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LUDIANNE : revenue, balance sheet and financial ratios

LUDIANNE is a French company founded 7 years ago, specialized in the sector Gestion de fonds. Based in ISLE (87170), this company of category PME shows in 2019 a revenue of 176 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LUDIANNE (SIREN 843764358)
Indicator 2024 2023 2022 2021 2019
Revenue N/C N/C N/C N/C 175 582 €
Net income 366 349 € 294 444 € 307 159 € 321 148 € 41 857 €
EBITDA N/C N/C N/C N/C 27 014 €
Net margin N/C N/C N/C N/C 23.8%

Revenue and income statement

In 2024, LUDIANNE generates positive net income of 366 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2024: 42 k€ -> 366 k€.

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

366 349 €

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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 12%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

12.425%

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

85.897%

Asset age ratio (2024) ?
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

71.3%

Solvency indicators evolution
LUDIANNE

Sector positioning

Debt ratio
12.43 2024
2022
2023
2024
Q1: 0.0
Med: 8.29
Q3: 92.98
Average -6 pts over 3 years

In 2024, the debt ratio of LUDIANNE (12.43) 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
85.9% 2024
2022
2023
2024
Q1: 4.66%
Med: 48.47%
Q3: 87.35%
Good +14 pts over 3 years

In 2024, the financial autonomy of LUDIANNE (85.9%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 877.78. 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

877.778

Liquidity indicators evolution
LUDIANNE

Sector positioning

Liquidity ratio
877.78 2024
2022
2023
2024
Q1: 100.72
Med: 472.35
Q3: 3121.45
Good

In 2024, the liquidity ratio of LUDIANNE (877.78) 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.

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

0 €

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

0 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 and payment terms evolution
LUDIANNE

Positioning of LUDIANNE in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 62 transactions of similar company sales in 2024, the value of LUDIANNE is estimated at 2 707 779 € (range 768 808€ - 5 364 399€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
62 tx
768k€ 2707k€ 5364k€
2 707 779 € Range: 768 808€ - 5 364 399€
NAF 5 année 2024

Valuation method used

Net Income Multiple
366 349 € × 7.4x = 2 707 779 €
Range: 768 809€ - 5 364 400€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare LUDIANNE with other companies in the same sector:

Frequently asked questions about LUDIANNE

What is the revenue of LUDIANNE ?

The revenue of LUDIANNE in 2019 is 176 k€.

Is LUDIANNE profitable?

Yes, LUDIANNE generated a net profit of 366 k€ in 2024.

Where is the headquarters of LUDIANNE ?

The headquarters of LUDIANNE is located in ISLE (87170), in the department Haute-Vienne.

Where to find the tax return of LUDIANNE ?

The tax return of LUDIANNE 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 LUDIANNE operate?

LUDIANNE operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.