SIREN : 792988115
LUNA is a French company founded 12 years ago, specialized in the sector Coiffure. Based in SAINT-TROPEZ (83990), this company of category PME shows in 2024 a revenue of 183 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
| Kennzahl | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Umsatz | 182 990 € | 204 082 € | 259 276 € | 207 690 € | 172 240 € | 220 787 € | 276 349 € | 262 168 € | 291 111 € |
| Nettoergebnis | -35 748 € | -126 € | 315 € | -361 € | 16 224 € | 1 271 € | 8 896 € | 13 291 € | 30 162 € |
| EBITDA | -18 822 € | -34 934 € | 19 963 € | 11 246 € | 24 728 € | 25 629 € | 33 283 € | 39 706 € | 52 212 € |
| Nettomarge | -19.5% | -0.1% | 0.1% | -0.2% | 9.4% | 0.6% | 3.2% | 5.1% | 10.4% |
In 2024, LUNA achieves revenue of 183 k€. Revenue is declining over the period 2016-2024 (CAGR: -5.6%). Significant drop of -10% vs 2023. After deducting consumption (26 k€), gross margin stands at 157 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -19 k€, representing -10.3% of revenue. Positive scissor effect: EBITDA margin improves by +6.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -36 k€ (-19.5% of revenue), which will impact equity.
182 990 €
157 416 €
-18 822 €
-35 960 €
-35 748 €
-10.3%
The debt ratio (= Financial debt / Equity x 100) stands at 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.
73.912%
26.055%
-9.711%
-3.038
22.5%
In 2024, the debt ratio of LUNA (73.91) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LUNA (26.1%) 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.
In 2024, the repayment capacity of LUNA (-3.04) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 48.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
48.13
-2.364
In 2024, the liquidity ratio of LUNA (48.13) 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.
In 2024, the interest coverage of LUNA (-2.4x) 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: 54 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-143 days): operations structurally generate cash. Notable WCR improvement over the period (-710%), freeing up cash.
-72 585 €
0 j
54 j
25 j
-143 j
Based on 98 transactions of similar company sales
in 2024,
the value of LUNA is estimated at
84 891 €
(range 49 534€ - 116 215€).
The price/revenue ratio is 0.46x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 98 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 LUNA with other companies in the same sector:
The revenue of LUNA in 2024 is 183 k€.
LUNA recorded a net loss in 2024.
The headquarters of LUNA is located in SAINT-TROPEZ (83990), in the department Var.
The tax return of LUNA 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).
LUNA operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.