SIREN : 490581584
LUNAMA is a French company founded 19 years ago, specialized in the sector Hypermarchés. Based in LUNEVILLE (54300), this company of category PME shows in 2025 a revenue of 60.0 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
| Indicator | 2025 | 2024 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 60 033 088 € | 58 984 306 € | 50 530 733 € | 47 018 092 € | 47 082 879 € | 46 163 469 € | 44 728 873 € | 42 074 714 € | 42 554 251 € |
| Net income | 1 290 020 € | 1 185 088 € | 576 877 € | 620 180 € | 616 545 € | 95 688 € | 200 655 € | 182 461 € | 451 897 € |
| EBITDA | 2 656 372 € | 2 457 820 € | 861 379 € | 982 130 € | 800 333 € | -291 662 € | -13 944 € | -159 031 € | 426 819 € |
| Net margin | 2.1% | 2.0% | 1.1% | 1.3% | 1.3% | 0.2% | 0.4% | 0.4% | 1.1% |
In 2025, LUNAMA achieves revenue of 60.0 M€. Revenue is growing positively over 9 years (CAGR: +3.9%). Vs 2024: +2%. After deducting consumption (47.2 M€), gross margin stands at 12.8 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 2.7 M€, representing 4.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.
60 033 088 €
12 798 880 €
2 656 372 €
2 026 810 €
1 290 020 €
4.4%
The debt ratio (= Financial debt / Equity x 100) stands at 113%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
113.251%
36.721%
3.594%
5.179
51.7%
In 2025, the debt ratio of LUNAMA (113.25) 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 2025, the financial autonomy of LUNAMA (36.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of LUNAMA (5.18) 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 94.00. 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 10.9x. Operating income very largely covers interest expenses: high safety margin.
94.001
10.944
In 2025, the liquidity ratio of LUNAMA (94.00) 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 2025, the interest coverage of LUNAMA (10.9x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 3.0 M€ to permanently finance. Notable WCR improvement over the period (-47%), freeing up cash.
3 027 469 €
4 j
24 j
24 j
18 j
Based on 270 transactions of similar company sales in 2025, the value of LUNAMA is estimated at 13 511 562 € (range 6 585 703€ - 23 567 005€). With an EBITDA of 2 656 372€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 270 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 LUNAMA with other companies in the same sector:
The revenue of LUNAMA in 2025 is 60.0 M€.
Yes, LUNAMA generated a net profit of 1.3 M€ in 2025.
The headquarters of LUNAMA is located in LUNEVILLE (54300), in the department Meurthe-et-Moselle.
The tax return of LUNAMA 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).
LUNAMA operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.