € 120 191 € 117 205 € 113 876 € 117 195 € 108 418 € 104 758 €
EBITDA 17 275 € 15 855 € 15 601 € 8 631 € 6 178 € 3 574 € 11 195 € 693 € -3 467 €
Net margin 62.5% 44.0% 53.7% 45.8% 60.7% 61.7% 65.0% 92.5% 150.0%

Revenue and income statement

In 2025, HOLDING LAMBERT achieves revenue of 288 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +19.4%. Vs 2024: +2%. After deducting consumption (0 €), gross margin stands at 288 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 17 k€, representing 6.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 180 k€, i.e. 62.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

288 499 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

288 499 €

EBITDA (2025) ?
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

17 275 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

17 274 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

180 239 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.0%

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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 62.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

54.729%

Financial autonomy (2025) ?
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

60.311%

Cash flow / Revenue (2025) ?
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

62.475%

Repayment capacity (2025) ?
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

2.654

Solvency indicators evolution
HOLDING LAMBERT

Sector positioning

Debt ratio
54.73 2025
2023
2024
2025
Q1: 4.14
Med: 22.43
Q3: 58.45
Average +9 pts over 3 years

In 2025, the debt ratio of HOLDING LAMBERT (54.73) 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
60.31% 2025
2023
2024
2025
Q1: 34.8%
Med: 52.97%
Q3: 67.6%
Good -12 pts over 3 years

In 2025, the financial autonomy of HOLDING LAMBERT (60.3%) 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
2.65 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.08 years
Watch +6 pts over 3 years

In 2025, the repayment capacity of HOLDING LAMBERT (2.65) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 680.28. 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 80.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

680.281

Interest coverage (2025) ?
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

80.643

Liquidity indicators evolution
HOLDING LAMBERT

Sector positioning

Liquidity ratio
680.28 2025
2023
2024
2025
Q1: 175.66
Med: 255.01
Q3: 357.88
Excellent

In 2025, the liquidity ratio of HOLDING LAMBERT (680.28) 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.

Interest coverage
80.64x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.22x
Q3: 6.76x
Excellent +23 pts over 3 years

In 2025, the interest coverage of HOLDING LAMBERT (80.6x) 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. Average customer payment term: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 122 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Overall, WCR represents 681 days of revenue, i.e. 546 k€ to permanently finance. Over 2017-2025, WCR increased by +1043%, requiring additional financing.

Operating WCR (2025) ?
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

545 895 €

Customer credit (2025) ?
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

64 j

Supplier credit (2025) ?
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

122 j

Inventory turnover (2025) ?
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 (2025) ?
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

681 j

WCR and payment terms evolution
HOLDING LAMBERT

Positioning of HOLDING LAMBERT in its sector

Comparison with sector Entretien et réparation d'autres véhicules automobiles

Valuation estimate

Based on 131 transactions of similar company sales in 2025, the value of HOLDING LAMBERT is estimated at 193 351 € (range 123 964€ - 373 454€). With an EBITDA of 17 275€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.50x (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.

Estimated enterprise value 2025
131 transactions
123k€ 193k€ 373k€
193 351 € Range: 123 964€ - 373 454€
NAF 5 année 2025

Valuation detail by method

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EBITDA Multiple 50%
17 275 € × 3.0x
Estimation 51 193 €
23 386€ - 109 724€
Revenue Multiple 30%
288 499 € × 0.50x
Estimation 144 744 €
97 022€ - 296 884€
Net Income Multiple 20%
180 239 € × 3.4x
Estimation 621 658 €
415 823€ - 1 147 635€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Entretien et réparation d'autres véhicules automobiles)

Compare HOLDING LAMBERT with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation d'autres véhicules automobiles

Frequently asked questions about HOLDING LAMBERT

What is the revenue of HOLDING LAMBERT ?

The revenue of HOLDING LAMBERT in 2025 is 288 k€.

Is HOLDING LAMBERT profitable?

Yes, HOLDING LAMBERT generated a net profit of 180 k€ in 2025.

Where is the headquarters of HOLDING LAMBERT ?

The headquarters of HOLDING LAMBERT is located in SAINT-POURCAIN-SUR-SIOULE (03500), in the department Allier.

Where to find the tax return of HOLDING LAMBERT ?

The tax return of HOLDING LAMBERT 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 HOLDING LAMBERT operate?

HOLDING LAMBERT operates in the sector Entretien et réparation d'autres véhicules automobiles (NAF code 45.20B). See the 'Sector positioning' section above to compare the company with its competitors.