Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2019-07-16 (6 years)Status: ActiveBusiness sector: Restauration de type rapideLocation: PARIS (75009), Paris
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LU FENG : revenue, balance sheet and financial ratios
LU FENG is a French company
founded 6 years ago,
specialized in the sector Restauration de type rapide.
Based in PARIS (75009),
this company of category PME
shows in 2023 a net income positive of 50 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, LU FENG generates positive net income of 50 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2023: 64 k€ -> 50 k€.
Net income (2023)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
50 264 €
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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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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 37%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
36.545%
Financial autonomy (2023)
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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
55.538%
Asset age ratio (2023)
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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
2022
2023
Debt ratio
61.148
36.545
Financial autonomy
48.133
55.538
Repayment capacity
None
None
Cash flow / Revenue
None%
None%
Sector positioning
Debt ratio
36.552023
2022
2023
Q1: 0.0
Med: 20.04
Q3: 134.27
Average
In 2023, the debt ratio of LU FENG (36.55) 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
55.54%2023
2022
2023
Q1: 0.42%
Med: 17.62%
Q3: 44.16%
Excellent
In 2023, the financial autonomy of LU FENG (55.5%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 135.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
135.415
Liquidity indicators evolution LU FENG
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
2023
Liquidity ratio
94.456
135.415
Interest coverage
None
None
Sector positioning
Liquidity ratio
135.412023
2022
2023
Q1: 58.12
Med: 115.45
Q3: 210.02
Good+14 pts over 2 years
In 2023, the liquidity ratio of LU FENG (135.41) 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. Average customer payment term: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 316 days. Excellent situation: suppliers finance 302 days of the operating cycle (retail model).
Operating WCR (2023)
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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 (2023)
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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
14 j
Supplier credit (2023)
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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
316 j
Inventory turnover (2023)
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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 LU FENG
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
Operating WCR
0 €
0 €
Inventory turnover (days)
0
0
Customer payment term (days)
27
14
Supplier payment term (days)
248
316
Positioning of LU FENG in its sector
Comparison with sector Restauration de type rapide
Valuation estimate
Based on 689 transactions of similar company sales
in 2023,
the value of LU FENG is estimated at
340 466 €
(range 154 772€ - 816 066€).
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 value2023
689 transactions
154k€340k€816k€
340 466 €Range: 154 772€ - 816 066€
NAF 5 année 2023
Valuation method used
Net Income Multiple
50 264 €
×
6.8x
=340 467 €
Range: 154 772€ - 816 067€
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 689 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 (Restauration de type rapide)
Compare LU FENG with other companies in the same sector:
The revenue of LU FENG is not publicly disclosed (confidential accounts filed with INPI).
Is LU FENG profitable?
Yes, LU FENG generated a net profit of 50 k€ in 2023.
Where is the headquarters of LU FENG ?
The headquarters of LU FENG is located in PARIS (75009), in the department Paris.
Where to find the tax return of LU FENG ?
The tax return of LU FENG 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 LU FENG operate?
LU FENG operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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