SIREN : 395367071
LAMY is a French company founded 31 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BRETIGNOLLES-SUR-MER (85470), this company of category PME shows in 2024 a revenue of 391 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2018 |
|---|---|---|---|---|---|---|
| Revenue | 391 491 € | 325 286 € | 345 613 € | 258 488 € | 277 627 € | 288 647 € |
| Net income | 3 054 203 € | -146 175 € | 349 518 € | 376 407 € | -18 276 € | 5 924 € |
| EBITDA | 96 347 € | 66 238 € | 37 018 € | 45 441 € | 40 968 € | 15 275 € |
| Net margin | 780.1% | -44.9% | 101.1% | 145.6% | -6.6% | 2.1% |
In 2024, LAMY achieves revenue of 391 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Vs 2023, growth of +20% (325 k€ -> 391 k€). After deducting consumption (0 €), gross margin stands at 391 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 96 k€, representing 24.6% of revenue. Positive scissor effect: EBITDA margin improves by +4.2 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 3.1 M€, i.e. 780.1% of revenue. This profit can be retained or distributed to shareholders.
391 491 €
391 491 €
96 347 €
85 282 €
3 054 203 €
24.6%
The debt ratio (= Financial debt / Equity x 100) stands at 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 791.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
80.175%
54.858%
791.947%
1.587
48.8%
In 2024, the debt ratio of LAMY (80.17) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LAMY (54.9%) 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.
In 2024, the repayment capacity of LAMY (1.59) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 764.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 173.0x. Operating income very largely covers interest expenses: high safety margin.
764.76
173.037
In 2024, the liquidity ratio of LAMY (764.76) 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.
In 2024, the interest coverage of LAMY (173.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 478 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. The gap of 452 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 278 days of revenue, i.e. 303 k€ to permanently finance. Notable WCR improvement over the period (-47%), freeing up cash.
302 501 €
478 j
26 j
0 j
278 j
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 732 215€ to 7 287 545€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 25 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LAMY with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé
The revenue of LAMY in 2024 is 391 k€.
Yes, LAMY generated a net profit of 3.1 M€ in 2024.
The headquarters of LAMY is located in BRETIGNOLLES-SUR-MER (85470), in the department Vendee.
The tax return of LAMY 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).
LAMY operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.