GROUPE LUNG ASSURANCES : revenue, balance sheet and financial ratios

GROUPE LUNG ASSURANCES is a French company founded 32 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in STRASBOURG (67000), this company of category PME shows in 2020 a revenue of 635 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - GROUPE LUNG ASSURANCES (SIREN 393466446)
Indicator 2020 2019 2018 2017 2016 2015
Revenue 634 878 € 706 107 € 768 972 € 822 390 € 1 021 004 € 910 301 €
Net income 49 142 € 146 048 € 43 444 € -52 465 € 113 161 € 50 696 €
EBITDA 28 072 € 159 716 € 3 654 € -48 360 € 112 627 € 40 669 €
Net margin 7.7% 20.7% 5.6% -6.4% 11.1% 5.6%

Revenue and income statement

In 2020, GROUPE LUNG ASSURANCES achieves revenue of 635 k€. Revenue is declining over the period 2015-2020 (CAGR: -7.0%). Significant drop of -10% vs 2019. After deducting consumption (0 €), gross margin stands at 635 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 4.4% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -82%, reducing margin by 18.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 49 k€, i.e. 7.7% of revenue. This profit can be retained or distributed to shareholders.

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

634 878 €

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

634 878 €

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

28 072 €

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

63 529 €

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

49 142 €

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

4.4%

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

48.943%

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

27.404%

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

1.98%

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

0.056

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

16.5%

Solvency indicators evolution
GROUPE LUNG ASSURANCES

Sector positioning

Debt ratio
48.94 2020
2018
2019
2020
Q1: 0.05
Med: 14.85
Q3: 75.1
Average -11 pts over 3 years

In 2020, the debt ratio of GROUPE LUNG ASSURANCES (48.94) 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
27.4% 2020
2018
2019
2020
Q1: 17.11%
Med: 45.63%
Q3: 71.56%
Average +9 pts over 3 years

In 2020, the financial autonomy of GROUPE LUNG ASSURANCES (27.4%) 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
0.06 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.11 years
Q3: 2.33 years
Good +13 pts over 3 years

In 2020, the repayment capacity of GROUPE LUNG ASSURANCES (0.06) 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 64.12. 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

64.116

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

0.0

Liquidity indicators evolution
GROUPE LUNG ASSURANCES

Sector positioning

Liquidity ratio
64.12 2020
2018
2019
2020
Q1: 121.74
Med: 223.76
Q3: 459.53
Watch +10 pts over 3 years

In 2020, the liquidity ratio of GROUPE LUNG ASSURANCES (64.12) 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.

Interest coverage
0.0x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 2.02x
Average -50 pts over 3 years

In 2020, the interest coverage of GROUPE LUNG ASSURANCES (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 288 days. Excellent situation: suppliers finance 288 days of the operating cycle (retail model). Overall, WCR represents 19 days of revenue, i.e. 33 k€ to permanently finance. Over 2015-2020, WCR increased by +122%, 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

32 950 €

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

0 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

288 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

0 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

19 j

WCR and payment terms evolution
GROUPE LUNG ASSURANCES

Positioning of GROUPE LUNG ASSURANCES in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 141 038€ to 504 882€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
141k€ 232k€ 504k€
232 193 € Range: 141 038€ - 504 882€
NAF 5 année 2020

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des agents et courtiers d'assurances)

Compare GROUPE LUNG ASSURANCES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about GROUPE LUNG ASSURANCES

What is the revenue of GROUPE LUNG ASSURANCES ?

The revenue of GROUPE LUNG ASSURANCES in 2020 is 635 k€.

Is GROUPE LUNG ASSURANCES profitable?

Yes, GROUPE LUNG ASSURANCES generated a net profit of 49 k€ in 2020.

Where is the headquarters of GROUPE LUNG ASSURANCES ?

The headquarters of GROUPE LUNG ASSURANCES is located in STRASBOURG (67000), in the department Bas-Rhin.

Where to find the tax return of GROUPE LUNG ASSURANCES ?

The tax return of GROUPE LUNG ASSURANCES 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 GROUPE LUNG ASSURANCES operate?

GROUPE LUNG ASSURANCES operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.