Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1975-01-01 (51 years)Status: ActiveBusiness sector: Fabrication d’articles de joaillerie et bijouterieLocation: SAINT-OUEN-L'AUMONE (95310), Val-d'Oise
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.
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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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 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)
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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
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)
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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
2016
2017
2018
2019
2021
2022
2023
2024
2025
Debt ratio
0.0
11.585
84.236
63.018
45.032
27.119
11.613
7.022
3.107
Financial autonomy
75.529
79.735
47.968
54.12
60.978
70.432
80.152
82.075
84.999
Repayment capacity
0.0
1.312
None
None
None
None
None
None
None
Cash flow / Revenue
6.732%
8.147%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
3.112025
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)
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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
947.982
Liquidity indicators evolution LUCAS LUCOR
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
2025
Liquidity ratio
1386.563
872.102
833.246
818.527
1003.776
1135.438
1147.981
961.275
947.982
Interest coverage
7.301
7.34
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
947.982025
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)
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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 (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)
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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 LUCAS LUCOR
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
2025
Operating WCR
3 754 033 €
3 951 815 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
221
254
0
0
0
0
0
0
0
Customer payment term (days)
56
60
0
0
0
0
0
0
0
Supplier payment term (days)
37
31
0
0
0
0
0
0
0
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 value2025
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:
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.
Item evolution
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