SIREN : 481047819
LHA is a French company founded 21 years ago, specialized in the sector Restauration traditionnelle. Based in ROQUEBRUNE-SUR-ARGENS (83380), this company of category PME shows in 2024 a revenue of 448 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 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 447 735 € | 451 998 € | 493 161 € | 442 156 € | 343 693 € | 454 967 € | 459 672 € | 481 113 € | 474 085 € |
| Net income | -5 185 € | -75 642 € | 17 504 € | 78 774 € | 73 047 € | 45 188 € | 31 096 € | 57 656 € | 45 365 € |
| EBITDA | -1 385 € | -66 989 € | -7 923 € | 71 261 € | 68 839 € | 60 608 € | 67 600 € | 83 505 € | 83 893 € |
| Net margin | -1.2% | -16.7% | 3.5% | 17.8% | 21.3% | 9.9% | 6.8% | 12.0% | 9.6% |
In 2024, LHA achieves revenue of 448 k€. Activity remains stable over the period (CAGR: -0.7%). Slight decline of -1% vs 2023. After deducting consumption (97 k€), gross margin stands at 351 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1 k€, representing -0.3% of revenue. Positive scissor effect: EBITDA margin improves by +14.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -5 k€ (-1.2% of revenue), which will impact equity.
447 735 €
350 765 €
-1 385 €
-2 195 €
-5 185 €
-0.3%
The debt ratio (= Financial debt / Equity x 100) stands at 8%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
7.62%
74.821%
-0.438%
-13.008
41.2%
In 2024, the debt ratio of LHA (7.62) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LHA (74.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of LHA (-13.01) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 29.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
29.038
-50.469
In 2024, the liquidity ratio of LHA (29.04) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of LHA (-50.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 8 days. Favorable situation: supplier credit is longer than customer credit by 8 days. WCR is negative (-61 days): operations structurally generate cash. Over 2016-2024, WCR increased by +34%, requiring additional financing.
-76 478 €
0 j
8 j
0 j
-61 j
Based on 698 transactions of similar company sales in 2024, the value of LHA is estimated at 255 134 € (range 148 212€ - 375 661€). The price/revenue ratio is 0.57x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 698 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 LHA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LHA in 2024 is 448 k€.
LHA recorded a net loss in 2024.
The headquarters of LHA is located in ROQUEBRUNE-SUR-ARGENS (83380), in the department Var.
The tax return of LHA 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).
LHA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.