Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1985-03-13 (41 years)Status: ActiveBusiness sector: Sciage et rabotage du bois, hors imprégnationLocation: CHAMPOLY (42430), Loire
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
ENTREPRISE LUGNE FRERES : revenue, balance sheet and financial ratios
ENTREPRISE LUGNE FRERES is a French company
founded 41 years ago,
specialized in the sector Sciage et rabotage du bois, hors imprégnation.
Based in CHAMPOLY (42430),
this company of category PME
shows in 2025 a net income positive of 142 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ENTREPRISE LUGNE FRERES (SIREN 332747435)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
141 977 €
236 761 €
358 472 €
102 565 €
5 525 €
21 062 €
19 699 €
-33 208 €
-40 934 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, ENTREPRISE LUGNE FRERES generates positive net income of 142 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
141 977 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
14.151%
Financial autonomy (2025)
?
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
60.049%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
38.953
29.825
19.385
17.828
12.138
4.393
2.361
22.444
14.151
Financial autonomy
48.744
52.428
52.501
50.015
50.211
58.141
64.477
60.181
60.049
Repayment capacity
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
14.152025
2023
2024
2025
Q1: 9.74
Med: 29.26
Q3: 71.27
Good+6 pts over 3 years
In 2025, the debt ratio of ENTREPRISE LUGNE FRERES (14.15) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
60.05%2025
2023
2024
2025
Q1: 38.63%
Med: 57.73%
Q3: 70.76%
Good-19 pts over 3 years
In 2025, the financial autonomy of ENTREPRISE LUGNE FRERES (60.0%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 221.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
180.953
182.554
182.382
179.183
180.805
205.201
254.185
322.854
221.78
Interest coverage
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
221.782025
2023
2024
2025
Q1: 223.06
Med: 315.69
Q3: 467.32
Watch-15 pts over 3 years
In 2025, the liquidity ratio of ENTREPRISE LUGNE FRERES (221.78) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Positioning of ENTREPRISE LUGNE FRERES in its sector
Comparison with sector Sciage et rabotage du bois, hors imprégnation
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions).
This range of 148 728€ to 542 910€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
148k€305k€542k€
305 596 €Range: 148 728€ - 542 910€
NAF 5 all-time
How is this estimate calculated?
This estimate is based on the analysis of 34 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 (Sciage et rabotage du bois, hors imprégnation)
Compare ENTREPRISE LUGNE FRERES with other companies in the same sector:
Frequently asked questions about ENTREPRISE LUGNE FRERES
What is the revenue of ENTREPRISE LUGNE FRERES ?
The revenue of ENTREPRISE LUGNE FRERES is not publicly disclosed (confidential accounts filed with INPI).
Is ENTREPRISE LUGNE FRERES profitable?
Yes, ENTREPRISE LUGNE FRERES generated a net profit of 142 k€ in 2025.
Where is the headquarters of ENTREPRISE LUGNE FRERES ?
The headquarters of ENTREPRISE LUGNE FRERES is located in CHAMPOLY (42430), in the department Loire.
Where to find the tax return of ENTREPRISE LUGNE FRERES ?
The tax return of ENTREPRISE LUGNE FRERES 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 ENTREPRISE LUGNE FRERES operate?
ENTREPRISE LUGNE FRERES operates in the sector Sciage et rabotage du bois, hors imprégnation (NAF code 16.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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