SIREN : 538619776
LM AND CO is a French company founded 14 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 172 k€. 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
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 171 528 € | 148 822 € | 129 702 € | 98 565 € | 107 632 € | 89 447 € | 92 251 € | 86 418 € |
| Net income | 68 634 € | 49 305 € | 45 186 € | 36 521 € | 36 906 € | 21 922 € | 29 866 € | 24 159 € |
| EBITDA | 79 635 € | 58 780 € | 55 348 € | 37 736 € | 42 639 € | 23 550 € | 33 869 € | 25 668 € |
| Net margin | 40.0% | 33.1% | 34.8% | 37.1% | 34.3% | 24.5% | 32.4% | 28.0% |
In 2024, LM AND CO achieves revenue of 172 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.9%. Vs 2023, growth of +15% (149 k€ -> 172 k€). After deducting consumption (0 €), gross margin stands at 172 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 80 k€, representing 46.4% of revenue. Positive scissor effect: EBITDA margin improves by +6.9 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 69 k€, i.e. 40.0% of revenue. This profit can be retained or distributed to shareholders.
171 528 €
171 528 €
79 635 €
78 805 €
68 634 €
46.4%
The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 40.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
4.064%
3.544%
40.524%
0.0
17.8%
In 2024, the debt ratio of LM AND CO (4.06) 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 LM AND CO (3.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LM AND CO (0.00) 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 526.34. 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 6.5x. Operating income very largely covers interest expenses: high safety margin.
526.336
6.546
In 2024, the liquidity ratio of LM AND CO (526.34) 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 LM AND CO (6.5x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 39 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 6 days of revenue, i.e. 3 k€ to permanently finance. Over 2016-2024, WCR increased by +138%, requiring additional financing.
3 088 €
43 j
4 j
0 j
6 j
Based on 69 transactions of similar company sales
in 2024,
the value of LM AND CO is estimated at
298 527 €
(range 89 336€ - 546 930€).
With an EBITDA of 79 635€, the sector multiple of 4.3x is applied.
The price/revenue ratio is 0.66x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LM AND CO with other companies in the same sector:
Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion
The revenue of LM AND CO in 2024 is 172 k€.
Yes, LM AND CO generated a net profit of 69 k€ in 2024.
The headquarters of LM AND CO is located in SAINT-ETIENNE (42000), in the department Loire.
The tax return of LM AND CO 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).
LM AND CO 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.