Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: NoneCreation date: 1983-04-01 (43 years)Status: ActiveBusiness sector: Activités de soutien aux culturesLocation: BOUIN (85230), Vendee
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LAMBERT ETAP : revenue, balance sheet and financial ratios
LAMBERT ETAP is a French company
founded 43 years ago,
specialized in the sector Activités de soutien aux cultures.
Based in BOUIN (85230),
this company of category PME
shows in 2023 a revenue of 2.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LAMBERT ETAP (SIREN 327309274)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
2 835 183 €
N/C
N/C
N/C
N/C
N/C
N/C
Net income
209 158 €
59 743 €
106 779 €
102 929 €
187 116 €
-22 208 €
72 184 €
164 093 €
23 276 €
EBITDA
N/C
N/C
237 192 €
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
3.8%
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, LAMBERT ETAP generates positive net income of 209 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 23 k€ -> 209 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
209 158 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
20.891%
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
65.5%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
71.667
76.111
96.471
153.026
142.254
80.856
51.224
29.478
20.891
Financial autonomy
44.357
45.651
42.938
32.354
34.844
42.518
53.595
60.523
65.5
Repayment capacity
None
None
None
None
None
None
2.318
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
6.919%
None%
None%
Sector positioning
Debt ratio
20.892025
2023
2024
2025
Q1: 39.76
Med: 135.3
Q3: 385.12
Excellent-7 pts over 3 years
In 2025, the debt ratio of LAMBERT ETAP (20.89) 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
65.5%2025
2023
2024
2025
Q1: 13.08%
Med: 28.76%
Q3: 47.53%
Excellent+5 pts over 3 years
In 2025, the financial autonomy of LAMBERT ETAP (65.5%) 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
2.32 years2023
2023
Q1: 0.0 years
Med: 2.18 years
Q3: 4.92 years
Average
In 2023, the repayment capacity of LAMBERT ETAP (2.32) 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 287.57. 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
287.572
Liquidity indicators evolution LAMBERT ETAP
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
227.22
247.533
273.928
223.992
256.635
190.748
244.941
236.139
287.572
Interest coverage
None
None
None
None
None
None
2.232
None
None
Sector positioning
Liquidity ratio
287.572025
2023
2024
2025
Q1: 113.86
Med: 203.54
Q3: 368.39
Good
In 2025, the liquidity ratio of LAMBERT ETAP (287.57) 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.
Interest coverage
2.23x2023
2023
Q1: 0.0x
Med: 2.31x
Q3: 5.94x
Average
In 2023, the interest coverage of LAMBERT ETAP (2.2x) 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.
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
0 €
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
0 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
0 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 and payment terms evolution LAMBERT ETAP
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
532 844 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
11
0
0
Customer payment term (days)
395
393
297
0
386
386
51
0
0
Supplier payment term (days)
112
244
169
0
155
250
21
0
0
Positioning of LAMBERT ETAP in its sector
Comparison with sector Activités de soutien aux cultures
Valuation estimate
Based on 50 transactions of similar company sales
(all years),
the value of LAMBERT ETAP is estimated at
369 248 €
(range 168 815€ - 1 085 613€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2025
50 tx
168k€369k€1085k€
369 248 €Range: 168 815€ - 1 085 613€
NAF 5 all-time
Valuation method used
Net Income Multiple
209 158 €
×
1.8x
=369 248 €
Range: 168 815€ - 1 085 613€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)
Compare LAMBERT ETAP with other companies in the same sector:
Yes, LAMBERT ETAP generated a net profit of 209 k€ in 2025.
Where is the headquarters of LAMBERT ETAP ?
The headquarters of LAMBERT ETAP is located in BOUIN (85230), in the department Vendee.
Where to find the tax return of LAMBERT ETAP ?
The tax return of LAMBERT ETAP 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 LAMBERT ETAP operate?
LAMBERT ETAP operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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