SIREN : 817588346
LUSO-BUSINESS is a French company founded 10 years ago, specialized in the sector Formation continue d'adultes. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 126 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 126 358 € | 84 595 € | 110 572 € | 40 929 € | 59 214 € | 31 397 € | 31 490 € |
| Net income | 14 595 € | 1 582 € | -28 107 € | -24 853 € | 7 357 € | -18 250 € | -7 396 € |
| EBITDA | 29 854 € | -8 939 € | -4 453 € | -24 715 € | 8 289 € | -17 221 € | -7 231 € |
| Net margin | 11.6% | 1.9% | -25.4% | -60.7% | 12.4% | -58.1% | -23.5% |
In 2024, LUSO-BUSINESS achieves revenue of 126 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +19.0%. Vs 2023, growth of +49% (85 k€ -> 126 k€). After deducting consumption (0 €), gross margin stands at 126 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 30 k€, representing 23.6% of revenue. Positive scissor effect: EBITDA margin improves by +34.2 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 15 k€, i.e. 11.6% of revenue. This profit can be retained or distributed to shareholders.
126 358 €
126 358 €
29 854 €
27 611 €
14 595 €
23.6%
The debt ratio (= Financial debt / Equity x 100) stands at 120%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
120.127%
24.126%
13.755%
0.288
44.4%
In 2024, the debt ratio of LUSO-BUSINESS (120.13) 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 LUSO-BUSINESS (24.1%) 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 2024, the repayment capacity of LUSO-BUSINESS (0.29) 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 129.52. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
129.522
0.211
In 2024, the liquidity ratio of LUSO-BUSINESS (129.52) 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.
In 2024, the interest coverage of LUSO-BUSINESS (0.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 148 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 82 days. The gap of 66 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 1 days of revenue, i.e. 369 € to permanently finance. Over 2016-2024, WCR increased by +104%, requiring additional financing.
369 €
148 j
82 j
0 j
1 j
Based on 134 transactions of similar company sales (all years), the value of LUSO-BUSINESS is estimated at 54 486 € (range 19 446€ - 157 029€). With an EBITDA of 29 854€, the sector multiple of 2.2x is applied. 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.
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This estimate is based on the analysis of 134 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 LUSO-BUSINESS with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of LUSO-BUSINESS in 2024 is 126 k€.
Yes, LUSO-BUSINESS generated a net profit of 15 k€ in 2024.
The headquarters of LUSO-BUSINESS is located in SAINT-ETIENNE (42000), in the department Loire.
The tax return of LUSO-BUSINESS 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).
LUSO-BUSINESS operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.