LOMBARDINI FRANCE : revenue, balance sheet and financial ratios

LOMBARDINI FRANCE is a French company founded 51 years ago, specialized in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions. Based in LIMAS (69400), this company of category ETI shows in 2024 a revenue of 479 k€. 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 - LOMBARDINI FRANCE (SIREN 649803848)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 479 144 € 416 054 € 412 310 € 407 573 € 413 937 € 406 236 € 396 219 € 334 105 € 427 935 €
Net income 195 088 € 170 010 € 158 821 € 48 688 € 227 430 € 94 429 € 21 326 € 16 799 € 41 424 €
EBITDA -695 474 € -678 330 € -643 452 € -627 126 € -386 670 € -607 760 € -723 847 € -670 934 € -557 879 €
Net margin 40.7% 40.9% 38.5% 11.9% 54.9% 23.2% 5.4% 5.0% 9.7%

Revenue and income statement

In 2024, LOMBARDINI FRANCE achieves revenue of 479 k€. Revenue is growing positively over 9 years (CAGR: +1.4%). Vs 2023, growth of +15% (416 k€ -> 479 k€). After deducting consumption (0 €), gross margin stands at 479 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 -695 k€, representing -145.1% of revenue. Positive scissor effect: EBITDA margin improves by +17.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 195 k€, i.e. 40.7% of revenue. This profit can be retained or distributed to shareholders.

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

479 144 €

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

479 144 €

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

-695 474 €

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

184 829 €

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

195 088 €

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

-145.1%

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Chart evolution

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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 0%. 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 86%. 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

0.0%

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

86.281%

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

-143.008%

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

0.0

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

1.8%

Solvency indicators evolution
LOMBARDINI FRANCE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: -592.0
Med: 0.0
Q3: 16.43
Good +25 pts over 3 years

In 2024, the debt ratio of LOMBARDINI FRANCE (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
86.28% 2024
2022
2023
2024
Q1: 18.26%
Med: 58.72%
Q3: 68.35%
Excellent

In 2024, the financial autonomy of LOMBARDINI FRANCE (86.3%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 3.75 years
Excellent

In 2024, the repayment capacity of LOMBARDINI FRANCE (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1084.05. 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

1084.045

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

-0.053

Liquidity indicators evolution
LOMBARDINI FRANCE

Sector positioning

Liquidity ratio
1084.05 2024
2022
2023
2024
Q1: 31.66
Med: 183.31
Q3: 376.64
Excellent

In 2024, the liquidity ratio of LOMBARDINI FRANCE (1084.05) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-0.05x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 5.49x
Average

In 2024, the interest coverage of LOMBARDINI FRANCE (-0.1x) 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: 307 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. The gap of 210 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 2417 days of revenue, i.e. 3.2 M€ to permanently finance. Over 2016-2024, WCR increased by +73%, requiring additional financing.

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

3 217 164 €

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

307 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

97 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

2417 j

WCR and payment terms evolution
LOMBARDINI FRANCE

Positioning of LOMBARDINI FRANCE in its sector

Comparison with sector Intermédiaires du commerce en machines, équipements industriels, navires et avions

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of LOMBARDINI FRANCE is estimated at 224 947 € (range 98 277€ - 762 762€). The price/revenue ratio is 0.32x (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
229 transactions
98k€ 224k€ 762k€
224 947 € Range: 98 277€ - 762 762€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
479 144 € × 0.32x
Estimation 155 380 €
72 856€ - 380 150€
Net Income Multiple 20%
195 088 € × 1.7x
Estimation 329 298 €
136 409€ - 1 336 680€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en machines, équipements industriels, navires et avions)

Compare LOMBARDINI FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en machines, équipements industriels, navires et avions

Frequently asked questions about LOMBARDINI FRANCE

What is the revenue of LOMBARDINI FRANCE ?

The revenue of LOMBARDINI FRANCE in 2024 is 479 k€.

Is LOMBARDINI FRANCE profitable?

Yes, LOMBARDINI FRANCE generated a net profit of 195 k€ in 2024.

Where is the headquarters of LOMBARDINI FRANCE ?

The headquarters of LOMBARDINI FRANCE is located in LIMAS (69400), in the department Rhone.

Where to find the tax return of LOMBARDINI FRANCE ?

The tax return of LOMBARDINI FRANCE 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 LOMBARDINI FRANCE operate?

LOMBARDINI FRANCE operates in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions (NAF code 46.14Z). See the 'Sector positioning' section above to compare the company with its competitors.