LOTHMANN PARIS : revenue, balance sheet and financial ratios

LOTHMANN PARIS is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in ETAPLES (62630), this company of category PME shows in 2024 a revenue of 2.4 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 - LOTHMANN PARIS (SIREN 434007233)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 2 351 934 € 2 248 158 € 1 991 514 € 1 964 144 € 1 472 164 € 1 422 537 € 1 330 295 € 1 355 998 € 1 374 403 € 1 979 351 €
Net income -15 185 € 13 606 € 51 383 € 78 009 € 75 757 € 80 788 € -44 864 € 56 720 € 66 680 € -27 367 €
EBITDA -6 052 € 13 017 € 105 412 € 51 951 € 119 177 € 109 397 € -24 855 € 191 246 € 102 453 € -20 837 €
Net margin -0.6% 0.6% 2.6% 4.0% 5.1% 5.7% -3.4% 4.2% 4.9% -1.4%

Revenue and income statement

In 2024, LOTHMANN PARIS achieves revenue of 2.4 M€. Revenue is growing positively over 10 years (CAGR: +1.9%). Vs 2023: +5%. After deducting consumption (1.3 M€), gross margin stands at 1.0 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6 k€, representing -0.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -15 k€ (-0.6% 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

2 351 934 €

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

1 048 053 €

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

-6 052 €

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

-35 532 €

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

-15 185 €

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

-0.3%

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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 11%. 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 53%. 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 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

10.8%

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

53.252%

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

0.912%

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

3.912

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

11.4%

Solvency indicators evolution
LOTHMANN PARIS

Sector positioning

Debt ratio
10.8 2024
2022
2023
2024
Q1: 0.0
Med: 8.39
Q3: 53.18
Average

In 2024, the debt ratio of LOTHMANN PARIS (10.80) 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
53.25% 2024
2022
2023
2024
Q1: 6.69%
Med: 30.09%
Q3: 58.97%
Good

In 2024, the financial autonomy of LOTHMANN PARIS (53.2%) 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
3.91 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Watch

In 2024, the repayment capacity of LOTHMANN PARIS (3.91) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 234.75. 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

234.753

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

-24.141

Liquidity indicators evolution
LOTHMANN PARIS

Sector positioning

Liquidity ratio
234.75 2024
2022
2023
2024
Q1: 124.88
Med: 209.33
Q3: 380.42
Good -15 pts over 3 years

In 2024, the liquidity ratio of LOTHMANN PARIS (234.75) 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
-24.14x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.4x
Watch -36 pts over 3 years

In 2024, the interest coverage of LOTHMANN PARIS (-24.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 121 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 164 days of revenue, i.e. 1.1 M€ 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

1 071 518 €

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

67 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

57 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

121 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

164 j

WCR and payment terms evolution
LOTHMANN PARIS

Positioning of LOTHMANN PARIS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of LOTHMANN PARIS is estimated at 897 056 € (range 596 315€ - 1 445 088€). The price/revenue ratio is 0.38x (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.

Estimated enterprise value 2024
64 tx
596k€ 897k€ 1445k€
897 056 € Range: 596 315€ - 1 445 088€
NAF 5 all-time

Valuation method used

Revenue Multiple
2 351 934 € × 0.38x = 897 057 €
Range: 596 315€ - 1 445 088€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 (Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare LOTHMANN PARIS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about LOTHMANN PARIS

What is the revenue of LOTHMANN PARIS ?

The revenue of LOTHMANN PARIS in 2024 is 2.4 M€.

Is LOTHMANN PARIS profitable?

LOTHMANN PARIS recorded a net loss in 2024.

Where is the headquarters of LOTHMANN PARIS ?

The headquarters of LOTHMANN PARIS is located in ETAPLES (62630), in the department Pas-de-Calais.

Where to find the tax return of LOTHMANN PARIS ?

The tax return of LOTHMANN PARIS 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 LOTHMANN PARIS operate?

LOTHMANN PARIS operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.