SIREN : 533600334
LUNA is a French company founded 14 years ago, specialized in the sector Débits de boissons. Based in ANNECY (74000), this company of category PME shows in 2020 a revenue of 371 k€. 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
| Indicator | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 371 405 € | 440 366 € | 315 004 € | 281 889 € | 351 568 € |
| Net income | 108 001 € | 103 809 € | 22 892 € | -15 682 € | 24 901 € |
| EBITDA | 143 823 € | 132 990 € | 47 819 € | 11 847 € | 55 604 € |
| Net margin | 29.1% | 23.6% | 7.3% | -5.6% | 7.1% |
In 2020, LUNA achieves revenue of 371 k€. Revenue is growing positively over 5 years (CAGR: +1.4%). Significant drop of -16% vs 2019. After deducting consumption (79 k€), gross margin stands at 293 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 144 k€, representing 38.7% of revenue. Positive scissor effect: EBITDA margin improves by +8.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 108 k€, i.e. 29.1% of revenue. This profit can be retained or distributed to shareholders.
371 405 €
292 656 €
143 823 €
130 208 €
108 001 €
34.2%
The debt ratio (= Financial debt / Equity x 100) stands at 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 27.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
76.206%
39.95%
27.786%
1.94
43.3%
In 2020, the debt ratio of LUNA (76.21) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2020, the financial autonomy of LUNA (40.0%) 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.
In 2020, the repayment capacity of LUNA (1.94) 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 55.43. 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 3.1x. Financial charges are adequately covered by operations.
55.431
3.095
In 2020, the liquidity ratio of LUNA (55.43) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2020, the interest coverage of LUNA (3.1x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 318 days. Excellent situation: suppliers finance 296 days of the operating cycle (retail model). Overall, WCR represents 120 days of revenue, i.e. 124 k€ to permanently finance. Over 2016-2020, WCR increased by +137%, requiring additional financing.
123 514 €
22 j
318 j
0 j
120 j
Based on 89 transactions of similar company sales
in 2020,
the value of LUNA is estimated at
730 486 €
(range 393 972€ - 1 250 403€).
With an EBITDA of 143 823€, the sector multiple of 6.3x is applied.
The price/revenue ratio is 0.78x
(in line with sector norms).
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.
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This estimate is based on the analysis of 89 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 LUNA with other companies in the same sector:
The revenue of LUNA in 2020 is 371 k€.
Yes, LUNA generated a net profit of 108 k€ in 2020.
The headquarters of LUNA is located in ANNECY (74000), in the department Haute-Savoie.
The tax return of LUNA 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).
LUNA operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.