SIREN : 488294802
LOSANGE is a French company founded 20 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in PARIS (75002), this company of category ETI shows in 2024 a revenue of 78.1 M€. 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 | 2024 | 2023 | 2022 | 2015 |
|---|---|---|---|---|
| Revenue | 78 097 978 € | 71 365 692 € | 5 595 970 € | 27 072 154 € |
| Net income | 4 918 189 € | 6 708 734 € | -271 676 € | 6 415 834 € |
| EBITDA | 11 680 821 € | 12 491 478 € | -104 990 € | 10 278 862 € |
| Net margin | 6.3% | 9.4% | -4.9% | 23.7% |
In 2024, LOSANGE achieves revenue of 78.1 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.5%. Vs 2023: +9%. After deducting consumption (17.7 M€), gross margin stands at 60.4 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11.7 M€, representing 15.0% of revenue. Warning negative scissor effect: despite revenue change (+9%), EBITDA varies by -6%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.9 M€, i.e. 6.3% of revenue. This profit can be retained or distributed to shareholders.
78 097 978 €
60 399 898 €
11 680 821 €
7 822 477 €
4 918 189 €
14.9%
The debt ratio (= Financial debt / Equity x 100) stands at 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
49.886%
50.251%
11.653%
1.692
52.5%
In 2024, the debt ratio of LOSANGE (49.89) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LOSANGE (50.2%) 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.
In 2024, the repayment capacity of LOSANGE (1.69) 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 213.61. 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 2.4x. Financial charges are adequately covered by operations.
213.606
2.369
In 2024, the liquidity ratio of LOSANGE (213.61) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of LOSANGE (2.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 104 days of revenue, i.e. 22.7 M€ to permanently finance. Over 2015-2024, WCR increased by +164%, requiring additional financing.
22 658 566 €
18 j
63 j
65 j
104 j
Based on 101 transactions of similar company sales (all years), the value of LOSANGE is estimated at 23 088 565 € (range 7 519 165€ - 43 009 327€). With an EBITDA of 11 680 821€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (conservative valuation). 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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 101 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 LOSANGE with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie
The revenue of LOSANGE in 2024 is 78.1 M€.
Yes, LOSANGE generated a net profit of 4.9 M€ in 2024.
The headquarters of LOSANGE is located in PARIS (75002), in the department Paris.
The tax return of LOSANGE 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).
LOSANGE operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.