LUKAS AUTOS : revenue, balance sheet and financial ratios

LUKAS AUTOS is a French company founded 15 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in CHATILLON-SUR-CHALARONNE (01400), this company of category PME shows in 2022 a revenue of 5.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LUKAS AUTOS (SIREN 523738508)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 5 094 894 € 4 398 231 € 3 329 116 € 3 025 990 € 2 711 187 € 1 805 969 € N/C
Net income 235 721 € 182 112 € 114 440 € 126 051 € 41 108 € 27 243 € 34 397 €
EBITDA 286 083 € 288 433 € 183 753 € 203 266 € 70 957 € 52 790 € N/C
Net margin 4.6% 4.1% 3.4% 4.2% 1.5% 1.5% N/C

Revenue and income statement

In 2022, LUKAS AUTOS achieves revenue of 5.1 M€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +23.1%. Vs 2021, growth of +16% (4.4 M€ -> 5.1 M€). After deducting consumption (4.0 M€), gross margin stands at 1.1 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 286 k€, representing 5.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 236 k€, i.e. 4.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 094 894 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 061 453 €

EBITDA (2022) ?
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

286 083 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

327 376 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

235 721 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.6%

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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 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

74.674%

Financial autonomy (2022) ?
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

49.954%

Cash flow / Revenue (2022) ?
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

3.401%

Repayment capacity (2022) ?
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

2.074

Asset age ratio (2022) ?
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

44.6%

Solvency indicators evolution
LUKAS AUTOS

Sector positioning

Debt ratio
74.67 2022
2020
2021
2022
Q1: 5.66
Med: 52.8
Q3: 150.84
Average

In 2022, the debt ratio of LUKAS AUTOS (74.67) 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
49.95% 2022
2020
2021
2022
Q1: 13.84%
Med: 30.83%
Q3: 53.78%
Good

In 2022, the financial autonomy of LUKAS AUTOS (50.0%) 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
2.07 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.77 years
Q3: 4.48 years
Average

In 2022, the repayment capacity of LUKAS AUTOS (2.07) 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 349.56. 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 6.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

349.555

Interest coverage (2022) ?
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

6.439

Liquidity indicators evolution
LUKAS AUTOS

Sector positioning

Liquidity ratio
349.56 2022
2020
2021
2022
Q1: 136.37
Med: 203.89
Q3: 374.78
Good

In 2022, the liquidity ratio of LUKAS AUTOS (349.56) 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
6.44x 2022
2020
2021
2022
Q1: 0.0x
Med: 1.22x
Q3: 7.71x
Good +12 pts over 3 years

In 2022, the interest coverage of LUKAS AUTOS (6.4x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 74 days of revenue, i.e. 1.0 M€ to permanently finance.

Operating WCR (2022) ?
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

1 044 810 €

Customer credit (2022) ?
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

2 j

Supplier credit (2022) ?
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

7 j

Inventory turnover (2022) ?
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

78 j

WCR in days of revenue (2022) ?
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

74 j

WCR and payment terms evolution
LUKAS AUTOS

Positioning of LUKAS AUTOS in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2022, the value of LUKAS AUTOS is estimated at 552 525 € (range 265 278€ - 1 584 663€). With an EBITDA of 286 083€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2022
148 transactions
265k€ 552k€ 1584k€
552 525 € Range: 265 278€ - 1 584 663€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
286 083 € × 1.2x
Estimation 338 581 €
151 050€ - 1 044 060€
Revenue Multiple 30%
5 094 894 € × 0.16x
Estimation 802 588 €
481 601€ - 2 431 387€
Net Income Multiple 20%
235 721 € × 3.0x
Estimation 712 295 €
226 365€ - 1 666 087€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 (Commerce de voitures et de véhicules automobiles légers)

Compare LUKAS AUTOS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about LUKAS AUTOS

What is the revenue of LUKAS AUTOS ?

The revenue of LUKAS AUTOS in 2022 is 5.1 M€.

Is LUKAS AUTOS profitable?

Yes, LUKAS AUTOS generated a net profit of 236 k€ in 2022.

Where is the headquarters of LUKAS AUTOS ?

The headquarters of LUKAS AUTOS is located in CHATILLON-SUR-CHALARONNE (01400), in the department Ain.

Where to find the tax return of LUKAS AUTOS ?

The tax return of LUKAS AUTOS 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 LUKAS AUTOS operate?

LUKAS AUTOS operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.