SIREN : 383825841
LUCIANI is a French company founded 34 years ago, specialized in the sector Restauration traditionnelle. Based in DEAUVILLE (14800), this company of category PME shows in 2020 a revenue of 680 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
| Indicator | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 679 941 € | 953 833 € | 873 594 € | 912 455 € | 1 083 339 € |
| Net income | -14 459 € | 74 683 € | 61 072 € | 25 439 € | 97 932 € |
| EBITDA | 36 036 € | 156 729 € | 130 153 € | 88 629 € | 191 861 € |
| Net margin | -2.1% | 7.8% | 7.0% | 2.8% | 9.0% |
In 2020, LUCIANI achieves revenue of 680 k€. Revenue is declining over the period 2016-2020 (CAGR: -11.0%). Significant drop of -29% vs 2019. After deducting consumption (170 k€), gross margin stands at 510 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 36 k€, representing 5.3% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -77%, reducing margin by 11.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -14 k€ (-2.1% of revenue), which will impact equity.
679 941 €
510 402 €
36 036 €
-5 883 €
-14 459 €
5.3%
The debt ratio (= Financial debt / Equity x 100) stands at 105%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
105.228%
38.922%
4.515%
4.58
10.3%
In 2020, the debt ratio of LUCIANI (105.23) 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 2020, the financial autonomy of LUCIANI (38.9%) 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 2020, the repayment capacity of LUCIANI (4.58) 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 134.07. 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 19.9x. Operating income very largely covers interest expenses: high safety margin.
134.07
19.888
In 2020, the liquidity ratio of LUCIANI (134.07) 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 2020, the interest coverage of LUCIANI (19.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 20 days of revenue, i.e. 37 k€ to permanently finance. Notable WCR improvement over the period (-61%), freeing up cash.
37 438 €
2 j
16 j
7 j
20 j
Based on 719 transactions of similar company sales in 2020, the value of LUCIANI is estimated at 286 650 € (range 171 936€ - 477 390€). With an EBITDA of 36 036€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.62x (in line with sector norms). 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.
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This estimate is based on the analysis of 719 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 LUCIANI with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LUCIANI in 2020 is 680 k€.
LUCIANI recorded a net loss in 2020.
The headquarters of LUCIANI is located in DEAUVILLE (14800), in the department Calvados.
The tax return of LUCIANI 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).
LUCIANI operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.