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LORNAGE INVESTISSEMENTS : revenue, balance sheet and financial ratios

LORNAGE INVESTISSEMENTS is a French company founded 5 years ago, specialized in the sector Activités de pré-presse . Based in MONISTROL-SUR-LOIRE (43120), this company of category PME shows in 2022 a net income positive of 11 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

Financial history - LORNAGE INVESTISSEMENTS (SIREN 889183869)
Indicator 2022 2021
Revenue N/C N/C
Net income 10 891 € 41 €
EBITDA -3 211 € -2 550 €
Net margin N/C N/C

Revenue and income statement

In 2022, LORNAGE INVESTISSEMENTS generates positive net income of 11 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2022: 41 € -> 11 k€.

EBITDA (2022) ?
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

-3 211 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 211 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 891 €

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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 472%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

472.466%

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

70.884%

Repayment capacity (2022) ?
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

4.615

Solvency indicators evolution
LORNAGE INVESTISSEMENTS

Sector positioning

Debt ratio
472.47 2022
2021
2022
Q1: 1.68
Med: 25.98
Q3: 82.74
Watch

In 2022, the debt ratio of LORNAGE INVESTISSEMENTS (472.47) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
70.88% 2022
2021
2022
Q1: 14.09%
Med: 38.66%
Q3: 59.32%
Excellent

In 2022, the financial autonomy of LORNAGE INVESTISSEMENTS (70.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
4.62 years 2022
2021
2022
Q1: 0.0 years
Med: 0.48 years
Q3: 2.83 years
Watch -22 pts over 2 years

In 2022, the repayment capacity of LORNAGE INVESTISSEMENTS (4.62) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.87. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2022) ?
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

0.872

Interest coverage (2022) ?
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

-27.966

Liquidity indicators evolution
LORNAGE INVESTISSEMENTS

Sector positioning

Liquidity ratio
0.87 2022
2021
2022
Q1: 155.52
Med: 234.1
Q3: 389.89
Watch

In 2022, the liquidity ratio of LORNAGE INVESTISSEMENTS (0.87) 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
-27.97x 2022
2021
2022
Q1: 0.0x
Med: 0.17x
Q3: 2.82x
Watch

In 2022, the interest coverage of LORNAGE INVESTISSEMENTS (-28.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 195 days. Excellent situation: suppliers finance 195 days of the operating cycle (retail model).

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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

195 j

Inventory turnover (2022) ?
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
LORNAGE INVESTISSEMENTS

Positioning of LORNAGE INVESTISSEMENTS in its sector

Comparison with sector Activités de pré-presse

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 17 720€ to 37 323€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
17k€ 23k€ 37k€
23 318 € Range: 17 720€ - 37 323€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 29 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 de pré-presse )

Compare LORNAGE INVESTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de pré-presse

Frequently asked questions about LORNAGE INVESTISSEMENTS

What is the revenue of LORNAGE INVESTISSEMENTS ?

The revenue of LORNAGE INVESTISSEMENTS is not publicly disclosed (confidential accounts filed with INPI).

Is LORNAGE INVESTISSEMENTS profitable?

Yes, LORNAGE INVESTISSEMENTS generated a net profit of 11 k€ in 2022.

Where is the headquarters of LORNAGE INVESTISSEMENTS ?

The headquarters of LORNAGE INVESTISSEMENTS is located in MONISTROL-SUR-LOIRE (43120), in the department Haute-Loire.

Where to find the tax return of LORNAGE INVESTISSEMENTS ?

The tax return of LORNAGE INVESTISSEMENTS 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 LORNAGE INVESTISSEMENTS operate?

LORNAGE INVESTISSEMENTS operates in the sector Activités de pré-presse (NAF code 18.13Z). See the 'Sector positioning' section above to compare the company with its competitors.