SOCIETE LORIENTAISE DE MANUTENTION : revenue, balance sheet and financial ratios

SOCIETE LORIENTAISE DE MANUTENTION is a French company founded 19 years ago, specialized in the sector Manutention portuaire. Based in LORIENT (56100), this company of category ETI shows in 2024 a revenue of 2.6 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 LORIENTAISE DE MANUTENTION (SIREN 492266150)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 2 579 313 € 1 773 140 € 1 969 644 € 2 006 969 € 1 793 684 € 1 530 310 € 1 359 751 € 1 302 605 €
Net income 47 240 € -291 126 € 57 493 € -7 984 € 128 579 € 32 981 € -98 209 € -162 362 €
EBITDA 151 138 € -275 665 € 57 424 € -95 428 € 74 461 € -11 258 € -153 235 € -205 095 €
Net margin 1.8% -16.4% 2.9% -0.4% 7.2% 2.2% -7.2% -12.5%

Revenue and income statement

In 2024, SOCIETE LORIENTAISE DE MANUTENTION achieves revenue of 2.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.9%. Vs 2023, growth of +45% (1.8 M€ -> 2.6 M€). After deducting consumption (0 €), gross margin stands at 2.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 151 k€, representing 5.9% of revenue. Positive scissor effect: EBITDA margin improves by +21.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 1.8% 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

2 579 313 €

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

2 579 313 €

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

151 138 €

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

121 333 €

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

47 240 €

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

5.9%

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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 -102%. 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 -104%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

-101.546%

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

-104.229%

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

5.409%

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

4.078

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

18.7%

Solvency indicators evolution
SOCIETE LORIENTAISE DE MANUTENTION

Sector positioning

Debt ratio
-101.55 2024
2022
2023
2024
Q1: 0.0
Med: 0.12
Q3: 32.9
Excellent

In 2024, the debt ratio of SOCIETE LORIENTAISE DE MA... (-101.55) 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.

Financial autonomy
-104.23% 2024
2022
2023
2024
Q1: 2.46%
Med: 31.11%
Q3: 53.2%
Watch

In 2024, the financial autonomy of SOCIETE LORIENTAISE DE MA... (-104.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
4.08 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Average

In 2024, the repayment capacity of SOCIETE LORIENTAISE DE MA... (4.08) 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 122.96. 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 10.8x. 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

122.963

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

10.821

Liquidity indicators evolution
SOCIETE LORIENTAISE DE MANUTENTION

Sector positioning

Liquidity ratio
122.96 2024
2022
2023
2024
Q1: 100.02
Med: 150.5
Q3: 213.08
Average +8 pts over 3 years

In 2024, the liquidity ratio of SOCIETE LORIENTAISE DE MA... (122.96) 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
10.82x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.28x
Q3: 7.42x
Excellent

In 2024, the interest coverage of SOCIETE LORIENTAISE DE MA... (10.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 5 days. WCR is negative (-37 days): operations structurally generate cash. Notable WCR improvement over the period (-311%), freeing up cash.

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

-267 501 €

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

7 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

12 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

0 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

-37 j

WCR and payment terms evolution
SOCIETE LORIENTAISE DE MANUTENTION

Positioning of SOCIETE LORIENTAISE DE MANUTENTION in its sector

Comparison with sector Manutention portuaire

Valuation estimate

Based on 205 transactions of similar company sales (all years), the value of SOCIETE LORIENTAISE DE MANUTENTION is estimated at 193 173 € (range 101 758€ - 546 829€). With an EBITDA of 151 138€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.15x (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 2024
205 transactions
101k€ 193k€ 546k€
193 173 € Range: 101 758€ - 546 829€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
151 138 € × 0.9x
Estimation 140 016 €
49 455€ - 322 518€
Revenue Multiple 30%
2 579 313 € × 0.15x
Estimation 386 201 €
247 813€ - 1 203 692€
Net Income Multiple 20%
47 240 € × 0.8x
Estimation 36 525 €
13 439€ - 122 313€
How is this estimate calculated?

This estimate is based on the analysis of 205 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 (Manutention portuaire)

Compare SOCIETE LORIENTAISE DE MANUTENTION with other companies in the same sector:

Voir toutes les statistiques du secteur Manutention portuaire

Frequently asked questions about SOCIETE LORIENTAISE DE MANUTENTION

What is the revenue of SOCIETE LORIENTAISE DE MANUTENTION ?

The revenue of SOCIETE LORIENTAISE DE MANUTENTION in 2024 is 2.6 M€.

Is SOCIETE LORIENTAISE DE MANUTENTION profitable?

Yes, SOCIETE LORIENTAISE DE MANUTENTION generated a net profit of 47 k€ in 2024.

Where is the headquarters of SOCIETE LORIENTAISE DE MANUTENTION ?

The headquarters of SOCIETE LORIENTAISE DE MANUTENTION is located in LORIENT (56100), in the department Morbihan.

Where to find the tax return of SOCIETE LORIENTAISE DE MANUTENTION ?

The tax return of SOCIETE LORIENTAISE DE MANUTENTION 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 LORIENTAISE DE MANUTENTION operate?

SOCIETE LORIENTAISE DE MANUTENTION operates in the sector Manutention portuaire (NAF code 52.24A). See the 'Sector positioning' section above to compare the company with its competitors.