SIREN : 339628554
LMS is a French company founded 39 years ago, specialized in the sector Commerce de détail de meubles. Based in ANNECY (74000), this company of category PME shows in 2024 a revenue of 15.2 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 15 158 275 € | 16 144 677 € | 16 150 386 € | N/C | N/C | N/C | N/C | 12 312 528 € | 12 342 444 € |
| Net income | -1 091 812 € | -8 369 € | 268 316 € | 196 646 € | 111 290 € | -152 808 € | 171 279 € | 114 133 € | 201 932 € |
| EBITDA | -16 089 € | -152 081 € | 573 205 € | N/C | N/C | N/C | N/C | 370 454 € | 431 821 € |
| Net margin | -7.2% | -0.1% | 1.7% | N/C | N/C | N/C | N/C | 0.9% | 1.6% |
In 2024, LMS achieves revenue of 15.2 M€. Revenue is growing positively over 9 years (CAGR: +2.6%). Slight decline of -6% vs 2023. After deducting consumption (6.8 M€), gross margin stands at 8.3 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -16 k€, representing -0.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.1 M€ (-7.2% of revenue), which will impact equity.
15 158 275 €
8 321 033 €
-16 089 €
-191 026 €
-1 091 812 €
-0.1%
The debt ratio (= Financial debt / Equity x 100) stands at 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.
34.862%
31.764%
-6.429%
-1.331
19.2%
In 2024, the debt ratio of LMS (34.86) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LMS (31.8%) 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.
In 2024, the repayment capacity of LMS (-1.33) 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 117.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
117.783
-6874.653
In 2024, the liquidity ratio of LMS (117.78) 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 LMS (-6874.6x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 91 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 73 days of revenue, i.e. 3.1 M€ to permanently finance. Notable WCR improvement over the period (-53%), freeing up cash.
3 059 698 €
14 j
76 j
91 j
73 j
Based on 61 transactions of similar company sales
in 2024,
the value of LMS is estimated at
3 339 025 €
(range 2 471 286€ - 4 380 785€).
The price/revenue ratio is 0.22x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 61 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 LMS with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of LMS in 2024 is 15.2 M€.
LMS recorded a net loss in 2024.
The headquarters of LMS is located in ANNECY (74000), in the department Haute-Savoie.
The tax return of LMS 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).
LMS operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.