LMI RECRUTEMENT & ASSOCIES : revenue, balance sheet and financial ratios

LMI RECRUTEMENT & ASSOCIES is a French company founded 10 years ago, specialized in the sector Activités des agences de travail temporaire . Based in LYON (69006), this company of category PME shows in 2024 a revenue of 1.1 M€. 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 - LMI RECRUTEMENT & ASSOCIES (SIREN 818195562)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 143 709 € 1 078 665 € 1 580 264 € 1 539 652 € 1 294 795 € N/C N/C 2 009 629 € N/C
Net income -67 514 € -35 356 € -41 925 € 5 439 € -48 303 € 105 357 € 127 188 € 100 693 € 139 728 €
EBITDA -55 709 € -18 044 € -30 181 € 3 383 € -29 860 € N/C N/C 115 369 € N/C
Net margin -5.9% -3.3% -2.7% 0.4% -3.7% N/C N/C 5.0% N/C

Revenue and income statement

In 2024, LMI RECRUTEMENT & ASSOCIES achieves revenue of 1.1 M€. Revenue is declining over the period 2017-2024 (CAGR: -7.7%). Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 1.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -56 k€, representing -4.9% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -209%, reducing margin by 3.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -68 k€ (-5.9% of revenue), which will impact equity.

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

1 143 709 €

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

1 143 709 €

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

-55 709 €

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

-78 836 €

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

-67 514 €

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

-4.9%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 63%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory.

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

62.934%

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

29.164%

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

-3.724%

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

-3.48

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

29.4%

Solvency indicators evolution
LMI RECRUTEMENT & ASSOCIES

Sector positioning

Debt ratio
62.93 2024
2022
2023
2024
Q1: 0.0
Med: 2.73
Q3: 26.78
Watch

In 2024, the debt ratio of LMI RECRUTEMENT & ASSOCIES (62.93) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
29.16% 2024
2022
2023
2024
Q1: 11.73%
Med: 25.56%
Q3: 44.76%
Good -14 pts over 3 years

In 2024, the financial autonomy of LMI RECRUTEMENT & ASSOCIES (29.2%) 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
-3.48 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.27 years
Excellent

In 2024, the repayment capacity of LMI RECRUTEMENT & ASSOCIES (-3.48) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 177.23. 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

177.231

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

-6.489

Liquidity indicators evolution
LMI RECRUTEMENT & ASSOCIES

Sector positioning

Liquidity ratio
177.23 2024
2022
2023
2024
Q1: 111.16
Med: 138.5
Q3: 192.32
Good -7 pts over 3 years

In 2024, the liquidity ratio of LMI RECRUTEMENT & ASSOCIES (177.23) 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
-6.49x 2024
2022
2023
2024
Q1: -0.69x
Med: 0.0x
Q3: 1.34x
Average

In 2024, the interest coverage of LMI RECRUTEMENT & ASSOCIES (-6.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 146 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). Overall, WCR represents 169 days of revenue, i.e. 535 k€ to permanently finance.

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

535 473 €

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

63 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

146 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 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

169 j

WCR and payment terms evolution
LMI RECRUTEMENT & ASSOCIES

Positioning of LMI RECRUTEMENT & ASSOCIES in its sector

Comparison with sector Activités des agences de travail temporaire

Valuation estimate

Based on 135 transactions of similar company sales (all years), the value of LMI RECRUTEMENT & ASSOCIES is estimated at 87 988 € (range 69 053€ - 157 299€). The price/revenue ratio is 0.08x (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
135 transactions
69k€ 87k€ 157k€
87 988 € Range: 69 053€ - 157 299€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 143 709 € × 0.08x = 87 988 €
Range: 69 053€ - 157 300€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 135 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 (Activités des agences de travail temporaire )

Compare LMI RECRUTEMENT & ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de travail temporaire

Frequently asked questions about LMI RECRUTEMENT & ASSOCIES

What is the revenue of LMI RECRUTEMENT & ASSOCIES ?

The revenue of LMI RECRUTEMENT & ASSOCIES in 2024 is 1.1 M€.

Is LMI RECRUTEMENT & ASSOCIES profitable?

LMI RECRUTEMENT & ASSOCIES recorded a net loss in 2024.

Where is the headquarters of LMI RECRUTEMENT & ASSOCIES ?

The headquarters of LMI RECRUTEMENT & ASSOCIES is located in LYON (69006), in the department Rhone.

Where to find the tax return of LMI RECRUTEMENT & ASSOCIES ?

The tax return of LMI RECRUTEMENT & ASSOCIES 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 LMI RECRUTEMENT & ASSOCIES operate?

LMI RECRUTEMENT & ASSOCIES operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). See the 'Sector positioning' section above to compare the company with its competitors.