SIREN : 811971514
LANI is a French company founded 10 years ago, specialized in the sector Débits de boissons. Based in SAINT-ETIENNE-DU-ROUVRAY (76800), this company of category PME shows in 2024 a revenue of 4.4 M€. 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 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 406 341 € | 5 264 914 € | 3 781 830 € | 1 266 218 € | 796 578 € | 3 062 991 € | 2 777 685 € | 2 686 256 € | 1 664 704 € |
| Net income | 296 705 € | 565 642 € | 555 113 € | 449 156 € | -257 826 € | 25 936 € | 107 812 € | 202 453 € | 11 631 € |
| EBITDA | 755 076 € | 1 064 043 € | 938 909 € | 473 470 € | -130 694 € | 341 495 € | 345 802 € | 512 624 € | 141 258 € |
| Net margin | 6.7% | 10.7% | 14.7% | 35.5% | -32.4% | 0.8% | 3.9% | 7.5% | 0.7% |
In 2024, LANI achieves revenue of 4.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.9%. Significant drop of -16% vs 2023. After deducting consumption (1.1 M€), gross margin stands at 3.4 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 755 k€, representing 17.1% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -29%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 297 k€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.
4 406 341 €
3 352 619 €
755 076 €
365 020 €
296 705 €
17.1%
The debt ratio (= Financial debt / Equity x 100) stands at 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
64.905%
33.35%
11.022%
1.416
36.2%
In 2024, the debt ratio of LANI (64.91) 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 LANI (33.4%) 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 LANI (1.42) 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 163.52. 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 2.6x. Financial charges are adequately covered by operations.
163.521
2.599
In 2024, the liquidity ratio of LANI (163.52) 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.
In 2024, the interest coverage of LANI (2.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 159 days. Excellent situation: suppliers finance 148 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 193 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2016-2024, WCR increased by +1133%, requiring additional financing.
2 362 019 €
11 j
159 j
8 j
193 j
Based on 156 transactions of similar company sales in 2024, the value of LANI is estimated at 4 278 436 € (range 2 775 668€ - 6 532 901€). With an EBITDA of 755 076€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.84x (in line with sector norms). 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.
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This estimate is based on the analysis of 156 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 LANI with other companies in the same sector:
The revenue of LANI in 2024 is 4.4 M€.
Yes, LANI generated a net profit of 297 k€ in 2024.
The headquarters of LANI is located in SAINT-ETIENNE-DU-ROUVRAY (76800), in the department Seine-Maritime.
The tax return of LANI 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).
LANI operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.