LUR AVENIR : revenue, balance sheet and financial ratios

LUR AVENIR is a French company founded 4 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in AICIRITS-CAMOU-SUHAST (64120), this company of category ETI shows in 2024 a revenue of 408 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

Financial history - LUR AVENIR (SIREN 378892442)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 408 175 € 443 135 € 297 001 € N/C N/C 32 400 € 275 692 € 402 251 € 468 895 €
Net income 189 366 € -86 689 € -3 356 € 2 461 € 4 337 € 287 € -387 047 € -1 363 € 2 796 €
EBITDA -86 297 € -88 873 € 41 552 € -424 € -4 705 € -3 400 € 12 669 € 39 398 € 26 787 €
Net margin 46.4% -19.6% -1.1% N/C N/C 0.9% -140.4% -0.3% 0.6%

Revenue and income statement

In 2024, LUR AVENIR achieves revenue of 408 k€. Activity remains stable over the period (CAGR: -1.7%). Slight decline of -8% vs 2023. After deducting consumption (25 €), gross margin stands at 408 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -86 k€, representing -21.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 189 k€, i.e. 46.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

408 175 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

408 150 €

EBITDA (2024) ?
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

-86 297 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

323 061 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

189 366 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-21.1%

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Chart evolution

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Cash flow represents 44.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

37.525%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

43.988%

Repayment capacity (2024) ?
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
LUR AVENIR

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Excellent

In 2024, the debt ratio of LUR AVENIR (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
37.52% 2024
2022
2023
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Good -12 pts over 3 years

In 2024, the financial autonomy of LUR AVENIR (37.5%) 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 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.43 years
Excellent

In 2024, the repayment capacity of LUR AVENIR (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 151.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

151.085

Interest coverage (2024) ?
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

-7.224

Liquidity indicators evolution
LUR AVENIR

Sector positioning

Liquidity ratio
151.09 2024
2022
2023
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Average -16 pts over 3 years

In 2024, the liquidity ratio of LUR AVENIR (151.09) 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
-7.22x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Average

In 2024, the interest coverage of LUR AVENIR (-7.2x) 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: 159 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 139 days. The company must finance 20 days of gap between collections and payments. Overall, WCR represents 282 days of revenue, i.e. 320 k€ to permanently finance. Over 2016-2024, WCR increased by +62%, requiring additional financing.

Operating WCR (2024) ?
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

319 511 €

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

159 j

Supplier credit (2024) ?
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

139 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

282 j

WCR and payment terms evolution
LUR AVENIR

Positioning of LUR AVENIR in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of LUR AVENIR is estimated at 456 657 € (range 103 252€ - 769 045€). The price/revenue ratio is 0.36x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
98 tx
103k€ 456k€ 769k€
456 657 € Range: 103 252€ - 769 045€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
408 175 € × 0.36x
Estimation 148 365 €
48 718€ - 251 042€
Net Income Multiple 20%
189 366 € × 4.9x
Estimation 919 097 €
185 054€ - 1 546 049€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)

Compare LUR AVENIR with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about LUR AVENIR

What is the revenue of LUR AVENIR ?

The revenue of LUR AVENIR in 2024 is 408 k€.

Is LUR AVENIR profitable?

Yes, LUR AVENIR generated a net profit of 189 k€ in 2024.

Where is the headquarters of LUR AVENIR ?

The headquarters of LUR AVENIR is located in AICIRITS-CAMOU-SUHAST (64120), in the department Pyrenees-Atlantiques.

Where to find the tax return of LUR AVENIR ?

The tax return of LUR AVENIR 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 LUR AVENIR operate?

LUR AVENIR operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.