Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LAMA SAS : revenue, balance sheet and financial ratios

LAMA SAS is a French company founded 5 years ago, specialized in the sector Restauration traditionnelle. Based in LYON (69005), this company of category PME shows in 2025 a net income positive of 713 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

Financial history - LAMA SAS (SIREN 894607241)
Indicator 2025 2024 2023 2022
Revenue N/C N/C N/C N/C
Net income 713 441 € 841 093 € 707 602 € 66 632 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2025, LAMA SAS generates positive net income of 713 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2025: 67 k€ -> 713 k€.

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

713 441 €

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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 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.

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

75.074%

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

36.101%

Asset age ratio (2025) ?
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

51.2%

Solvency indicators evolution
LAMA SAS

Sector positioning

Debt ratio
75.07 2025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Average -7 pts over 3 years

In 2025, the debt ratio of LAMA SAS (75.07) 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
36.1% 2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Average

In 2025, the financial autonomy of LAMA SAS (36.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 184.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

184.398

Liquidity indicators evolution
LAMA SAS

Sector positioning

Liquidity ratio
184.4 2025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Good

In 2025, the liquidity ratio of LAMA SAS (184.40) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Positioning of LAMA SAS in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of LAMA SAS is estimated at 4 030 170 € (range 2 279 706€ - 9 127 663€). 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
557 transactions
2279k€ 4030k€ 9127k€
4 030 170 € Range: 2 279 706€ - 9 127 663€
NAF 5 année 2025

Valuation method used

Net Income Multiple
713 441 € × 5.6x = 4 030 171 €
Range: 2 279 707€ - 9 127 664€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 557 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 (Restauration traditionnelle)

Compare LAMA SAS with other companies in the same sector:

Frequently asked questions about LAMA SAS

What is the revenue of LAMA SAS ?

The revenue of LAMA SAS is not publicly disclosed (confidential accounts filed with INPI).

Is LAMA SAS profitable?

Yes, LAMA SAS generated a net profit of 713 k€ in 2025.

Where is the headquarters of LAMA SAS ?

The headquarters of LAMA SAS is located in LYON (69005), in the department Rhone.

Where to find the tax return of LAMA SAS ?

The tax return of LAMA SAS 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 LAMA SAS operate?

LAMA SAS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.