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CHRISTIAN CHARLEMAGNE LUTHIER : revenue, balance sheet and financial ratios

CHRISTIAN CHARLEMAGNE LUTHIER is a French company founded 19 years ago, specialized in the sector Fabrication d'instruments de musique. Based in LYON (69001), this company of category PME shows in 2017 a revenue of 311 k€. 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 - CHRISTIAN CHARLEMAGNE LUTHIER (SIREN 494066053)
Indicator 2017
Revenue 310 743 €
Net income 36 878 €
EBITDA 48 795 €
Net margin 11.9%

Revenue and income statement

In 2017, CHRISTIAN CHARLEMAGNE LUTHIER achieves revenue of 311 k€. After deducting consumption (138 k€), gross margin stands at 173 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 49 k€, representing 15.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 11.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

310 743 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

172 820 €

EBITDA (2017) ?
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

48 795 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

48 944 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 878 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.7%

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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 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

66.636%

Financial autonomy (2017) ?
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

31.857%

Cash flow / Revenue (2017) ?
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

17.262%

Repayment capacity (2017) ?
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

0.545

Asset age ratio (2017) ?
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

29.6%

Solvency indicators evolution
CHRISTIAN CHARLEMAGNE LUTHIER

Sector positioning

Debt ratio
66.64 2017
2017
Q1: 2.03
Med: 21.87
Q3: 124.2
Average

In 2017, the debt ratio of CHRISTIAN CHARLEMAGNE LUT... (66.64) 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
31.86% 2017
2017
Q1: 21.47%
Med: 42.34%
Q3: 67.42%
Average

In 2017, the financial autonomy of CHRISTIAN CHARLEMAGNE LUT... (31.9%) 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
0.55 years 2017
2017
Q1: 0.0 years
Med: 0.6 years
Q3: 3.52 years
Good

In 2017, the repayment capacity of CHRISTIAN CHARLEMAGNE LUT... (0.55) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 207.02. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2017) ?
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

207.018

Interest coverage (2017) ?
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

1.795

Liquidity indicators evolution
CHRISTIAN CHARLEMAGNE LUTHIER

Sector positioning

Liquidity ratio
207.02 2017
2017
Q1: 182.92
Med: 315.73
Q3: 485.76
Average

In 2017, the liquidity ratio of CHRISTIAN CHARLEMAGNE LUT... (207.02) 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
1.79x 2017
2017
Q1: 0.0x
Med: 0.0x
Q3: 7.27x
Good

In 2017, the interest coverage of CHRISTIAN CHARLEMAGNE LUT... (1.8x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 164 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 93 days of revenue, i.e. 80 k€ to permanently finance.

Operating WCR (2017) ?
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

80 492 €

Customer credit (2017) ?
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

11 j

Supplier credit (2017) ?
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

46 j

Inventory turnover (2017) ?
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

164 j

WCR in days of revenue (2017) ?
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

93 j

WCR and payment terms evolution
CHRISTIAN CHARLEMAGNE LUTHIER

Positioning of CHRISTIAN CHARLEMAGNE LUTHIER in its sector

Comparison with sector Fabrication d'instruments de musique

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of CHRISTIAN CHARLEMAGNE LUTHIER is estimated at 104 455 € (range 33 418€ - 196 280€). With an EBITDA of 48 795€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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 2017
101 transactions
33k€ 104k€ 196k€
104 455 € Range: 33 418€ - 196 280€
Section all-time Aggregated at NAF section level

Valuation detail by method

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EBITDA Multiple 50%
48 795 € × 2.5x
Estimation 123 908 €
34 354€ - 229 146€
Revenue Multiple 30%
310 743 € × 0.24x
Estimation 73 173 €
35 074€ - 132 397€
Net Income Multiple 20%
36 878 € × 2.8x
Estimation 102 749 €
28 597€ - 209 944€
How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Fabrication d'instruments de musique)

Compare CHRISTIAN CHARLEMAGNE LUTHIER with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'instruments de musique

Frequently asked questions about CHRISTIAN CHARLEMAGNE LUTHIER

What is the revenue of CHRISTIAN CHARLEMAGNE LUTHIER ?

The revenue of CHRISTIAN CHARLEMAGNE LUTHIER in 2017 is 311 k€.

Is CHRISTIAN CHARLEMAGNE LUTHIER profitable?

Yes, CHRISTIAN CHARLEMAGNE LUTHIER generated a net profit of 37 k€ in 2017.

Where is the headquarters of CHRISTIAN CHARLEMAGNE LUTHIER ?

The headquarters of CHRISTIAN CHARLEMAGNE LUTHIER is located in LYON (69001), in the department Rhone.

Where to find the tax return of CHRISTIAN CHARLEMAGNE LUTHIER ?

The tax return of CHRISTIAN CHARLEMAGNE LUTHIER 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 CHRISTIAN CHARLEMAGNE LUTHIER operate?

CHRISTIAN CHARLEMAGNE LUTHIER operates in the sector Fabrication d'instruments de musique (NAF code 32.20Z). See the 'Sector positioning' section above to compare the company with its competitors.