Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2018-02-15 (8 years)Status: ActiveBusiness sector: Fonds de placement et entités financières similairesLocation: FALAISE (14700), Calvados
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LUDOWIL : revenue, balance sheet and financial ratios
LUDOWIL is a French company
founded 8 years ago,
specialized in the sector Fonds de placement et entités financières similaires.
Based in FALAISE (14700),
this company of category PME
shows in 2025 a net income positive of 47 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, LUDOWIL generates positive net income of 47 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2025: 46 k€ -> 47 k€.
EBITDA (2025)
?
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
-2 699 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-2 699 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
47 461 €
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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 25%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.
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
24.973%
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
79.599%
Repayment capacity (2025)
?
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
1.688
Solvency indicators evolution LUDOWIL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
2025
Debt ratio
1053.123
385.473
201.213
121.295
75.881
46.143
24.973
Financial autonomy
8.64
20.042
32.949
43.738
56.58
67.506
79.599
Repayment capacity
8.347
6.866
5.722
4.623
3.614
2.686
1.688
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
24.972025
2023
2024
2025
Q1: 0.14
Med: 27.24
Q3: 146.28
Good-18 pts over 3 years
In 2025, the debt ratio of LUDOWIL (24.97) 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
79.6%2025
2023
2024
2025
Q1: 17.38%
Med: 54.75%
Q3: 87.41%
Good+21 pts over 3 years
In 2025, the financial autonomy of LUDOWIL (79.6%) 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
1.69 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 6.12 years
Average-16 pts over 3 years
In 2025, the repayment capacity of LUDOWIL (1.69) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 2350.96. 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
2350.959
Interest coverage (2025)
?
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
-19.266
Liquidity indicators evolution LUDOWIL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
4587.184
581.065
1659.425
446.52
2557.795
1001.85
2350.959
Interest coverage
-145.917
-112.727
-114.478
-87.935
-63.591
-40.914
-19.266
Sector positioning
Liquidity ratio
2350.962025
2023
2024
2025
Q1: 159.67
Med: 1116.63
Q3: 6512.12
Good
In 2025, the liquidity ratio of LUDOWIL (2350.96) 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
-19.27x2025
2023
2024
2025
Q1: -191.54x
Med: -25.42x
Q3: 0.0x
Good+21 pts over 3 years
In 2025, the interest coverage of LUDOWIL (-19.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 235 days. Excellent situation: suppliers finance 235 days of the operating cycle (retail model).
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
235 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 LUDOWIL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
Supplier payment term (days)
271
293
408
397
241
240
235
Positioning of LUDOWIL in its sector
Comparison with sector Fonds de placement et entités financières similaires
Valuation estimate
Based on 170 transactions of similar company sales
(all years),
the value of LUDOWIL is estimated at
492 018 €
(range 304 980€ - 765 244€).
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
170 transactions
304k€492k€765k€
492 018 €Range: 304 980€ - 765 244€
NAF 5 all-time
Valuation method used
Net Income Multiple
47 461 €
×
10.4x
=492 019 €
Range: 304 980€ - 765 244€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 170 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 (Fonds de placement et entités financières similaires)
Compare LUDOWIL with other companies in the same sector:
The revenue of LUDOWIL is not publicly disclosed (confidential accounts filed with INPI).
Is LUDOWIL profitable?
Yes, LUDOWIL generated a net profit of 47 k€ in 2025.
Where is the headquarters of LUDOWIL ?
The headquarters of LUDOWIL is located in FALAISE (14700), in the department Calvados.
Where to find the tax return of LUDOWIL ?
The tax return of LUDOWIL 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 LUDOWIL operate?
LUDOWIL operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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