LUNA CHRISTELLE : revenue, balance sheet and financial ratios

LUNA CHRISTELLE is a French company founded 10 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in MONTELIMAR (26200), this company of category PME shows in 2019 a revenue of 45 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

Financial history - LUNA CHRISTELLE (SIREN 817616915)
Indicator 2021 2019 2018 2016
Revenue N/C 45 187 € 40 964 € 28 305 €
Net income -4 718 € 4 414 € 3 085 € 42 €
EBITDA -4 717 € 5 280 € 3 684 € 50 €
Net margin N/C 9.8% 7.5% 0.1%

Revenue and income statement

In 2021, LUNA CHRISTELLE records a net loss of 5 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2021) ?
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

-4 717 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-4 718 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-4 718 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-62.6%

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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 552%. 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 38%. The balance between equity and debt is satisfactory.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

552.2%

Financial autonomy (2021) ?
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

38.358%

Repayment capacity (2021) ?
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

0.0

Solvency indicators evolution
LUNA CHRISTELLE

Sector positioning

Debt ratio
552.2 2021
2018
2019
2021
Q1: 0.0
Med: 21.25
Q3: 111.71
Watch

In 2021, the debt ratio of LUNA CHRISTELLE (552.20) 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.

Financial autonomy
38.36% 2021
2018
2019
2021
Q1: 2.98%
Med: 28.51%
Q3: 56.27%
Good -16 pts over 3 years

In 2021, the financial autonomy of LUNA CHRISTELLE (38.4%) 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
0.0 years 2021
2018
2019
2021
Q1: 0.0 years
Med: 0.01 years
Q3: 1.75 years
Excellent

In 2021, the repayment capacity of LUNA CHRISTELLE (0.00) 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 107.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

107.465

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
LUNA CHRISTELLE

Sector positioning

Liquidity ratio
107.47 2021
2018
2019
2021
Q1: 101.83
Med: 199.02
Q3: 403.64
Average -19 pts over 3 years

In 2021, the liquidity ratio of LUNA CHRISTELLE (107.47) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2021
2018
2019
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.29x
Average -42 pts over 3 years

In 2021, the interest coverage of LUNA CHRISTELLE (0.0x) 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: 71 days. Excellent situation: suppliers finance 71 days of the operating cycle (retail model).

Operating WCR (2021) ?
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 (2021) ?
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 (2021) ?
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

71 j

Inventory turnover (2021) ?
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
LUNA CHRISTELLE

Positioning of LUNA CHRISTELLE in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Similar companies (Enseignement de disciplines sportives et d'activités de loisirs)

Compare LUNA CHRISTELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about LUNA CHRISTELLE

What is the revenue of LUNA CHRISTELLE ?

The revenue of LUNA CHRISTELLE in 2019 is 45 k€.

Is LUNA CHRISTELLE profitable?

LUNA CHRISTELLE recorded a net loss in 2021.

Where is the headquarters of LUNA CHRISTELLE ?

The headquarters of LUNA CHRISTELLE is located in MONTELIMAR (26200), in the department Drome.

Where to find the tax return of LUNA CHRISTELLE ?

The tax return of LUNA CHRISTELLE 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 LUNA CHRISTELLE operate?

LUNA CHRISTELLE operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.