Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2017-05-05 (9 years)Status: ActiveBusiness sector: Restauration de type rapideLocation: CHASSENEUIL-DU-POITOU (86360), Vienne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
FRERES LUMIERE : revenue, balance sheet and financial ratios
FRERES LUMIERE is a French company
founded 9 years ago,
specialized in the sector Restauration de type rapide.
Based in CHASSENEUIL-DU-POITOU (86360),
this company of category PME
shows in 2022 a net income positive of 78 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - FRERES LUMIERE (SIREN 829574904)
Indicator
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
Net income
77 731 €
171 284 €
-37 455 €
5 841 €
7 692 €
21 082 €
EBITDA
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
Revenue and income statement
In 2022, FRERES LUMIERE generates positive net income of 78 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2022: 21 k€ -> 78 k€.
Net income (2022)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
77 731 €
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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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Item
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 18%. 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 31%. The balance between equity and debt is satisfactory.
Debt ratio (2022)
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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
17.96%
Financial autonomy (2022)
?
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
31.208%
Solvency indicators evolution FRERES LUMIERE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
Debt ratio
226.279
127.18
156.365
6874.822
18.533
17.96
Financial autonomy
4.711
6.519
6.325
0.7
23.372
31.208
Repayment capacity
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
17.962022
2020
2021
2022
Q1: 0.0
Med: 31.96
Q3: 171.75
Good-36 pts over 3 years
In 2022, the debt ratio of FRERES LUMIERE (17.96) 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
31.21%2022
2020
2021
2022
Q1: 2.95%
Med: 24.54%
Q3: 51.6%
Good+31 pts over 3 years
In 2022, the financial autonomy of FRERES LUMIERE (31.2%) 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 157.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2022)
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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
157.2
Liquidity indicators evolution FRERES LUMIERE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
Liquidity ratio
117.382
116.236
118.155
193.502
137.448
157.2
Interest coverage
None
None
None
None
None
None
Sector positioning
Liquidity ratio
157.22022
2020
2021
2022
Q1: 54.21
Med: 117.31
Q3: 215.21
Good
In 2022, the liquidity ratio of FRERES LUMIERE (157.20) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Positioning of FRERES LUMIERE in its sector
Comparison with sector Restauration de type rapide
Valuation estimate
Based on 833 transactions of similar company sales
in 2022,
the value of FRERES LUMIERE is estimated at
342 973 €
(range 178 339€ - 667 630€).
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 value2022
833 transactions
178k€342k€667k€
342 973 €Range: 178 339€ - 667 630€
NAF 5 année 2022
Valuation method used
Net Income Multiple
77 731 €
×
4.4x
=342 974 €
Range: 178 340€ - 667 630€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 833 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 (Restauration de type rapide)
Compare FRERES LUMIERE with other companies in the same sector:
The revenue of FRERES LUMIERE is not publicly disclosed (confidential accounts filed with INPI).
Is FRERES LUMIERE profitable?
Yes, FRERES LUMIERE generated a net profit of 78 k€ in 2022.
Where is the headquarters of FRERES LUMIERE ?
The headquarters of FRERES LUMIERE is located in CHASSENEUIL-DU-POITOU (86360), in the department Vienne.
Where to find the tax return of FRERES LUMIERE ?
The tax return of FRERES LUMIERE 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 FRERES LUMIERE operate?
FRERES LUMIERE operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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