EURL LUMALE CONCEPT : revenue, balance sheet and financial ratios

EURL LUMALE CONCEPT is a French company founded 18 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in MONT-DE-MARSAN (40000), this company of category PME shows in 2020 a revenue of 144 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

Financial history - EURL LUMALE CONCEPT (SIREN 503786014)
Indicator 2020 2019 2018 2017 2016
Revenue 143 946 € 325 185 € 324 545 € 344 789 € 256 843 €
Net income -7 838 € 40 126 € 7 123 € 10 552 € 6 239 €
EBITDA -38 957 € 47 716 € 14 963 € 14 262 € 3 448 €
Net margin -5.4% 12.3% 2.2% 3.1% 2.4%

Revenue and income statement

In 2020, EURL LUMALE CONCEPT achieves revenue of 144 k€. Revenue is declining over the period 2016-2020 (CAGR: -13.5%). Significant drop of -56% vs 2019. After deducting consumption (58 k€), gross margin stands at 86 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -39 k€, representing -27.1% of revenue. Warning negative scissor effect: despite revenue change (-56%), EBITDA varies by -182%, reducing margin by 41.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -8 k€ (-5.4% 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

143 946 €

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

86 073 €

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

-38 957 €

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

-33 473 €

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

-7 838 €

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

-26.5%

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. 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

100.003%

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

38.358%

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

-9.007%

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

-6.044

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

1.5%

Solvency indicators evolution
EURL LUMALE CONCEPT

Sector positioning

Debt ratio
100.0 2020
2018
2019
2020
Q1: 3.81
Med: 27.38
Q3: 84.38
Average +13 pts over 3 years

In 2020, the debt ratio of EURL LUMALE CONCEPT (100.00) 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
38.36% 2020
2018
2019
2020
Q1: 17.28%
Med: 36.41%
Q3: 54.92%
Good +10 pts over 3 years

In 2020, the financial autonomy of EURL LUMALE CONCEPT (38.4%) 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.

Repayment capacity
-6.04 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.27 years
Q3: 2.34 years
Excellent -50 pts over 3 years

In 2020, the repayment capacity of EURL LUMALE CONCEPT (-6.04) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 196.38. 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

196.377

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

-1.024

Liquidity indicators evolution
EURL LUMALE CONCEPT

Sector positioning

Liquidity ratio
196.38 2020
2018
2019
2020
Q1: 161.55
Med: 223.05
Q3: 313.9
Average +16 pts over 3 years

In 2020, the liquidity ratio of EURL LUMALE CONCEPT (196.38) 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
-1.02x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.18x
Q3: 2.18x
Average -50 pts over 3 years

In 2020, the interest coverage of EURL LUMALE CONCEPT (-1.0x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 91 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 188 days of revenue, i.e. 75 k€ to permanently finance. Over 2016-2020, WCR increased by +1306%, requiring additional financing.

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

74 984 €

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

57 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

85 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

91 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

188 j

WCR and payment terms evolution
EURL LUMALE CONCEPT

Positioning of EURL LUMALE CONCEPT 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 20 104€ to 34 800€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
20k€ 27k€ 34k€
27 532 € Range: 20 104€ - 34 800€
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 EURL LUMALE CONCEPT with other companies in the same sector:

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

Frequently asked questions about EURL LUMALE CONCEPT

What is the revenue of EURL LUMALE CONCEPT ?

The revenue of EURL LUMALE CONCEPT in 2020 is 144 k€.

Is EURL LUMALE CONCEPT profitable?

EURL LUMALE CONCEPT recorded a net loss in 2020.

Where is the headquarters of EURL LUMALE CONCEPT ?

The headquarters of EURL LUMALE CONCEPT is located in MONT-DE-MARSAN (40000), in the department Landes.

Where to find the tax return of EURL LUMALE CONCEPT ?

The tax return of EURL LUMALE CONCEPT 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 EURL LUMALE CONCEPT operate?

EURL LUMALE CONCEPT 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.