SIREN : 978136489
LUI AUSSI is a French company founded 2 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in GANNAT (03800), this company of category PME shows in 2024 a revenue of 29 k€. 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
| Indicator | 2024 | 2023 |
|---|---|---|
| Revenue | 28 872 € | 20 038 € |
| Net income | -33 € | -458 € |
| EBITDA | 335 € | -239 € |
| Net margin | -0.1% | -2.3% |
In 2024, LUI AUSSI achieves revenue of 29 k€. Vs 2023, growth of +44% (20 k€ -> 29 k€). After deducting consumption (7 k€), gross margin stands at 22 k€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 335 €, representing 1.2% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -33 € (-0.1% of revenue), which will impact equity.
28 872 €
22 336 €
335 €
325 €
-33 €
1.2%
The debt ratio (= Financial debt / Equity x 100) stands at 1491%. 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 76%. 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 708.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
1491.159%
76.235%
0.028%
708.5
63.9%
In 2024, the debt ratio of LUI AUSSI (1491.16) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of LUI AUSSI (76.2%) 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 LUI AUSSI (708.50) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 244.77. 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 106.9x. Operating income very largely covers interest expenses: high safety margin.
244.774
106.866
In 2024, the liquidity ratio of LUI AUSSI (244.77) 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.
In 2024, the interest coverage of LUI AUSSI (106.9x) 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) 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: 10 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 42 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 6 days of revenue, i.e. 486 € to permanently finance.
486 €
0 j
10 j
42 j
6 j
Based on 68 transactions of similar company sales
in 2024,
the value of LUI AUSSI is estimated at
2 471 €
(range 1 581€ - 5 053€).
With an EBITDA of 335€, the sector multiple of 2.0x is applied.
The price/revenue ratio is 0.19x
(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 68 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 LUI AUSSI with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of LUI AUSSI in 2024 is 29 k€.
LUI AUSSI recorded a net loss in 2024.
The headquarters of LUI AUSSI is located in GANNAT (03800), in the department Allier.
The tax return of LUI AUSSI 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).
LUI AUSSI operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.