LUFKIN GEARS FRANCE : revenue, balance sheet and financial ratios

LUFKIN GEARS FRANCE is a French company founded 36 years ago, specialized in the sector Fabrication d'engrenages et d'organes mécaniques de transmission. Based in FOUGEROLLES-SAINT-VALBERT (70220), this company of category ETI shows in 2024 a revenue of 87.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - LUFKIN GEARS FRANCE (SIREN 950508051)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 87 805 830 € 74 453 750 € 50 658 906 € 47 217 835 € 51 638 285 € 55 962 266 € 51 016 287 € 29 411 486 € 34 139 715 €
Net income -2 757 585 € -5 928 154 € -6 934 423 € -3 400 117 € -2 258 649 € -17 670 836 € -18 882 913 € -16 432 900 € -3 983 636 €
EBITDA 1 929 727 € -2 307 483 € -4 283 652 € -414 754 € -6 859 737 € -12 516 106 € -10 076 982 € -10 526 759 € -516 539 €
Net margin -3.1% -8.0% -13.7% -7.2% -4.4% -31.6% -37.0% -55.9% -11.7%

Revenue and income statement

In 2024, LUFKIN GEARS FRANCE achieves revenue of 87.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.5%. Vs 2023, growth of +18% (74.5 M€ -> 87.8 M€). After deducting consumption (1.5 M€), gross margin stands at 86.3 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.9 M€, representing 2.2% of revenue. Positive scissor effect: EBITDA margin improves by +5.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -2.8 M€ (-3.1% of revenue), which will impact equity.

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

87 805 830 €

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

86 344 187 €

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

1 929 727 €

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

-1 032 755 €

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

-2 757 585 €

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

2.2%

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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 0%. 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 -5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

-5.193%

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

0.107%

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

0.0

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

39.7%

Solvency indicators evolution
LUFKIN GEARS FRANCE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 1.4
Med: 21.07
Q3: 59.92
Excellent -23 pts over 3 years

In 2024, the debt ratio of LUFKIN GEARS FRANCE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-5.19% 2024
2022
2023
2024
Q1: 36.15%
Med: 49.61%
Q3: 68.74%
Watch -23 pts over 3 years

In 2024, the financial autonomy of LUFKIN GEARS FRANCE (-5.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.41 years
Q3: 2.62 years
Excellent

In 2024, the repayment capacity of LUFKIN GEARS FRANCE (0.00) 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 67.30. 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 222.4x. Operating income very largely covers interest expenses: high safety margin.

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

67.296

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

222.412

Liquidity indicators evolution
LUFKIN GEARS FRANCE

Sector positioning

Liquidity ratio
67.3 2024
2022
2023
2024
Q1: 197.01
Med: 238.07
Q3: 381.79
Watch

In 2024, the liquidity ratio of LUFKIN GEARS FRANCE (67.30) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
222.41x 2024
2022
2023
2024
Q1: 0.18x
Med: 1.57x
Q3: 15.98x
Excellent +75 pts over 3 years

In 2024, the interest coverage of LUFKIN GEARS FRANCE (222.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 76 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 130 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-87 days): operations structurally generate cash. Notable WCR improvement over the period (-316%), 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

-21 316 621 €

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

76 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

58 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

130 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

-87 j

WCR and payment terms evolution
LUFKIN GEARS FRANCE

Positioning of LUFKIN GEARS FRANCE in its sector

Comparison with sector Fabrication d'engrenages et d'organes mécaniques de transmission

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 3 410 130€ to 11 165 558€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3410k€ 6947k€ 11165k€
6 947 668 € Range: 3 410 130€ - 11 165 558€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 37 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'engrenages et d'organes mécaniques de transmission)

Compare LUFKIN GEARS FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'engrenages et d'organes mécaniques de transmission

Frequently asked questions about LUFKIN GEARS FRANCE

What is the revenue of LUFKIN GEARS FRANCE ?

The revenue of LUFKIN GEARS FRANCE in 2024 is 87.8 M€.

Is LUFKIN GEARS FRANCE profitable?

LUFKIN GEARS FRANCE recorded a net loss in 2024.

Where is the headquarters of LUFKIN GEARS FRANCE ?

The headquarters of LUFKIN GEARS FRANCE is located in FOUGEROLLES-SAINT-VALBERT (70220), in the department Haute-Saone.

Where to find the tax return of LUFKIN GEARS FRANCE ?

The tax return of LUFKIN GEARS FRANCE 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 LUFKIN GEARS FRANCE operate?

LUFKIN GEARS FRANCE operates in the sector Fabrication d'engrenages et d'organes mécaniques de transmission (NAF code 28.15Z). See the 'Sector positioning' section above to compare the company with its competitors.