LAFARGE CIMENTS DISTRIBUTION : revenue, balance sheet and financial ratios

LAFARGE CIMENTS DISTRIBUTION is a French company founded 22 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in ISSY-LES-MOULINEAUX (92130), this company of category GE shows in 2024 a revenue of 797.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LAFARGE CIMENTS DISTRIBUTION (SIREN 451120331)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 797 043 721 € 845 292 061 € 783 475 067 € 720 639 048 € 669 675 890 € 702 951 707 € 686 376 256 € 673 665 823 € 651 719 800 €
Net income 53 222 484 € 45 562 895 € 25 560 081 € 29 358 431 € 38 093 777 € 15 953 774 € 6 391 834 € 20 857 701 € 49 197 853 €
EBITDA 70 753 630 € 62 241 298 € 39 815 533 € 45 075 362 € 60 232 579 € 35 873 409 € 15 258 014 € 40 741 791 € 87 510 979 €
Net margin 6.7% 5.4% 3.3% 4.1% 5.7% 2.3% 0.9% 3.1% 7.5%

Revenue and income statement

In 2024, LAFARGE CIMENTS DISTRIBUTION achieves revenue of 797.0 M€. Revenue is growing positively over 9 years (CAGR: +2.5%). Slight decline of -6% vs 2023. After deducting consumption (581.3 M€), gross margin stands at 215.7 M€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 70.8 M€, representing 8.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 53.2 M€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

797 043 721 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

215 713 659 €

EBITDA (2024) ?
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

70 753 630 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

66 091 874 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

53 222 484 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.9%

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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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.474%

Financial autonomy (2024) ?
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

23.582%

Cash flow / Revenue (2024) ?
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

6.884%

Repayment capacity (2024) ?
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

0.007

Asset age ratio (2024) ?
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

39.8%

Solvency indicators evolution
LAFARGE CIMENTS DISTRIBUTION

Sector positioning

Debt ratio
0.47 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Excellent

In 2024, the debt ratio of LAFARGE CIMENTS DISTRIBUTION (0.47) 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
23.58% 2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Average

In 2024, the financial autonomy of LAFARGE CIMENTS DISTRIBUTION (23.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Good

In 2024, the repayment capacity of LAFARGE CIMENTS DISTRIBUTION (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 130.88. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

130.876

Interest coverage (2024) ?
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

0.898

Liquidity indicators evolution
LAFARGE CIMENTS DISTRIBUTION

Sector positioning

Liquidity ratio
130.88 2024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Watch

In 2024, the liquidity ratio of LAFARGE CIMENTS DISTRIBUTION (130.88) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.9x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Average -33 pts over 3 years

In 2024, the interest coverage of LAFARGE CIMENTS DISTRIBUTION (0.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Overall, WCR represents 88 days of revenue, i.e. 195.8 M€ to permanently finance. Over 2016-2024, WCR increased by +38%, requiring additional financing.

Operating WCR (2024) ?
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

195 785 820 €

Customer credit (2024) ?
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

28 j

Supplier credit (2024) ?
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

61 j

Inventory turnover (2024) ?
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 (2024) ?
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

88 j

WCR and payment terms evolution
LAFARGE CIMENTS DISTRIBUTION

Positioning of LAFARGE CIMENTS DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 50 600 384€ to 201 464 041€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
50600k€ 82263k€ 201464k€
82 263 465 € Range: 50 600 384€ - 201 464 041€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare LAFARGE CIMENTS DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about LAFARGE CIMENTS DISTRIBUTION

What is the revenue of LAFARGE CIMENTS DISTRIBUTION ?

The revenue of LAFARGE CIMENTS DISTRIBUTION in 2024 is 797.0 M€.

Is LAFARGE CIMENTS DISTRIBUTION profitable?

Yes, LAFARGE CIMENTS DISTRIBUTION generated a net profit of 53.2 M€ in 2024.

Where is the headquarters of LAFARGE CIMENTS DISTRIBUTION ?

The headquarters of LAFARGE CIMENTS DISTRIBUTION is located in ISSY-LES-MOULINEAUX (92130), in the department Hauts-de-Seine.

Where to find the tax return of LAFARGE CIMENTS DISTRIBUTION ?

The tax return of LAFARGE CIMENTS DISTRIBUTION 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 LAFARGE CIMENTS DISTRIBUTION operate?

LAFARGE CIMENTS DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.