SIREN : 841480130
LURO PARTICIPATION is a French company founded 7 years ago, specialized in the sector Gestion de fonds. Based in PONT-DU-CHATEAU (63430), this company of category PME shows in 2024 a revenue of 250 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2022 |
|---|---|---|
| Revenue | 250 500 € | 223 474 € |
| Net income | 107 076 € | 88 155 € |
| EBITDA | 41 800 € | 13 244 € |
| Net margin | 42.7% | 39.4% |
In 2024, LURO PARTICIPATION achieves revenue of 250 k€. Vs 2022, growth of +12% (223 k€ -> 250 k€). After deducting consumption (10 k€), gross margin stands at 240 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 16.7% of revenue. Positive scissor effect: EBITDA margin improves by +10.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 107 k€, i.e. 42.7% of revenue. This profit can be retained or distributed to shareholders.
250 500 €
240 000 €
41 800 €
42 260 €
107 076 €
16.7%
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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 43.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
40.047%
67.197%
43.319%
1.702
In 2024, the debt ratio of LURO PARTICIPATION (40.05) 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 2024, the financial autonomy of LURO PARTICIPATION (67.2%) 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.
In 2024, the repayment capacity of LURO PARTICIPATION (1.70) 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 500.67. 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 5.9x. Operating income very largely covers interest expenses: high safety margin.
500.665
5.943
In 2024, the liquidity ratio of LURO PARTICIPATION (500.67) 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.
In 2024, the interest coverage of LURO PARTICIPATION (5.9x) 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: 183 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The gap of 159 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 200 days of revenue, i.e. 139 k€ to permanently finance.
139 306 €
183 j
24 j
0 j
200 j
Based on 62 transactions of similar company sales
in 2024,
the value of LURO PARTICIPATION is estimated at
281 434 €
(range 87 964€ - 603 008€).
With an EBITDA of 41 800€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.30x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 62 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 LURO PARTICIPATION with other companies in the same sector:
The revenue of LURO PARTICIPATION in 2024 is 250 k€.
Yes, LURO PARTICIPATION generated a net profit of 107 k€ in 2024.
The headquarters of LURO PARTICIPATION is located in PONT-DU-CHATEAU (63430), in the department Puy-de-Dome.
The tax return of LURO PARTICIPATION 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).
LURO PARTICIPATION operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.