LUCAS LUCOR : revenue, balance sheet and financial ratios

LUCAS LUCOR is a French company founded 51 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in SAINT-OUEN-L'AUMONE (95310), this company of category PME shows in 2017 a revenue of 4.5 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

Financial history - LUCAS LUCOR (SIREN 303586697)
Indicator 2025 2024 2023 2022 2021 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 4 540 959 € 4 617 847 €
Net income 324 167 € 94 997 € 366 093 € 404 296 € 383 340 € 203 931 € 2 352 € 308 857 € 372 907 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 555 784 € 593 929 €
Net margin N/C N/C N/C N/C N/C N/C N/C 6.8% 8.1%

Revenue and income statement

In 2025, LUCAS LUCOR generates positive net income of 324 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 373 k€ -> 324 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

324 167 €

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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 3%. 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 85%. 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

3.107%

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

84.999%

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

6.0%

Solvency indicators evolution
LUCAS LUCOR

Sector positioning

Debt ratio
3.11 2025
2023
2024
2025
Q1: 0.03
Med: 3.27
Q3: 40.03
Good

In 2025, the debt ratio of LUCAS LUCOR (3.11) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
85.0% 2025
2023
2024
2025
Q1: 28.4%
Med: 58.55%
Q3: 79.56%
Excellent

In 2025, the financial autonomy of LUCAS LUCOR (85.0%) 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 947.98. 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

947.982

Liquidity indicators evolution
LUCAS LUCOR

Sector positioning

Liquidity ratio
947.98 2025
2023
2024
2025
Q1: 221.45
Med: 362.88
Q3: 592.9
Excellent

In 2025, the liquidity ratio of LUCAS LUCOR (947.98) 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.

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
LUCAS LUCOR

Positioning of LUCAS LUCOR in its sector

Comparison with sector Fabrication d’articles de joaillerie et bijouterie

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of LUCAS LUCOR is estimated at 903 187 € (range 251 370€ - 1 845 457€). 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 value 2025
101 transactions
251k€ 903k€ 1845k€
903 187 € Range: 251 370€ - 1 845 457€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
324 167 € × 2.8x = 903 187 €
Range: 251 371€ - 1 845 457€

Only this financial indicator is available for this company.

How is this estimate calculated?

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.

  • 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 (Fabrication d’articles de joaillerie et bijouterie)

Compare LUCAS LUCOR with other companies in the same sector:

Frequently asked questions about LUCAS LUCOR

What is the revenue of LUCAS LUCOR ?

The revenue of LUCAS LUCOR in 2017 is 4.5 M€.

Is LUCAS LUCOR profitable?

Yes, LUCAS LUCOR generated a net profit of 324 k€ in 2025.

Where is the headquarters of LUCAS LUCOR ?

The headquarters of LUCAS LUCOR is located in SAINT-OUEN-L'AUMONE (95310), in the department Val-d'Oise.

Where to find the tax return of LUCAS LUCOR ?

The tax return of LUCAS LUCOR 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 LUCAS LUCOR operate?

LUCAS LUCOR 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.