Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LORMAC : revenue, balance sheet and financial ratios

LORMAC is a French company founded 23 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in ESSEY-LES-NANCY (54270), this company of category PME shows in 2016 a revenue of 1.2 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 - LORMAC (SIREN 443775887)
Indicator 2019 2018 2017 2016
Revenue N/C N/C N/C 1 217 379 €
Net income 10 414 € 42 853 € 64 817 € 108 979 €
EBITDA N/C N/C N/C 152 734 €
Net margin N/C N/C N/C 9.0%

Revenue and income statement

In 2019, LORMAC generates positive net income of 10 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2019: 109 k€ -> 10 k€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 414 €

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 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

77.662%

Financial autonomy (2019) ?
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

29.603%

Asset age ratio (2019) ?
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

20.0%

Solvency indicators evolution
LORMAC

Sector positioning

Debt ratio
77.66 2019
2017
2018
2019
Q1: 0.0
Med: 17.27
Q3: 93.89
Average +40 pts over 3 years

In 2019, the debt ratio of LORMAC (77.66) 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
29.6% 2019
2017
2018
2019
Q1: 6.01%
Med: 31.08%
Q3: 59.71%
Average -12 pts over 3 years

In 2019, the financial autonomy of LORMAC (29.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 199.99. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

199.989

Liquidity indicators evolution
LORMAC

Sector positioning

Liquidity ratio
199.99 2019
2017
2018
2019
Q1: 100.88
Med: 177.28
Q3: 330.46
Good +6 pts over 3 years

In 2019, the liquidity ratio of LORMAC (199.99) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2019) ?
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 (2019) ?
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

0 j

Supplier credit (2019) ?
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

0 j

Inventory turnover (2019) ?
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
LORMAC

Positioning of LORMAC in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 128 transactions of similar company sales in 2019, the value of LORMAC is estimated at 56 346 € (range 25 999€ - 116 084€). 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 2019
128 transactions
25k€ 56k€ 116k€
56 346 € Range: 25 999€ - 116 084€
NAF 5 année 2019

Valuation method used

Net Income Multiple
10 414 € × 5.4x = 56 347 €
Range: 25 999€ - 116 084€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 128 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 (Autres commerces de détail spécialisés divers)

Compare LORMAC with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about LORMAC

What is the revenue of LORMAC ?

The revenue of LORMAC in 2016 is 1.2 M€.

Is LORMAC profitable?

Yes, LORMAC generated a net profit of 10 k€ in 2019.

Where is the headquarters of LORMAC ?

The headquarters of LORMAC is located in ESSEY-LES-NANCY (54270), in the department Meurthe-et-Moselle.

Where to find the tax return of LORMAC ?

The tax return of LORMAC 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 LORMAC operate?

LORMAC operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.