INSTITUT DU LUAT : revenue, balance sheet and financial ratios
INSTITUT DU LUAT is a French company
founded 38 years ago,
specialized in the sector Enseignement secondaire général.
Based in PISCOP (95350),
this company of category PME
shows in 2019 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - INSTITUT DU LUAT (SIREN 343516175)
Indicator
2025
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
1 048 278 €
924 086 €
845 156 €
857 903 €
Net income
126 214 €
141 084 €
181 802 €
95 767 €
112 302 €
83 377 €
74 253 €
43 729 €
75 731 €
EBITDA
N/C
N/C
N/C
N/C
N/C
170 661 €
132 182 €
77 371 €
113 222 €
Net margin
N/C
N/C
N/C
N/C
N/C
8.0%
8.0%
5.2%
8.8%
Revenue and income statement
In 2025, INSTITUT DU LUAT generates positive net income of 126 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 76 k€ -> 126 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
126 214 €
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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 24%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
24.481%
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
56.383%
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
2016
2017
2018
2019
2020
2021
2022
2023
2025
Debt ratio
73.829
67.761
60.984
67.994
78.178
50.517
38.241
33.207
24.481
Financial autonomy
28.338
31.812
34.388
35.252
40.236
36.209
42.185
47.388
56.383
Repayment capacity
0.759
1.253
0.986
1.024
None
None
None
None
None
Cash flow / Revenue
8.885%
5.746%
8.018%
10.163%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
24.482025
2022
2023
2025
Q1: 0.0
Med: 3.45
Q3: 86.35
Average
In 2025, the debt ratio of INSTITUT DU LUAT (24.48) 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
56.38%2025
2022
2023
2025
Q1: 8.87%
Med: 29.2%
Q3: 58.18%
Good+19 pts over 3 years
In 2025, the financial autonomy of INSTITUT DU LUAT (56.4%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 227.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
227.62
Liquidity indicators evolution INSTITUT DU LUAT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2025
Liquidity ratio
71.189
89.929
125.789
183.538
0.0
159.245
207.113
197.225
227.62
Interest coverage
0.284
0.206
0.084
0.293
None
None
None
None
None
Sector positioning
Liquidity ratio
227.622025
2022
2023
2025
Q1: 111.14
Med: 173.49
Q3: 436.2
Good
In 2025, the liquidity ratio of INSTITUT DU LUAT (227.62) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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 (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution INSTITUT DU LUAT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2025
Operating WCR
32 943 €
2 797 €
-1 534 €
-54 427 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
4
12
8
0
0
0
0
0
Customer payment term (days)
20
20
11
19
0
0
0
0
0
Supplier payment term (days)
45
36
51
30
0
0
0
0
0
Positioning of INSTITUT DU LUAT in its sector
Comparison with sector Enseignement secondaire général
Valuation estimate
Based on 412 transactions of similar company sales
(all years),
the value of INSTITUT DU LUAT is estimated at
483 915 €
(range 187 612€ - 1 797 570€).
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 value2025
412 transactions
187k€483k€1797k€
483 915 €Range: 187 612€ - 1 797 570€
Section all-time
Aggregated at NAF section level
Valuation method used
Net Income Multiple
126 214 €
×
3.8x
=483 915 €
Range: 187 612€ - 1 797 570€
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 412 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 (Enseignement secondaire général)
Compare INSTITUT DU LUAT with other companies in the same sector:
The revenue of INSTITUT DU LUAT in 2019 is 1.0 M€.
Is INSTITUT DU LUAT profitable?
Yes, INSTITUT DU LUAT generated a net profit of 126 k€ in 2025.
Where is the headquarters of INSTITUT DU LUAT ?
The headquarters of INSTITUT DU LUAT is located in PISCOP (95350), in the department Val-d'Oise.
Where to find the tax return of INSTITUT DU LUAT ?
The tax return of INSTITUT DU LUAT 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 INSTITUT DU LUAT operate?
INSTITUT DU LUAT operates in the sector Enseignement secondaire général (NAF code 85.31Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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