Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LUGOFRANCE : revenue, balance sheet and financial ratios

LUGOFRANCE is a French company founded 29 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT GERY-VERS (46090), this company of category PME shows in 2019 a net income negative of -14 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 - LUGOFRANCE (SIREN 407727916)
Indicator 2019 2018 2017 2016 2015
Revenue N/C N/C N/C N/C N/C
Net income -14 332 € -11 977 € -11 472 € -4 293 € -5 734 €
EBITDA -11 828 € -11 993 € -10 179 € -5 689 € -5 043 €
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2019, LUGOFRANCE records a net loss of 14 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2019) ?
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

-11 828 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-13 516 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-14 332 €

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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 161%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

160.64%

Financial autonomy (2019) ?
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

37.492%

Repayment capacity (2019) ?
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

-16.328

Asset age ratio (2019) ?
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

94.8%

Solvency indicators evolution
LUGOFRANCE

Sector positioning

Debt ratio
160.64 2019
2017
2018
2019
Q1: 0.0
Med: 12.62
Q3: 156.33
Average +50 pts over 3 years

In 2019, the debt ratio of LUGOFRANCE (160.64) 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
37.49% 2019
2017
2018
2019
Q1: 2.77%
Med: 38.3%
Q3: 79.81%
Average -26 pts over 3 years

In 2019, the financial autonomy of LUGOFRANCE (37.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-16.33 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.55 years
Q3: 8.61 years
Excellent

In 2019, the repayment capacity of LUGOFRANCE (-16.33) 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 997.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

997.366

Interest coverage (2019) ?
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

-6.992

Liquidity indicators evolution
LUGOFRANCE

Sector positioning

Liquidity ratio
997.37 2019
2017
2018
2019
Q1: 72.48
Med: 241.79
Q3: 939.07
Excellent

In 2019, the liquidity ratio of LUGOFRANCE (997.37) 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.

Interest coverage
-6.99x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 13.75x
Average

In 2019, the interest coverage of LUGOFRANCE (-7.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 217 days. Excellent situation: suppliers finance 217 days of the operating cycle (retail model).

Operating WCR (2019) ?
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 (2019) ?
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 (2019) ?
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

217 j

Inventory turnover (2019) ?
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
LUGOFRANCE

Positioning of LUGOFRANCE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Similar companies (Location de terrains et d'autres biens immobiliers)

Compare LUGOFRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LUGOFRANCE

What is the revenue of LUGOFRANCE ?

The revenue of LUGOFRANCE is not publicly disclosed (confidential accounts filed with INPI).

Is LUGOFRANCE profitable?

LUGOFRANCE recorded a net loss in 2019.

Where is the headquarters of LUGOFRANCE ?

The headquarters of LUGOFRANCE is located in SAINT GERY-VERS (46090), in the department Lot.

Where to find the tax return of LUGOFRANCE ?

The tax return of LUGOFRANCE 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 LUGOFRANCE operate?

LUGOFRANCE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.