LAMBERT TERRASSEMENT : revenue, balance sheet and financial ratios

LAMBERT TERRASSEMENT is a French company founded 9 years ago, specialized in the sector Travaux de terrassement spécialisés ou de grande masse. Based in POUSSAN (34560), this company of category PME shows in 2022 a revenue of 109 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 - LAMBERT TERRASSEMENT (SIREN 821209103)
Indicator 2022 2021 2020 2019
Revenue 109 321 € 48 025 € 70 436 € 120 406 €
Net income 27 245 € -4 740 € -14 530 € 12 920 €
EBITDA 27 577 € -4 238 € -12 681 € 20 392 €
Net margin 24.9% -9.9% -20.6% 10.7%

Revenue and income statement

In 2022, LAMBERT TERRASSEMENT achieves revenue of 109 k€. Activity remains stable over the period (CAGR: -3.2%). Vs 2021, growth of +128% (48 k€ -> 109 k€). After deducting consumption (11 k€), gross margin stands at 98 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 25.2% of revenue. Positive scissor effect: EBITDA margin improves by +34.1 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 27 k€, i.e. 24.9% 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

109 321 €

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

98 346 €

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

27 577 €

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

27 373 €

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

27 245 €

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

25.2%

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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 116%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 25.3% 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

115.727%

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

47.521%

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

25.333%

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

0.0

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

14.3%

Solvency indicators evolution
LAMBERT TERRASSEMENT

Sector positioning

Debt ratio
115.73 2022
2020
2021
2022
Q1: 7.61
Med: 42.7
Q3: 112.68
Average

In 2022, the debt ratio of LAMBERT TERRASSEMENT (115.73) 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
47.52% 2022
2020
2021
2022
Q1: 17.17%
Med: 37.2%
Q3: 55.81%
Good -9 pts over 3 years

In 2022, the financial autonomy of LAMBERT TERRASSEMENT (47.5%) 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.

Repayment capacity
0.0 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.73 years
Q3: 2.85 years
Excellent

In 2022, the repayment capacity of LAMBERT TERRASSEMENT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 161.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

161.262

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

0.0

Liquidity indicators evolution
LAMBERT TERRASSEMENT

Sector positioning

Liquidity ratio
161.26 2022
2020
2021
2022
Q1: 140.44
Med: 202.26
Q3: 283.88
Average

In 2022, the liquidity ratio of LAMBERT TERRASSEMENT (161.26) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.55x
Q3: 2.62x
Average

In 2022, the interest coverage of LAMBERT TERRASSEMENT (0.0x) 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: 140 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The gap of 105 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-233 days): operations structurally generate cash. Notable WCR improvement over the period (-45%), 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

-70 674 €

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

140 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

35 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

-233 j

WCR and payment terms evolution
LAMBERT TERRASSEMENT

Positioning of LAMBERT TERRASSEMENT in its sector

Comparison with sector Travaux de terrassement spécialisés ou de grande masse

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of LAMBERT TERRASSEMENT is estimated at 45 454 € (range 13 787€ - 119 751€). With an EBITDA of 27 577€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (conservative valuation). 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 2022
120 transactions
13k€ 45k€ 119k€
45 454 € Range: 13 787€ - 119 751€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
27 577 € × 1.4x
Estimation 37 868 €
8 965€ - 100 363€
Revenue Multiple 30%
109 321 € × 0.22x
Estimation 24 548 €
13 204€ - 53 159€
Net Income Multiple 20%
27 245 € × 3.5x
Estimation 95 778 €
26 719€ - 268 113€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement spécialisés ou de grande masse)

Compare LAMBERT TERRASSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement spécialisés ou de grande masse

Frequently asked questions about LAMBERT TERRASSEMENT

What is the revenue of LAMBERT TERRASSEMENT ?

The revenue of LAMBERT TERRASSEMENT in 2022 is 109 k€.

Is LAMBERT TERRASSEMENT profitable?

Yes, LAMBERT TERRASSEMENT generated a net profit of 27 k€ in 2022.

Where is the headquarters of LAMBERT TERRASSEMENT ?

The headquarters of LAMBERT TERRASSEMENT is located in POUSSAN (34560), in the department Herault.

Where to find the tax return of LAMBERT TERRASSEMENT ?

The tax return of LAMBERT TERRASSEMENT 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 TERRASSEMENT operate?

LAMBERT TERRASSEMENT operates in the sector Travaux de terrassement spécialisés ou de grande masse (NAF code 43.12B). See the 'Sector positioning' section above to compare the company with its competitors.