SAS LAMBERT DANIEL : revenue, balance sheet and financial ratios

SAS LAMBERT DANIEL is a French company founded 35 years ago, specialized in the sector Travaux de terrassement spécialisés ou de grande masse. Based in BRAQUIS (55400), this company of category PME shows in 2022 a revenue of 8.3 M€. 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

Financial history - SAS LAMBERT DANIEL (SIREN 380676452)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 8 342 865 € N/C 6 474 069 € 6 052 950 € 8 674 241 € N/C N/C
Net income 172 093 € 192 227 € 255 697 € 127 226 € 188 452 € -89 124 € 221 775 € 471 734 €
EBITDA N/C -210 691 € N/C 451 121 € 326 438 € 55 778 € N/C N/C
Net margin N/C 2.3% N/C 2.0% 3.1% -1.0% N/C N/C

Revenue and income statement

In 2023, SAS LAMBERT DANIEL generates positive net income of 172 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 472 k€ -> 172 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

172 093 €

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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 29%. 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 39%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.123%

Financial autonomy (2023) ?
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

38.847%

Asset age ratio (2023) ?
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

30.1%

Solvency indicators evolution
SAS LAMBERT DANIEL

Sector positioning

Debt ratio
29.12 2023
2021
2022
2023
Q1: 6.83
Med: 34.09
Q3: 99.25
Good -6 pts over 3 years

In 2023, the debt ratio of SAS LAMBERT DANIEL (29.12) 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
38.85% 2023
2021
2022
2023
Q1: 17.93%
Med: 36.97%
Q3: 55.38%
Good

In 2023, the financial autonomy of SAS LAMBERT DANIEL (38.9%) 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
-2.47 years 2022
2022
Q1: 0.0 years
Med: 0.73 years
Q3: 2.85 years
Excellent

In 2022, the repayment capacity of SAS LAMBERT DANIEL (-2.47) 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 147.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

147.291

Liquidity indicators evolution
SAS LAMBERT DANIEL

Sector positioning

Liquidity ratio
147.29 2023
2021
2022
2023
Q1: 132.22
Med: 190.96
Q3: 288.69
Average -13 pts over 3 years

In 2023, the liquidity ratio of SAS LAMBERT DANIEL (147.29) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-7.83x 2022
2022
Q1: 0.0x
Med: 0.55x
Q3: 2.62x
Watch

In 2022, the interest coverage of SAS LAMBERT DANIEL (-7.8x) 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.

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
SAS LAMBERT DANIEL

Positioning of SAS LAMBERT DANIEL in its sector

Comparison with sector Travaux de terrassement spécialisés ou de grande masse

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of SAS LAMBERT DANIEL is estimated at 604 981 € (range 168 767€ - 1 693 534€). 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 2023
120 transactions
168k€ 604k€ 1693k€
604 981 € Range: 168 767€ - 1 693 534€
NAF 5 all-time

Valuation method used

Net Income Multiple
172 093 € × 3.5x = 604 981 €
Range: 168 768€ - 1 693 535€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement spécialisés ou de grande masse)

Compare SAS LAMBERT DANIEL with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement spécialisés ou de grande masse

Frequently asked questions about SAS LAMBERT DANIEL

What is the revenue of SAS LAMBERT DANIEL ?

The revenue of SAS LAMBERT DANIEL in 2022 is 8.3 M€.

Is SAS LAMBERT DANIEL profitable?

Yes, SAS LAMBERT DANIEL generated a net profit of 172 k€ in 2023.

Where is the headquarters of SAS LAMBERT DANIEL ?

The headquarters of SAS LAMBERT DANIEL is located in BRAQUIS (55400), in the department Meuse.

Where to find the tax return of SAS LAMBERT DANIEL ?

The tax return of SAS LAMBERT DANIEL 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 SAS LAMBERT DANIEL operate?

SAS LAMBERT DANIEL operates in the sector Travaux de terrassement spécialisés ou de grande masse (NAF code 43.12B). See the 'Sector positioning' section above to compare the company with its competitors.