SIREN : 821358033
LAM & HAI is a French company founded 9 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75007), this company of category PME shows in 2020 a revenue of 153 k€. 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
| Indicator | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|
| Revenue | 152 803 € | 204 344 € | 179 065 € | 239 976 € |
| Net income | 20 390 € | 32 064 € | 5 919 € | 19 416 € |
| EBITDA | 26 889 € | 40 442 € | 8 668 € | 25 264 € |
| Net margin | 13.3% | 15.7% | 3.3% | 8.1% |
In 2020, LAM & HAI achieves revenue of 153 k€. Revenue is declining over the period 2017-2020 (CAGR: -14.0%). Significant drop of -25% vs 2019. After deducting consumption (47 k€), gross margin stands at 106 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 17.6% of revenue. Warning negative scissor effect: despite revenue change (-25%), EBITDA varies by -34%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 13.3% of revenue. This profit can be retained or distributed to shareholders.
152 803 €
105 505 €
26 889 €
21 653 €
20 390 €
16.0%
The debt ratio (= Financial debt / Equity x 100) stands at 131%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 16.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
131.033%
53.998%
16.508%
0.0
47.5%
In 2020, the debt ratio of LAM & HAI (131.03) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2020, the financial autonomy of LAM & HAI (54.0%) 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.
In 2020, the repayment capacity of LAM & HAI (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 63.45. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
63.453
0.0
In 2020, the liquidity ratio of LAM & HAI (63.45) 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.
In 2020, the interest coverage of LAM & HAI (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-274 days): operations structurally generate cash. Over 2017-2020, WCR increased by +23%, requiring additional financing.
-116 408 €
0 j
3 j
4 j
-274 j
Based on 719 transactions of similar company sales in 2020, the value of LAM & HAI is estimated at 138 299 € (range 75 650€ - 247 451€). With an EBITDA of 26 889€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.62x (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.
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This estimate is based on the analysis of 719 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LAM & HAI with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LAM & HAI in 2020 is 153 k€.
Yes, LAM & HAI generated a net profit of 20 k€ in 2020.
The headquarters of LAM & HAI is located in PARIS (75007), in the department Paris.
The tax return of LAM & HAI 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).
LAM & HAI operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.