SIREN : 444617104
LUGO PROMOTION is a French company founded 23 years ago, specialized in the sector Promotion immobilière de bureaux. Based in VALENCE (26000), this company of category PME shows in 2024 a revenue of 432 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 432 439 € | 864 600 € | 2 028 816 € | 438 229 € | 964 531 € | 879 008 € | 977 364 € | 1 035 571 € | 980 622 € |
| Net income | 226 034 € | 163 751 € | 171 759 € | 346 726 € | 229 373 € | 751 410 € | 604 565 € | 179 989 € | 271 003 € |
| EBITDA | -149 553 € | 154 466 € | 212 460 € | 81 884 € | 287 942 € | 178 462 € | 91 558 € | 170 076 € | 390 705 € |
| Net margin | 52.3% | 18.9% | 8.5% | 79.1% | 23.8% | 85.5% | 61.9% | 17.4% | 27.6% |
In 2024, LUGO PROMOTION achieves revenue of 432 k€. Revenue is declining over the period 2016-2024 (CAGR: -9.7%). Significant drop of -50% vs 2023. After deducting consumption (6 k€), gross margin stands at 426 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -150 k€, representing -34.6% of revenue. Warning negative scissor effect: despite revenue change (-50%), EBITDA varies by -197%, reducing margin by 52.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 226 k€, i.e. 52.3% of revenue. This profit can be retained or distributed to shareholders.
432 439 €
426 151 €
-149 553 €
-157 457 €
226 034 €
-34.6%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 93%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 54.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.599%
92.664%
54.097%
0.089
10.9%
In 2024, the debt ratio of LUGO PROMOTION (0.60) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LUGO PROMOTION (92.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of LUGO PROMOTION (0.09) 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 1468.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
1468.619
0.0
In 2024, the liquidity ratio of LUGO PROMOTION (1468.62) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of LUGO PROMOTION (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 359 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 2515 days of revenue, i.e. 3.0 M€ to permanently finance. Over 2016-2024, WCR increased by +53%, requiring additional financing.
3 020 695 €
29 j
63 j
359 j
2515 j
Based on 80 transactions of similar company sales
(all years),
the value of LUGO PROMOTION is estimated at
284 924 €
(range 92 062€ - 762 747€).
The price/revenue ratio is 0.28x
(conservative valuation).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 80 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 LUGO PROMOTION with other companies in the same sector:
Voir toutes les statistiques du secteur Promotion immobilière de bureaux
The revenue of LUGO PROMOTION in 2024 is 432 k€.
Yes, LUGO PROMOTION generated a net profit of 226 k€ in 2024.
The headquarters of LUGO PROMOTION is located in VALENCE (26000), in the department Drome.
The tax return of LUGO PROMOTION 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).
LUGO PROMOTION operates in the sector Promotion immobilière de bureaux (NAF code 41.10B). See the 'Sector positioning' section above to compare the company with its competitors.