SOCIETE LALLEMAND PNEUS : revenue, balance sheet and financial ratios

SOCIETE LALLEMAND PNEUS is a French company founded 37 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in HEROUVILLE-SAINT-CLAIR (14200), this company of category PME shows in 2024 a revenue of 24.4 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 - SOCIETE LALLEMAND PNEUS (SIREN 349950329)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 24 428 542 € 25 576 952 € 19 121 003 € 19 840 241 € 21 286 052 € 16 027 032 € 14 925 421 €
Net income 646 603 € 733 925 € -360 795 € 126 206 € -1 430 118 € 62 014 € 234 909 €
EBITDA 1 388 280 € 1 107 042 € 256 540 € 775 281 € -47 120 € 550 165 € 704 381 €
Net margin 2.6% 2.9% -1.9% 0.6% -6.7% 0.4% 1.6%

Revenue and income statement

In 2024, SOCIETE LALLEMAND PNEUS achieves revenue of 24.4 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.6%. Slight decline of -4% vs 2023. After deducting consumption (15.4 M€), gross margin stands at 9.1 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 5.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 647 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

24 428 542 €

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

9 064 792 €

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

1 388 280 €

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

1 257 308 €

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

646 603 €

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

5.7%

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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 147%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.9% 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

146.505%

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

11.648%

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

2.863%

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

2.275

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

17.9%

Solvency indicators evolution
SOCIETE LALLEMAND PNEUS

Sector positioning

Debt ratio
146.5 2024
2022
2023
2024
Q1: 0.26
Med: 13.62
Q3: 52.91
Watch +50 pts over 3 years

In 2024, the debt ratio of SOCIETE LALLEMAND PNEUS (146.50) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
11.65% 2024
2022
2023
2024
Q1: 21.3%
Med: 41.67%
Q3: 60.11%
Average

In 2024, the financial autonomy of SOCIETE LALLEMAND PNEUS (11.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.27 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 1.87 years
Average -23 pts over 3 years

In 2024, the repayment capacity of SOCIETE LALLEMAND PNEUS (2.27) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 116.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 6.3x. Operating income very largely covers interest expenses: high safety margin.

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

116.962

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

6.326

Liquidity indicators evolution
SOCIETE LALLEMAND PNEUS

Sector positioning

Liquidity ratio
116.96 2024
2022
2023
2024
Q1: 145.43
Med: 206.86
Q3: 309.41
Watch

In 2024, the liquidity ratio of SOCIETE LALLEMAND PNEUS (116.96) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
6.33x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.22x
Q3: 10.11x
Good -11 pts over 3 years

In 2024, the interest coverage of SOCIETE LALLEMAND PNEUS (6.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 51 days of revenue, i.e. 3.4 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

3 430 989 €

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

41 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

70 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

25 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

51 j

WCR and payment terms evolution
SOCIETE LALLEMAND PNEUS

Positioning of SOCIETE LALLEMAND PNEUS in its sector

Comparison with sector Commerce de gros d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 2 172 284€ to 7 846 504€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2172k€ 5124k€ 7846k€
5 124 235 € Range: 2 172 284€ - 7 846 504€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 d'équipements automobiles)

Compare SOCIETE LALLEMAND PNEUS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros d'équipements automobiles

Frequently asked questions about SOCIETE LALLEMAND PNEUS

What is the revenue of SOCIETE LALLEMAND PNEUS ?

The revenue of SOCIETE LALLEMAND PNEUS in 2024 is 24.4 M€.

Is SOCIETE LALLEMAND PNEUS profitable?

Yes, SOCIETE LALLEMAND PNEUS generated a net profit of 647 k€ in 2024.

Where is the headquarters of SOCIETE LALLEMAND PNEUS ?

The headquarters of SOCIETE LALLEMAND PNEUS is located in HEROUVILLE-SAINT-CLAIR (14200), in the department Calvados.

Where to find the tax return of SOCIETE LALLEMAND PNEUS ?

The tax return of SOCIETE LALLEMAND PNEUS 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 SOCIETE LALLEMAND PNEUS operate?

SOCIETE LALLEMAND PNEUS operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.