Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2011-01-18 (15 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: QUIMPER (29000), Finistere
LUNEDOU : revenue, balance sheet and financial ratios
LUNEDOU is a French company
founded 15 years ago,
specialized in the sector Commerces de détail d'optique.
Based in QUIMPER (29000),
this company of category PME
shows in 2021 a revenue of 687 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LUNEDOU generates positive net income of 157 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 103 k€ -> 157 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
156 876 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
39.743%
Financial autonomy (2024)
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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
60.938%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
131.797
71.579
48.856
43.349
94.544
64.215
51.572
52.206
39.743
Financial autonomy
32.928
47.544
51.609
53.392
45.866
51.408
58.24
59.603
60.938
Repayment capacity
4.554
2.626
2.908
4.173
-92.191
7.959
None
None
None
Cash flow / Revenue
10.746%
12.691%
9.825%
6.789%
-0.861%
7.433%
None%
None%
None%
Sector positioning
Debt ratio
39.742024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Average
In 2024, the debt ratio of LUNEDOU (39.74) 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
60.94%2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Good
In 2024, the financial autonomy of LUNEDOU (60.9%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 361.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
361.226
Liquidity indicators evolution LUNEDOU
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
129.545
159.652
146.5
167.955
375.112
264.218
413.021
526.36
361.226
Interest coverage
14.746
10.235
3.99
4.542
-0.059
2.805
None
None
None
Sector positioning
Liquidity ratio
361.232024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Good
In 2024, the liquidity ratio of LUNEDOU (361.23) 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.
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)
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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)
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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)
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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 LUNEDOU
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
231 698 €
148 854 €
235 376 €
204 474 €
225 047 €
366 315 €
0 €
0 €
0 €
Inventory turnover (days)
34
29
30
31
42
43
0
0
0
Customer payment term (days)
44
25
34
28
16
34
0
0
0
Supplier payment term (days)
122
61
113
118
68
103
0
0
0
Positioning of LUNEDOU in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of LUNEDOU is estimated at
382 234 €
(range 180 069€ - 1 185 681€).
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 value2024
117 transactions
180k€382k€1185k€
382 234 €Range: 180 069€ - 1 185 681€
NAF 5 année 2024
Valuation method used
Net Income Multiple
156 876 €
×
2.4x
=382 235 €
Range: 180 070€ - 1 185 682€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 117 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 (Commerces de détail d'optique)
Compare LUNEDOU with other companies in the same sector:
Yes, LUNEDOU generated a net profit of 157 k€ in 2024.
Where is the headquarters of LUNEDOU ?
The headquarters of LUNEDOU is located in QUIMPER (29000), in the department Finistere.
Where to find the tax return of LUNEDOU ?
The tax return of LUNEDOU 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 LUNEDOU operate?
LUNEDOU operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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