LM DISTRIBUTION : revenue, balance sheet and financial ratios

LM DISTRIBUTION is a French company founded 12 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in GOUSSAINVILLE (95190), this company of category PME shows in 2022 a revenue of 5.2 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

Financial history - LM DISTRIBUTION (SIREN 800382574)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 5 187 365 € 4 145 067 € 4 259 287 € 5 115 258 € 4 767 857 € 3 718 105 € 3 045 901 €
Net income 80 106 € 104 455 € 129 048 € 111 887 € 149 474 € 153 113 € 154 246 € 84 501 € 47 461 €
EBITDA N/C N/C 190 917 € 204 023 € 206 016 € 234 545 € 193 628 € 110 161 € 58 520 €
Net margin N/C N/C 2.5% 2.7% 3.5% 3.0% 3.2% 2.3% 1.6%

Revenue and income statement

In 2024, LM DISTRIBUTION generates positive net income of 80 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 47 k€ -> 80 k€.

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

80 106 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

21.257%

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

60.095%

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

63.7%

Solvency indicators evolution
LM DISTRIBUTION

Sector positioning

Debt ratio
21.26 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Average -6 pts over 3 years

In 2024, the debt ratio of LM DISTRIBUTION (21.26) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
60.09% 2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Good +15 pts over 3 years

In 2024, the financial autonomy of LM DISTRIBUTION (60.1%) 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.

Repayment capacity
2.84 years 2022
2022
Q1: 0.0 years
Med: 0.56 years
Q3: 2.16 years
Average

In 2022, the repayment capacity of LM DISTRIBUTION (2.84) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 345.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

345.266

Liquidity indicators evolution
LM DISTRIBUTION

Sector positioning

Liquidity ratio
345.27 2024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Good +15 pts over 3 years

In 2024, the liquidity ratio of LM DISTRIBUTION (345.27) 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.

Interest coverage
2.27x 2022
2022
Q1: 0.0x
Med: 0.86x
Q3: 3.67x
Good

In 2022, the interest coverage of LM DISTRIBUTION (2.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 346 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 603 days. Excellent situation: suppliers finance 257 days of the operating cycle (retail model).

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

0 €

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

346 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

603 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

0 j

WCR and payment terms evolution
LM DISTRIBUTION

Positioning of LM DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 57 947€ to 885 210€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
57k€ 146k€ 885k€
146 089 € Range: 57 947€ - 885 210€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare LM DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about LM DISTRIBUTION

What is the revenue of LM DISTRIBUTION ?

The revenue of LM DISTRIBUTION in 2022 is 5.2 M€.

Is LM DISTRIBUTION profitable?

Yes, LM DISTRIBUTION generated a net profit of 80 k€ in 2024.

Where is the headquarters of LM DISTRIBUTION ?

The headquarters of LM DISTRIBUTION is located in GOUSSAINVILLE (95190), in the department Val-d'Oise.

Where to find the tax return of LM DISTRIBUTION ?

The tax return of LM DISTRIBUTION 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 LM DISTRIBUTION operate?

LM DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.