CHOSSET ET LUCHESSA : revenue, balance sheet and financial ratios

CHOSSET ET LUCHESSA is a French company founded 37 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in RILLIEUX-LA-PAPE (69140), this company of category PME shows in 2020 a revenue of 9.5 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 - CHOSSET ET LUCHESSA (SIREN 350657300)
Indicator 2020 2019 2018 2017 2016
Revenue 9 525 861 € 11 466 399 € 9 513 802 € 9 825 063 € 10 202 327 €
Net income -665 060 € 287 849 € -199 930 € 22 127 € 266 011 €
EBITDA -666 575 € 621 414 € 197 073 € 25 549 € 287 084 €
Net margin -7.0% 2.5% -2.1% 0.2% 2.6%

Revenue and income statement

In 2020, CHOSSET ET LUCHESSA achieves revenue of 9.5 M€. Activity remains stable over the period (CAGR: -1.7%). Significant drop of -17% vs 2019. After deducting consumption (4.0 M€), gross margin stands at 5.5 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -667 k€, representing -7.0% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -207%, reducing margin by 12.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -665 k€ (-7.0% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 525 861 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 549 354 €

EBITDA (2020) ?
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

-666 575 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-480 659 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-665 060 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.0%

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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 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

98.321%

Financial autonomy (2020) ?
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

23.022%

Cash flow / Revenue (2020) ?
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

-8.108%

Repayment capacity (2020) ?
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

-1.594

Asset age ratio (2020) ?
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

16.3%

Solvency indicators evolution
CHOSSET ET LUCHESSA

Sector positioning

Debt ratio
98.32 2020
2018
2019
2020
Q1: 3.81
Med: 27.38
Q3: 84.38
Average +42 pts over 3 years

In 2020, the debt ratio of CHOSSET ET LUCHESSA (98.32) 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
23.02% 2020
2018
2019
2020
Q1: 17.28%
Med: 36.41%
Q3: 54.92%
Average -16 pts over 3 years

In 2020, the financial autonomy of CHOSSET ET LUCHESSA (23.0%) 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
-1.59 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.27 years
Q3: 2.34 years
Excellent

In 2020, the repayment capacity of CHOSSET ET LUCHESSA (-1.59) 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 170.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

170.175

Interest coverage (2020) ?
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

-3.375

Liquidity indicators evolution
CHOSSET ET LUCHESSA

Sector positioning

Liquidity ratio
170.18 2020
2018
2019
2020
Q1: 161.55
Med: 223.05
Q3: 313.9
Average

In 2020, the liquidity ratio of CHOSSET ET LUCHESSA (170.18) 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
-3.38x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.18x
Q3: 2.18x
Average -29 pts over 3 years

In 2020, the interest coverage of CHOSSET ET LUCHESSA (-3.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 105 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 143 days of revenue, i.e. 3.8 M€ to permanently finance.

Operating WCR (2020) ?
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

3 790 150 €

Customer credit (2020) ?
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

62 j

Supplier credit (2020) ?
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

76 j

Inventory turnover (2020) ?
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

105 j

WCR in days of revenue (2020) ?
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

143 j

WCR and payment terms evolution
CHOSSET ET LUCHESSA

Positioning of CHOSSET ET LUCHESSA in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (36 transactions). This range of 1 330 442€ to 2 302 974€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
1330k€ 1821k€ 2302k€
1 821 980 € Range: 1 330 442€ - 2 302 974€
NAF 5 année 2020

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 36 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 menuiserie métallique et serrurerie)

Compare CHOSSET ET LUCHESSA with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about CHOSSET ET LUCHESSA

What is the revenue of CHOSSET ET LUCHESSA ?

The revenue of CHOSSET ET LUCHESSA in 2020 is 9.5 M€.

Is CHOSSET ET LUCHESSA profitable?

CHOSSET ET LUCHESSA recorded a net loss in 2020.

Where is the headquarters of CHOSSET ET LUCHESSA ?

The headquarters of CHOSSET ET LUCHESSA is located in RILLIEUX-LA-PAPE (69140), in the department Rhone.

Where to find the tax return of CHOSSET ET LUCHESSA ?

The tax return of CHOSSET ET LUCHESSA 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 CHOSSET ET LUCHESSA operate?

CHOSSET ET LUCHESSA operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.