SIREN : 419062070
SARL LHAMO is a French company founded 28 years ago, specialized in the sector Débits de boissons. Based in LA GARDE-ADHEMAR (26700), this company of category PME shows in 2024 a revenue of 151 k€. 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 | 150 590 € | 192 952 € | 185 602 € | 162 868 € | 148 670 € | 195 706 € | 125 331 € | 47 325 € | 36 365 € |
| Net income | 1 113 € | 8 367 € | -4 027 € | 4 338 € | 18 392 € | 25 227 € | 19 907 € | 328 € | -3 120 € |
| EBITDA | 8 281 € | 16 878 € | -5 809 € | 12 481 € | 36 104 € | 43 631 € | 34 444 € | 11 877 € | 7 673 € |
| Net margin | 0.7% | 4.3% | -2.2% | 2.7% | 12.4% | 12.9% | 15.9% | 0.7% | -8.6% |
In 2024, SARL LHAMO achieves revenue of 151 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +19.4%. Significant drop of -22% vs 2023. After deducting consumption (57 k€), gross margin stands at 94 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 5.5% of revenue. Warning negative scissor effect: despite revenue change (-22%), EBITDA varies by -51%, reducing margin by 3.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.
150 590 €
93 825 €
8 281 €
1 763 €
1 113 €
5.4%
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 91%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.094%
91.465%
1.339%
0.054
5.2%
In 2024, the debt ratio of SARL LHAMO (0.09) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of SARL LHAMO (91.5%) 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.
In 2024, the repayment capacity of SARL LHAMO (0.05) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 1132.80. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
1132.803
0.0
In 2024, the liquidity ratio of SARL LHAMO (1132.80) 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.
In 2024, the interest coverage of SARL LHAMO (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 7 k€ to permanently finance. Over 2016-2024, WCR increased by +907%, requiring additional financing.
7 292 €
0 j
23 j
25 j
17 j
Based on 156 transactions of similar company sales in 2024, the value of SARL LHAMO is estimated at 69 002 € (range 46 118€ - 104 224€). With an EBITDA of 8 281€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.84x (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.
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This estimate is based on the analysis of 156 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 SARL LHAMO with other companies in the same sector:
The revenue of SARL LHAMO in 2024 is 151 k€.
Yes, SARL LHAMO generated a net profit of 1 k€ in 2024.
The headquarters of SARL LHAMO is located in LA GARDE-ADHEMAR (26700), in the department Drome.
The tax return of SARL LHAMO 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).
SARL LHAMO operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.