SIREN : 379624661
LE ROYAUME DES LUTINS is a French company founded 35 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in THEZA (66200), this company of category PME shows in 2017 a revenue of 175 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 174 867 € | 143 728 € |
| Net income | 34 773 € | 10 686 € |
| EBITDA | 77 287 € | 54 572 € |
| Net margin | 19.9% | 7.4% |
In 2017, LE ROYAUME DES LUTINS achieves revenue of 175 k€. Vs 2016, growth of +22% (144 k€ -> 175 k€). After deducting consumption (13 k€), gross margin stands at 162 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 77 k€, representing 44.2% of revenue. Positive scissor effect: EBITDA margin improves by +6.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 19.9% of revenue. This profit can be retained or distributed to shareholders.
174 867 €
162 291 €
77 287 €
52 366 €
34 773 €
44.2%
The debt ratio (= Financial debt / Equity x 100) stands at -200%. 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 -99%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 34.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-199.646%
-98.543%
34.291%
10.666
37.3%
In 2017, the debt ratio of LE ROYAUME DES LUTINS (-199.65) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2017, the financial autonomy of LE ROYAUME DES LUTINS (-98.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2017, the repayment capacity of LE ROYAUME DES LUTINS (10.67) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 1375.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 22.8x. Operating income very largely covers interest expenses: high safety margin.
1375.648
22.847
In 2017, the liquidity ratio of LE ROYAUME DES LUTINS (1375.65) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2017, the interest coverage of LE ROYAUME DES LUTINS (22.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. The company must finance 8 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 153 days of revenue, i.e. 74 k€ to permanently finance.
74 366 €
15 j
7 j
4 j
153 j
Based on 114 transactions of similar company sales (all years), the value of LE ROYAUME DES LUTINS is estimated at 288 679 € (range 162 863€ - 483 282€). With an EBITDA of 77 287€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (in line with sector norms). 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.
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This estimate is based on the analysis of 114 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LE ROYAUME DES LUTINS with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of LE ROYAUME DES LUTINS in 2017 is 175 k€.
Yes, LE ROYAUME DES LUTINS generated a net profit of 35 k€ in 2017.
The headquarters of LE ROYAUME DES LUTINS is located in THEZA (66200), in the department Pyrenees-Orientales.
The tax return of LE ROYAUME DES LUTINS 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).
LE ROYAUME DES LUTINS operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.