LULOR : revenue, balance sheet and financial ratios

LULOR is a French company founded 23 years ago, specialized in the sector Restauration traditionnelle. Based in OLIVET (45160), this company of category PME shows in 2022 a revenue of 2.0 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 - LULOR (SIREN 444863096)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 962 479 € N/C 1 313 130 € 2 158 964 € 2 130 971 € 2 103 008 € 2 031 607 €
Net income 229 702 € 230 829 € 143 637 € 117 934 € 94 196 € 202 962 € 138 606 € 180 880 € 143 004 €
EBITDA N/C N/C 309 193 € N/C 203 530 € 327 281 € 381 894 € 434 004 € 369 957 €
Net margin N/C N/C 7.3% N/C 7.2% 9.4% 6.5% 8.6% 7.0%

Revenue and income statement

In 2024, LULOR generates positive net income of 230 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 143 k€ -> 230 k€.

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

229 702 €

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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 6%. 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

6.128%

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

82.402%

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

51.0%

Solvency indicators evolution
LULOR

Sector positioning

Debt ratio
6.13 2024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Good

In 2024, the debt ratio of LULOR (6.13) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
82.4% 2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Excellent

In 2024, the financial autonomy of LULOR (82.4%) 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.

Repayment capacity
0.13 years 2022
2022
Q1: -0.57 years
Med: 0.5 years
Q3: 3.45 years
Good

In 2022, the repayment capacity of LULOR (0.13) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 624.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

624.682

Liquidity indicators evolution
LULOR

Sector positioning

Liquidity ratio
624.68 2024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Excellent

In 2024, the liquidity ratio of LULOR (624.68) 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
0.13x 2022
2022
Q1: -0.42x
Med: 0.37x
Q3: 4.22x
Average

In 2022, the interest coverage of LULOR (0.1x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
LULOR

Positioning of LULOR in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of LULOR is estimated at 1 597 371 € (range 797 187€ - 3 617 069€). 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 2024
698 transactions
797k€ 1597k€ 3617k€
1 597 371 € Range: 797 187€ - 3 617 069€
NAF 5 année 2024

Valuation method used

Net Income Multiple
229 702 € × 7.0x = 1 597 371 €
Range: 797 188€ - 3 617 070€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 (Restauration traditionnelle)

Compare LULOR with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about LULOR

What is the revenue of LULOR ?

The revenue of LULOR in 2022 is 2.0 M€.

Is LULOR profitable?

Yes, LULOR generated a net profit of 230 k€ in 2024.

Where is the headquarters of LULOR ?

The headquarters of LULOR is located in OLIVET (45160), in the department Loiret.

Where to find the tax return of LULOR ?

The tax return of LULOR 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 LULOR operate?

LULOR operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.