JEAN LOUIS LAMAU : revenue, balance sheet and financial ratios

JEAN LOUIS LAMAU is a French company founded 40 years ago, specialized in the sector Autres intermédiaires du commerce en denrées, boissons et tabac. Based in PARIS (75006), this company of category PME shows in 2022 a revenue of 63 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 - JEAN LOUIS LAMAU (SIREN 334963147)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 62 930 € 44 207 € 38 461 € 53 551 € 57 811 € 82 389 € 99 859 €
Net income 11 926 € 8 942 € 2 790 € 16 767 € 9 532 € 30 889 € 22 924 €
EBITDA 25 727 € 10 216 € 9 767 € 20 087 € 14 582 € 45 551 € 31 847 €
Net margin 19.0% 20.2% 7.3% 31.3% 16.5% 37.5% 23.0%

Revenue and income statement

In 2022, JEAN LOUIS LAMAU achieves revenue of 63 k€. Revenue is declining over the period 2016-2022 (CAGR: -7.4%). Vs 2021, growth of +42% (44 k€ -> 63 k€). After deducting consumption (0 €), gross margin stands at 63 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 26 k€, representing 40.9% of revenue. Positive scissor effect: EBITDA margin improves by +17.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 19.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

62 930 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

62 930 €

EBITDA (2022) ?
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

25 727 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 047 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 926 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

40.9%

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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 10%. 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 79%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.7% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.806%

Financial autonomy (2022) ?
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

79.243%

Cash flow / Revenue (2022) ?
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

20.734%

Repayment capacity (2022) ?
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

0.391

Asset age ratio (2022) ?
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

14.2%

Solvency indicators evolution
JEAN LOUIS LAMAU

Sector positioning

Debt ratio
9.81 2022
2020
2021
2022
Q1: 0.03
Med: 9.38
Q3: 65.63
Average -22 pts over 3 years

In 2022, the debt ratio of JEAN LOUIS LAMAU (9.81) 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
79.24% 2022
2020
2021
2022
Q1: 13.01%
Med: 38.87%
Q3: 67.57%
Excellent +10 pts over 3 years

In 2022, the financial autonomy of JEAN LOUIS LAMAU (79.2%) 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
0.39 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.41 years
Average -18 pts over 3 years

In 2022, the repayment capacity of JEAN LOUIS LAMAU (0.39) 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 744.11. 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 9.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

744.107

Interest coverage (2022) ?
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

9.546

Liquidity indicators evolution
JEAN LOUIS LAMAU

Sector positioning

Liquidity ratio
744.11 2022
2020
2021
2022
Q1: 130.39
Med: 207.17
Q3: 436.97
Excellent

In 2022, the liquidity ratio of JEAN LOUIS LAMAU (744.11) 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
9.55x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.33x
Excellent

In 2022, the interest coverage of JEAN LOUIS LAMAU (9.6x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Overall, WCR represents 31 days of revenue, i.e. 5 k€ to permanently finance. Notable WCR improvement over the period (-86%), freeing up cash.

Operating WCR (2022) ?
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

5 353 €

Customer credit (2022) ?
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

18 j

Supplier credit (2022) ?
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

49 j

Inventory turnover (2022) ?
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 (2022) ?
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

31 j

WCR and payment terms evolution
JEAN LOUIS LAMAU

Positioning of JEAN LOUIS LAMAU in its sector

Comparison with sector Autres intermédiaires du commerce en denrées, boissons et tabac

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions). This range of 13 604€ to 49 927€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
13k€ 21k€ 49k€
21 207 € Range: 13 604€ - 49 927€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 49 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 denrées, boissons et tabac)

Compare JEAN LOUIS LAMAU with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en denrées, boissons et tabac

Frequently asked questions about JEAN LOUIS LAMAU

What is the revenue of JEAN LOUIS LAMAU ?

The revenue of JEAN LOUIS LAMAU in 2022 is 63 k€.

Is JEAN LOUIS LAMAU profitable?

Yes, JEAN LOUIS LAMAU generated a net profit of 12 k€ in 2022.

Where is the headquarters of JEAN LOUIS LAMAU ?

The headquarters of JEAN LOUIS LAMAU is located in PARIS (75006), in the department Paris.

Where to find the tax return of JEAN LOUIS LAMAU ?

The tax return of JEAN LOUIS LAMAU 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 JEAN LOUIS LAMAU operate?

JEAN LOUIS LAMAU operates in the sector Autres intermédiaires du commerce en denrées, boissons et tabac (NAF code 46.17B). See the 'Sector positioning' section above to compare the company with its competitors.