SOCIETE LAMY DISTRIBUTION AUTOMOBILES : revenue, balance sheet and financial ratios

SOCIETE LAMY DISTRIBUTION AUTOMOBILES is a French company founded 13 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in LA CHATAIGNERAIE (85120), this company of category PME shows in 2021 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE LAMY DISTRIBUTION AUTOMOBILES (SIREN 790896575)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 1 176 967 € 1 002 497 € 911 366 € 872 661 € 759 748 € N/C
Net income 22 535 € 21 050 € 26 483 € 35 289 € 39 977 € 41 859 €
EBITDA 44 447 € 43 213 € 69 466 € 70 258 € 45 007 € N/C
Net margin 1.9% 2.1% 2.9% 4.0% 5.3% N/C

Revenue and income statement

In 2021, SOCIETE LAMY DISTRIBUTION AUTOMOBILES achieves revenue of 1.2 M€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +11.6%. Vs 2020, growth of +17% (1.0 M€ -> 1.2 M€). After deducting consumption (522 k€), gross margin stands at 655 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 3.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 176 967 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

654 552 €

EBITDA (2021) ?
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

44 447 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

27 076 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 535 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.8%

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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 113%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

113.187%

Financial autonomy (2021) ?
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

38.477%

Cash flow / Revenue (2021) ?
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

3.194%

Repayment capacity (2021) ?
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

7.214

Asset age ratio (2021) ?
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

15.3%

Solvency indicators evolution
SOCIETE LAMY DISTRIBUTION AUTOMOBILES

Sector positioning

Debt ratio
113.19 2021
2019
2020
2021
Q1: 5.61
Med: 38.49
Q3: 119.45
Average +17 pts over 3 years

In 2021, the debt ratio of SOCIETE LAMY DISTRIBUTION... (113.19) 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
38.48% 2021
2019
2020
2021
Q1: 18.39%
Med: 39.81%
Q3: 59.58%
Average -17 pts over 3 years

In 2021, the financial autonomy of SOCIETE LAMY DISTRIBUTION... (38.5%) 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
7.21 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.65 years
Q3: 3.28 years
Average +12 pts over 3 years

In 2021, the repayment capacity of SOCIETE LAMY DISTRIBUTION... (7.21) 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 532.52. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2021) ?
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

532.522

Interest coverage (2021) ?
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

1.858

Liquidity indicators evolution
SOCIETE LAMY DISTRIBUTION AUTOMOBILES

Sector positioning

Liquidity ratio
532.52 2021
2019
2020
2021
Q1: 138.02
Med: 211.9
Q3: 312.79
Excellent

In 2021, the liquidity ratio of SOCIETE LAMY DISTRIBUTION... (532.52) 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.

Interest coverage
1.86x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.37x
Q3: 3.12x
Good +19 pts over 3 years

In 2021, the interest coverage of SOCIETE LAMY DISTRIBUTION... (1.9x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 132 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 103 days of revenue, i.e. 335 k€ to permanently finance.

Operating WCR (2021) ?
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

335 118 €

Customer credit (2021) ?
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

14 j

Supplier credit (2021) ?
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

21 j

Inventory turnover (2021) ?
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

132 j

WCR in days of revenue (2021) ?
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

103 j

WCR and payment terms evolution
SOCIETE LAMY DISTRIBUTION AUTOMOBILES

Positioning of SOCIETE LAMY DISTRIBUTION AUTOMOBILES in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 135 transactions of similar company sales in 2021, the value of SOCIETE LAMY DISTRIBUTION AUTOMOBILES is estimated at 249 317 € (range 112 030€ - 480 016€). With an EBITDA of 44 447€, the sector multiple of 3.8x is applied. The price/revenue ratio is 0.40x (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.

Estimated enterprise value 2021
135 transactions
112k€ 249k€ 480k€
249 317 € Range: 112 030€ - 480 016€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
44 447 € × 3.8x
Estimation 169 338 €
62 273€ - 306 538€
Revenue Multiple 30%
1 176 967 € × 0.40x
Estimation 475 965 €
236 547€ - 948 251€
Net Income Multiple 20%
22 535 € × 4.9x
Estimation 109 297 €
49 650€ - 211 357€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 135 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 (Entretien et réparation de véhicules automobiles légers)

Compare SOCIETE LAMY DISTRIBUTION AUTOMOBILES with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about SOCIETE LAMY DISTRIBUTION AUTOMOBILES

What is the revenue of SOCIETE LAMY DISTRIBUTION AUTOMOBILES ?

The revenue of SOCIETE LAMY DISTRIBUTION AUTOMOBILES in 2021 is 1.2 M€.

Is SOCIETE LAMY DISTRIBUTION AUTOMOBILES profitable?

Yes, SOCIETE LAMY DISTRIBUTION AUTOMOBILES generated a net profit of 23 k€ in 2021.

Where is the headquarters of SOCIETE LAMY DISTRIBUTION AUTOMOBILES ?

The headquarters of SOCIETE LAMY DISTRIBUTION AUTOMOBILES is located in LA CHATAIGNERAIE (85120), in the department Vendee.

Where to find the tax return of SOCIETE LAMY DISTRIBUTION AUTOMOBILES ?

The tax return of SOCIETE LAMY DISTRIBUTION AUTOMOBILES 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 LAMY DISTRIBUTION AUTOMOBILES operate?

SOCIETE LAMY DISTRIBUTION AUTOMOBILES operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.