LANNER FRANCE : revenue, balance sheet and financial ratios

LANNER FRANCE is a French company founded 23 years ago, specialized in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions. Based in SAINT-LOUP (03150), this company of category PME shows in 2024 a revenue of 587 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - LANNER FRANCE (SIREN 449770015)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 587 358 € 1 072 449 € 607 687 € 684 366 € 507 314 € 768 164 € 828 306 € 699 580 € 520 084 €
Net income -11 047 € 77 260 € 118 801 € 96 118 € -22 466 € 31 326 € 39 026 € -83 861 € 7 770 €
EBITDA -6 637 € 116 529 € -214 € 49 359 € -12 729 € 36 716 € 66 616 € -21 214 € 14 856 €
Net margin -1.9% 7.2% 19.5% 14.0% -4.4% 4.1% 4.7% -12.0% 1.5%

Revenue and income statement

Im Jahr 2024 erzielt LANNER FRANCE einen Umsatz von 587 k€. Der Umsatz wächst über 9 Jahre positiv (CAGR: +1.5%). Deutlicher Rückgang von -45% vs 2023. Nach Abzug des Verbrauchs (320 k€) beträgt die Bruttomarge 267 k€, d.h. eine Rate von 46%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht -7 k€, was -1.1% des Umsatzes entspricht. Warnung negativer Schereneffekt: Trotz Umsatzveränderung (-45%) variiert EBITDA um -106%, was die Marge um 12.0 Punkte reduziert. Negatives EBITDA bedeutet, dass der Betrieb die laufenden Kosten nicht deckt. Das Nettoergebnis ist negativ bei -11 k€ (-1.9% des Umsatzes).

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

587 358 €

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

267 362 €

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

-6 637 €

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

-13 668 €

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

-11 047 €

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

-1.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 6%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 54%. Diese hohe Autonomie bedeutet, dass das Unternehmen den Großteil seiner Vermögenswerte durch Eigenkapital finanziert.

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

6.403%

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

54.476%

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

-2.466%

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

-1.378

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

30.6%

Solvency indicators evolution
LANNER FRANCE

Sector positioning

Verschuldungsgrad
6.4 2024
2022
2023
2024
Q1: -592.0
Med: 0.0
Q3: 16.43
Average +6 pts over 3 years

Im Jahr 2024 liegt über dem Median der Branche das verschuldungsgrad von LANNER FRANCE (6.40). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Eine Reduzierung könnte die finanzielle Stärke verbessern.

Finanzielle Autonomie
54.48% 2024
2022
2023
2024
Q1: 18.26%
Med: 58.72%
Q3: 68.35%
Average -27 pts over 3 years

Im Jahr 2024 liegt unter dem Median der Branche das finanzielle autonomie von LANNER FRANCE (54.5%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
-1.38 ans 2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.01 ans
Q3: 3.75 ans
Ausgezeichnet

Im Jahr 2024 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von LANNER FRANCE (-1.4 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 227.61. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

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

227.612

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

-12.686

Liquidity indicators evolution
LANNER FRANCE

Sector positioning

Liquiditätsquote
227.61 2024
2022
2023
2024
Q1: 31.66
Med: 183.31
Q3: 376.64
Gut

Im Jahr 2024 liegt über dem Median der Branche das liquiditätsquote von LANNER FRANCE (227.61). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Zinsdeckung
-12.69x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 5.49x
Beobachten

Im Jahr 2024 liegt in den unteren 25% der Branche das zinsdeckung von LANNER FRANCE (-12.7x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Geringe Deckung kann auf Empfindlichkeit gegenüber Zins- oder Einkommensschwankungen hinweisen.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 82 Tage. Lieferantenfrist: 98 Tage. Günstige Situation. Die Bestandsumschlagsdauer beträgt 89 Tage. Der WCR repräsentiert 236 Tage Umsatz. Im Zeitraum 2016-2024 stieg der WCR um +90%.

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

384 596 €

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

82 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

98 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

89 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

236 j

WCR and payment terms evolution
LANNER FRANCE

Positioning of LANNER FRANCE in its sector

Comparison with sector Intermédiaires du commerce en machines, équipements industriels, navires et avions

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of LANNER FRANCE is estimated at 190 472 € (range 89 310€ - 466 006€). The price/revenue ratio is 0.32x (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
229 transactions
89k€ 190k€ 466k€
190 472 € Range: 89 310€ - 466 006€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
587 358 € × 0.32x = 190 472 €
Range: 89 310€ - 466 007€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en machines, équipements industriels, navires et avions)

Compare LANNER FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en machines, équipements industriels, navires et avions

Frequently asked questions about LANNER FRANCE

What is the revenue of LANNER FRANCE ?

The revenue of LANNER FRANCE in 2024 is 587 k€.

Is LANNER FRANCE profitable?

LANNER FRANCE recorded a net loss in 2024.

Where is the headquarters of LANNER FRANCE ?

The headquarters of LANNER FRANCE is located in SAINT-LOUP (03150), in the department Allier.

Where to find the tax return of LANNER FRANCE ?

The tax return of LANNER FRANCE 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 LANNER FRANCE operate?

LANNER FRANCE operates in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions (NAF code 46.14Z). See the 'Sector positioning' section above to compare the company with its competitors.