L.A.M.I LETELLIER ASSISTANCE : revenue, balance sheet and financial ratios

L.A.M.I LETELLIER ASSISTANCE is a French company founded 22 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAINT-PIERRE-CANIVET (14700), this company of category PME shows in 2020 a revenue of 703€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - L.A.M.I LETELLIER ASSISTANCE (SIREN 453250599)
Indicator 2024 2022 2020 2019 2018
Revenue N/C N/C 703 € N/C 53 175 €
Net income 6 432 € -14 966 € -27 837 € -26 926 € 119 721 €
EBITDA -8 972 € -19 002 € -19 065 € -25 098 € -9 820 €
Net margin N/C N/C -3959.7% N/C 225.1%

Revenue and income statement

In 2024, L.A.M.I LETELLIER ASSISTANCE generates positive net income of 6 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 120 k€ -> 6 k€.

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

-8 972 €

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

-8 972 €

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

6 432 €

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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 424%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 89.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

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

423.903%

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

19.037%

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

89.279

Solvency indicators evolution
L.A.M.I LETELLIER ASSISTANCE

Sector positioning

Debt ratio
423.9 2024
2020
2022
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Average

In 2024, the debt ratio of L.A.M.I LETELLIER ASSISTANCE (423.90) 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
19.04% 2024
2020
2022
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Average -23 pts over 3 years

In 2024, the financial autonomy of L.A.M.I LETELLIER ASSISTANCE (19.0%) 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
89.28 years 2024
2020
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average +50 pts over 3 years

In 2024, the repayment capacity of L.A.M.I LETELLIER ASSISTANCE (89.28) 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 37825.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

37825.851

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

0.0

Liquidity indicators evolution
L.A.M.I LETELLIER ASSISTANCE

Sector positioning

Liquidity ratio
37825.85 2024
2020
2022
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Excellent

In 2024, the liquidity ratio of L.A.M.I LETELLIER ASSISTANCE (37825.85) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2020
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Average

In 2024, the interest coverage of L.A.M.I LETELLIER ASSISTANCE (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model).

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

0 €

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

0 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

63 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

0 j

WCR and payment terms evolution
L.A.M.I LETELLIER ASSISTANCE

Positioning of L.A.M.I LETELLIER ASSISTANCE in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of L.A.M.I LETELLIER ASSISTANCE is estimated at 44 544 € (range 16 819€ - 111 508€). 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 value 2024
69 tx
16k€ 44k€ 111k€
44 544 € Range: 16 819€ - 111 508€
NAF 5 année 2024

Valuation method used

Net Income Multiple
6 432 € × 6.9x = 44 545 €
Range: 16 819€ - 111 508€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare L.A.M.I LETELLIER ASSISTANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about L.A.M.I LETELLIER ASSISTANCE

What is the revenue of L.A.M.I LETELLIER ASSISTANCE ?

The revenue of L.A.M.I LETELLIER ASSISTANCE in 2020 is 703€.

Is L.A.M.I LETELLIER ASSISTANCE profitable?

Yes, L.A.M.I LETELLIER ASSISTANCE generated a net profit of 6 k€ in 2024.

Where is the headquarters of L.A.M.I LETELLIER ASSISTANCE ?

The headquarters of L.A.M.I LETELLIER ASSISTANCE is located in SAINT-PIERRE-CANIVET (14700), in the department Calvados.

Where to find the tax return of L.A.M.I LETELLIER ASSISTANCE ?

The tax return of L.A.M.I LETELLIER ASSISTANCE 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 L.A.M.I LETELLIER ASSISTANCE operate?

L.A.M.I LETELLIER ASSISTANCE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.