LUTECIA PATRIMOINE : revenue, balance sheet and financial ratios

LUTECIA PATRIMOINE is a French company founded 20 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75008), this company of category PME shows in 2020 a revenue of 466 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 - LUTECIA PATRIMOINE (SIREN 489394809)
Indicator 2020 2019 2018 2017
Revenue 465 569 € 504 910 € 587 925 € 368 407 €
Net income -14 803 € 21 369 € -166 092 € 1 006 €
EBITDA 143 455 € 162 511 € -92 975 € 25 119 €
Net margin -3.2% 4.2% -28.3% 0.3%

Revenue and income statement

In 2020, LUTECIA PATRIMOINE achieves revenue of 466 k€. Over the period 2017-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +8.1%. Slight decline of -8% vs 2019. After deducting consumption (0 €), gross margin stands at 466 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 143 k€, representing 30.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -15 k€ (-3.2% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

465 569 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

465 569 €

EBITDA (2020) ?
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

143 455 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

138 822 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-14 803 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

30.6%

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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 -668%. 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 -14%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-667.722%

Financial autonomy (2020) ?
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

-14.005%

Cash flow / Revenue (2020) ?
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

-2.175%

Repayment capacity (2020) ?
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

-82.812

Asset age ratio (2020) ?
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

23.3%

Solvency indicators evolution
LUTECIA PATRIMOINE

Sector positioning

Debt ratio
-667.72 2020
2018
2019
2020
Q1: 0.0
Med: 5.56
Q3: 57.95
Excellent

In 2020, the debt ratio of LUTECIA PATRIMOINE (-667.72) 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
-14.01% 2020
2018
2019
2020
Q1: 5.53%
Med: 38.14%
Q3: 73.13%
Average

In 2020, the financial autonomy of LUTECIA PATRIMOINE (-14.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-82.81 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.94 years
Excellent

In 2020, the repayment capacity of LUTECIA PATRIMOINE (-82.81) 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 528.33. 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 18.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

528.328

Interest coverage (2020) ?
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

18.46

Liquidity indicators evolution
LUTECIA PATRIMOINE

Sector positioning

Liquidity ratio
528.33 2020
2018
2019
2020
Q1: 140.02
Med: 286.52
Q3: 706.11
Good +9 pts over 3 years

In 2020, the liquidity ratio of LUTECIA PATRIMOINE (528.33) 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
18.46x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.12x
Excellent +50 pts over 3 years

In 2020, the interest coverage of LUTECIA PATRIMOINE (18.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 447 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 411 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 531 days of revenue, i.e. 686 k€ to permanently finance. Over 2017-2020, WCR increased by +149%, requiring additional financing.

Operating WCR (2020) ?
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

686 463 €

Customer credit (2020) ?
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

447 j

Supplier credit (2020) ?
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

36 j

Inventory turnover (2020) ?
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 (2020) ?
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

531 j

WCR and payment terms evolution
LUTECIA PATRIMOINE

Positioning of LUTECIA PATRIMOINE in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 53 transactions of similar company sales in 2020, the value of LUTECIA PATRIMOINE is estimated at 487 987 € (range 284 593€ - 754 648€). With an EBITDA of 143 455€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.45x (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 2020
53 tx
284k€ 487k€ 754k€
487 987 € Range: 284 593€ - 754 648€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
143 455 € × 4.6x
Estimation 654 069 €
399 267€ - 1 056 086€
Revenue Multiple 30%
465 569 € × 0.45x
Estimation 211 186 €
93 470€ - 252 253€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 (Conseil pour les affaires et autres conseils de gestion)

Compare LUTECIA PATRIMOINE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about LUTECIA PATRIMOINE

What is the revenue of LUTECIA PATRIMOINE ?

The revenue of LUTECIA PATRIMOINE in 2020 is 466 k€.

Is LUTECIA PATRIMOINE profitable?

LUTECIA PATRIMOINE recorded a net loss in 2020.

Where is the headquarters of LUTECIA PATRIMOINE ?

The headquarters of LUTECIA PATRIMOINE is located in PARIS (75008), in the department Paris.

Where to find the tax return of LUTECIA PATRIMOINE ?

The tax return of LUTECIA PATRIMOINE 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 LUTECIA PATRIMOINE operate?

LUTECIA PATRIMOINE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.