LAMCO DISTRIBUTION : revenue, balance sheet and financial ratios

LAMCO DISTRIBUTION is a French company founded 16 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in ESCAUDAIN (59124), this company of category PME shows in 2024 a revenue of 4.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, LAMCO DISTRIBUTION combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - LAMCO DISTRIBUTION (SIREN 518376116)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2015
Revenue 4 672 678 € 4 148 894 € 4 233 264 € 3 886 458 € 3 807 515 € N/C N/C N/C N/C
Net income 216 393 € 284 247 € 298 740 € 262 550 € 254 011 € 130 731 € 120 900 € 115 636 € 115 277 €
EBITDA 489 475 € 433 886 € 418 688 € 367 140 € 367 346 € N/C N/C N/C N/C
Net margin 4.6% 6.9% 7.1% 6.8% 6.7% N/C N/C N/C N/C

Revenue and income statement

In 2024, LAMCO DISTRIBUTION achieves revenue of 4.7 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.3%. Vs 2023, growth of +13% (4.1 M€ -> 4.7 M€). After deducting consumption (3.0 M€), gross margin stands at 1.7 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 489 k€, representing 10.5% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 216 k€, i.e. 4.6% 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

4 672 678 €

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

1 675 560 €

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

489 475 €

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

372 474 €

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

216 393 €

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

10.5%

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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 95%. This ratio is less favorable than the sector median (12.9%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 35%. This ratio is slightly less favorable than the sector median (39.9%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.9 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.3 years). Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (2.7%).

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

94.88%

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

35.48%

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

7.0%

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

7.89

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

91.2%

Solvency indicators evolution
LAMCO DISTRIBUTION

Sector positioning

Debt ratio
94.88% 2024
Q1: 0.14%
Med: 12.91%
Q3: 52.25%
Watch +42 pts over 3 years

In 2024, the debt ratio of LAMCO DISTRIBUTION (94.9%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
35.48% 2024
Q1: 13.91%
Med: 39.94%
Q3: 61.79%
Average -30 pts over 3 years

In 2024, the financial autonomy of LAMCO DISTRIBUTION (35.5%) 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
0.58 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.53 years
Average

In 2022, the repayment capacity of LAMCO DISTRIBUTION (0.58) 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 1.27. This ratio is less favorable than the sector median (2.3) and warrants attention. The interest coverage ratio (= EBIT / Interest expenses) is 19.8x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.3x).

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

1.27

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

19.75

Liquidity indicators evolution
LAMCO DISTRIBUTION

Sector positioning

Liquidity ratio
1.27 2024
Q1: 1.44
Med: 2.32
Q3: 4.06
Watch -29 pts over 3 years

In 2024, the liquidity ratio of LAMCO DISTRIBUTION (1.27) 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
19.75x 2024
Q1: 0.0x
Med: 0.28x
Q3: 6.68x
Excellent +19 pts over 3 years

In 2024, the interest coverage of LAMCO DISTRIBUTION (19.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 153 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 155 days of revenue, i.e. 2.0 M€ to permanently finance. Between 2021 and 2024, WCR worsened by 46 days of revenue, signaling an increased financing need.

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

2 017 849 €

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

77 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

153 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

78 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

155 j

WCR and payment terms evolution
LAMCO DISTRIBUTION

Positioning of LAMCO DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of LAMCO DISTRIBUTION is estimated at 1 049 788 € (range 411 896€ - 2 733 722€). With an EBITDA of 489 475€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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 2024
145 transactions
411k€ 1049k€ 2733k€
1 049 788 € Range: 411 896€ - 2 733 722€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
489 475 € × 2.6x
Estimation 1 275 724 €
464 101€ - 3 585 999€
Revenue Multiple 30%
4 672 678 € × 0.19x
Estimation 894 005 €
503 168€ - 2 279 111€
Net Income Multiple 20%
216 393 € × 3.3x
Estimation 718 627 €
144 477€ - 1 284 951€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare LAMCO DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Nord

Largest companies by revenue in the department Nord:

Voir le classement complet du département Nord

Frequently asked questions about LAMCO DISTRIBUTION

What is the revenue of LAMCO DISTRIBUTION ?

The revenue of LAMCO DISTRIBUTION in 2024 is 4.7 M€.

Is LAMCO DISTRIBUTION profitable?

Yes, LAMCO DISTRIBUTION generated a net profit of 216 k€ in 2024.

Where is the headquarters of LAMCO DISTRIBUTION ?

The headquarters of LAMCO DISTRIBUTION is located in ESCAUDAIN (59124), in the department Nord.

Where to find the tax return of LAMCO DISTRIBUTION ?

The tax return of LAMCO 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 LAMCO DISTRIBUTION operate?

LAMCO DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.