LUCHE ENROBES : revenue, balance sheet and financial ratios

LUCHE ENROBES is a French company founded 24 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in LUCHE-THOUARSAIS (79330), this company of category GE shows in 2024 a revenue of -2 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LUCHE ENROBES (SIREN 441986239)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue -1 956 € 1 198 662 € 2 429 566 € 1 841 956 € 1 455 122 € 2 438 278 € 1 993 008 € 1 348 967 € 1 772 913 €
Net income -183 € 386 670 € 187 971 € 137 849 € 99 554 € 161 539 € 33 346 € 4 987 € 126 905 €
EBITDA -6 965 € 74 921 € 318 581 € 238 098 € 181 413 € 303 992 € 185 928 € 172 326 € 311 602 €
Net margin 9.4% 32.3% 7.7% 7.5% 6.8% 6.6% 1.7% 0.4% 7.2%

Revenue and income statement

In 2024, LUCHE ENROBES records a net loss of 183 €. This deficit will reduce equity on the balance sheet.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

-1 956 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-6 579 €

EBITDA (2024) ?
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

-6 965 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-6 710 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-183 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

356.1%

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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 24%. 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 34%. The balance between equity and debt is satisfactory. Cash flow represents 9.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.441%

Financial autonomy (2024) ?
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

34.312%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

9.356%

Repayment capacity (2024) ?
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

-14.459

Solvency indicators evolution
LUCHE ENROBES

Sector positioning

Debt ratio
24.44 2024
2022
2023
2024
Q1: 0.0
Med: 11.35
Q3: 71.05
Average +30 pts over 3 years

In 2024, the debt ratio of LUCHE ENROBES (24.44) 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
34.31% 2024
2022
2023
2024
Q1: 9.68%
Med: 23.36%
Q3: 45.54%
Good +6 pts over 3 years

In 2024, the financial autonomy of LUCHE ENROBES (34.3%) 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.

Repayment capacity
-14.46 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Excellent

In 2024, the repayment capacity of LUCHE ENROBES (-14.46) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 174.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

174.513

Interest coverage (2024) ?
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

-9.864

Liquidity indicators evolution
LUCHE ENROBES

Sector positioning

Liquidity ratio
174.51 2024
2022
2023
2024
Q1: 94.61
Med: 137.76
Q3: 236.84
Good +23 pts over 3 years

In 2024, the liquidity ratio of LUCHE ENROBES (174.51) 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.

Interest coverage
-9.86x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.99x
Q3: 6.91x
Watch

In 2024, the interest coverage of LUCHE ENROBES (-9.9x) 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: 472 days. Excellent situation: suppliers finance 472 days of the operating cycle (retail model). WCR is negative (-5440 days): operations structurally generate cash. Notable WCR improvement over the period (-92%), freeing up cash.

Operating WCR (2024) ?
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

29 558 €

Customer credit (2024) ?
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 (2024) ?
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

472 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-5440 j

WCR and payment terms evolution
LUCHE ENROBES

Positioning of LUCHE ENROBES in its sector

Comparison with sector Fabrication d'autres produits minéraux non métalliques n.c.a.

Similar companies (Fabrication d'autres produits minéraux non métalliques n.c.a.)

Compare LUCHE ENROBES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits minéraux non métalliques n.c.a.

Frequently asked questions about LUCHE ENROBES

What is the revenue of LUCHE ENROBES ?

The revenue of LUCHE ENROBES in 2024 is -2 k€.

Is LUCHE ENROBES profitable?

LUCHE ENROBES recorded a net loss in 2024.

Where is the headquarters of LUCHE ENROBES ?

The headquarters of LUCHE ENROBES is located in LUCHE-THOUARSAIS (79330), in the department Deux-Sevres.

Where to find the tax return of LUCHE ENROBES ?

The tax return of LUCHE ENROBES 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 LUCHE ENROBES operate?

LUCHE ENROBES operates in the sector Fabrication d'autres produits minéraux non métalliques n.c.a. (NAF code 23.99Z). See the 'Sector positioning' section above to compare the company with its competitors.