Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LUNEDOU LANDI : revenue, balance sheet and financial ratios
LUNEDOU LANDI is a French company
founded 10 years ago,
specialized in the sector Commerces de détail d'optique.
Based in LANDIVISIAU (29400),
this company of category PME
shows in 2023 a revenue of 965 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LUNEDOU LANDI (SIREN 815294137)
Indicator
2025
2024
2023
2022
2021
Revenue
N/C
N/C
964 652 €
N/C
N/C
Net income
210 989 €
263 450 €
177 188 €
214 613 €
153 690 €
EBITDA
N/C
N/C
245 304 €
N/C
N/C
Net margin
N/C
N/C
18.4%
N/C
N/C
Revenue and income statement
In 2025, LUNEDOU LANDI generates positive net income of 211 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 154 k€ -> 211 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
210 989 €
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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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
40.241%
Financial autonomy (2025)
?
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
66.394%
Asset age ratio (2025)
?
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
2021
2022
2023
2024
2025
Debt ratio
48.133
32.294
60.594
44.265
40.241
Financial autonomy
61.18
67.392
58.816
61.531
66.394
Repayment capacity
None
None
2.794
None
None
Cash flow / Revenue
None%
None%
18.703%
None%
None%
Sector positioning
Debt ratio
40.242025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average
In 2025, the debt ratio of LUNEDOU LANDI (40.24) 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
66.39%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Good
In 2025, the financial autonomy of LUNEDOU LANDI (66.4%) 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
2.79 years2023
2023
Q1: 0.04 years
Med: 1.1 years
Q3: 2.99 years
Average
In 2023, the repayment capacity of LUNEDOU LANDI (2.79) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 641.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
641.856
Liquidity indicators evolution LUNEDOU LANDI
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2021
2022
2023
2024
2025
Liquidity ratio
347.032
361.136
596.135
380.338
641.856
Interest coverage
None
None
1.625
None
None
Sector positioning
Liquidity ratio
641.862025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Excellent
In 2025, the liquidity ratio of LUNEDOU LANDI (641.86) 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
1.62x2023
2023
Q1: 0.0x
Med: 1.15x
Q3: 3.97x
Good
In 2023, the interest coverage of LUNEDOU LANDI (1.6x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 155 days. Excellent situation: suppliers finance 98 days of the operating cycle (retail model).
Operating WCR (2025)
?
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 (2025)
?
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
57 j
Supplier credit (2025)
?
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
155 j
Inventory turnover (2025)
?
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 LANDI
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
170 493 €
0 €
0 €
Inventory turnover (days)
0
0
33
0
0
Customer payment term (days)
0
0
16
0
57
Supplier payment term (days)
0
0
32
0
155
Positioning of LUNEDOU LANDI in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 83 transactions of similar company sales
in 2025,
the value of LUNEDOU LANDI is estimated at
781 381 €
(range 295 217€ - 1 151 154€).
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.
Estimated enterprise value2025
83 tx
295k€781k€1151k€
781 381 €Range: 295 217€ - 1 151 154€
NAF 5 année 2025
Valuation method used
Net Income Multiple
210 989 €
×
3.7x
=781 382 €
Range: 295 218€ - 1 151 154€
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 83 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 LANDI with other companies in the same sector:
Yes, LUNEDOU LANDI generated a net profit of 211 k€ in 2025.
Where is the headquarters of LUNEDOU LANDI ?
The headquarters of LUNEDOU LANDI is located in LANDIVISIAU (29400), in the department Finistere.
Where to find the tax return of LUNEDOU LANDI ?
The tax return of LUNEDOU LANDI 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 LANDI operate?
LUNEDOU LANDI 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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