LUSO REDE : revenue, balance sheet and financial ratios

LUSO REDE is a French company founded 12 years ago, specialized in the sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé. Based in BESSANCOURT (95550), this company of category PME shows in 2023 a revenue of 265 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

Financial history - LUSO REDE (SIREN 793959222)
Indicator 2023 2022 2021 2020 2019 2017 2016 2015
Revenue 265 065 € 264 047 € 293 948 € N/C N/C N/C N/C N/C
Net income 4 672 € 13 241 € 35 043 € -2 999 € -3 092 € -4 742 € -3 248 € -3 851 €
EBITDA 7 246 € 16 223 € 37 746 € -1 164 € -1 222 € -1 555 € -1 527 € N/C
Net margin 1.8% 5.0% 11.9% N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, LUSO REDE achieves revenue of 265 k€. Revenue is declining over the period 2021-2023 (CAGR: -5.0%). Vs 2022: +0%. After deducting consumption (133 k€), gross margin stands at 132 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 2.7% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -55%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

265 065 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

132 204 €

EBITDA (2023) ?
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

7 246 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

7 245 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 672 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.7%

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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 61%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.152%

Financial autonomy (2023) ?
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

61.145%

Cash flow / Revenue (2023) ?
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

2.422%

Repayment capacity (2023) ?
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

0.016

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

0.0%

Solvency indicators evolution
LUSO REDE

Sector positioning

Debt ratio
0.15 2023
2021
2022
2023
Q1: 0.0
Med: 8.64
Q3: 60.53
Good -38 pts over 3 years

In 2023, the debt ratio of LUSO REDE (0.15) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
61.15% 2023
2021
2022
2023
Q1: 2.62%
Med: 26.0%
Q3: 52.64%
Excellent +11 pts over 3 years

In 2023, the financial autonomy of LUSO REDE (61.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.02 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.61 years
Average -16 pts over 3 years

In 2023, the repayment capacity of LUSO REDE (0.02) 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 228.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

228.411

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
LUSO REDE

Sector positioning

Liquidity ratio
228.41 2023
2021
2022
2023
Q1: 123.85
Med: 198.09
Q3: 334.69
Good -18 pts over 3 years

In 2023, the liquidity ratio of LUSO REDE (228.41) 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.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.59x
Average

In 2023, the interest coverage of LUSO REDE (0.0x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). WCR is negative (-14 days): operations structurally generate cash.

Operating WCR (2023) ?
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

-10 237 €

Customer credit (2023) ?
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

5 j

Supplier credit (2023) ?
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

52 j

Inventory turnover (2023) ?
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 (2023) ?
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

-14 j

WCR and payment terms evolution
LUSO REDE

Positioning of LUSO REDE in its sector

Comparison with sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 14 725€ to 47 571€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
14k€ 25k€ 47k€
25 148 € Range: 14 725€ - 47 571€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé)

Compare LUSO REDE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé

Frequently asked questions about LUSO REDE

What is the revenue of LUSO REDE ?

The revenue of LUSO REDE in 2023 is 265 k€.

Is LUSO REDE profitable?

Yes, LUSO REDE generated a net profit of 5 k€ in 2023.

Where is the headquarters of LUSO REDE ?

The headquarters of LUSO REDE is located in BESSANCOURT (95550), in the department Val-d'Oise.

Where to find the tax return of LUSO REDE ?

The tax return of LUSO REDE 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 LUSO REDE operate?

LUSO REDE operates in the sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé (NAF code 47.41Z). See the 'Sector positioning' section above to compare the company with its competitors.