LOTHMANN AND CO : revenue, balance sheet and financial ratios

In 2024, LOTHMANN AND CO achieves revenue of 718 k€. Revenue is growing positively over 8 years (CAGR: +0.1%). Significant drop of -11% vs 2023. After deducting consumption (73 k€), gross margin stands at 645 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -63 k€, representing -8.7% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -131%, reducing margin by 5.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 77 k€, i.e. 10.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 709.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 400 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The gap of 349 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 770 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2015-2024, WCR increased by +27%, requiring additional financing.

Based on 69 transactions of similar company sales in 2024, the value of LOTHMANN AND CO is estimated at 498 216 € (range 246 129€ - 850 509€). The price/revenue ratio is 0.66x (in line with sector norms). 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.