Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2009-03-21 (17 years)Status: ActiveBusiness sector: Commerce de détail d'habillement en magasin spécialiséLocation: LOUDEAC (22600), Cotes-d'Armor
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LUTEX : revenue, balance sheet and financial ratios
LUTEX is a French company
founded 17 years ago,
specialized in the sector Commerce de détail d'habillement en magasin spécialisé.
Based in LOUDEAC (22600),
this company of category PME
shows in 2025 a net income positive of 177 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, LUTEX generates positive net income of 177 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2025: 88 k€ -> 177 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
176 769 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
88.352%
Financial autonomy (2025)
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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
48.673%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2023
2024
2025
Debt ratio
116.518
140.937
88.352
Financial autonomy
32.02
37.362
48.673
Repayment capacity
None
None
None
Cash flow / Revenue
None%
None%
None%
Sector positioning
Debt ratio
88.352025
2023
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Average
In 2025, the debt ratio of LUTEX (88.35) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
48.67%2025
2023
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Good+9 pts over 3 years
In 2025, the financial autonomy of LUTEX (48.7%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 586.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
586.749
Liquidity indicators evolution LUTEX
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2023
2024
2025
Liquidity ratio
144.039
425.735
586.749
Interest coverage
None
None
None
Sector positioning
Liquidity ratio
586.752025
2023
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Excellent+44 pts over 3 years
In 2025, the liquidity ratio of LUTEX (586.75) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Positioning of LUTEX in its sector
Comparison with sector Commerce de détail d'habillement en magasin spécialisé
Valuation estimate
Based on 51 transactions of similar company sales
in 2025,
the value of LUTEX is estimated at
375 040 €
(range 227 259€ - 1 686 871€).
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 value2025
51 tx
227k€375k€1686k€
375 040 €Range: 227 259€ - 1 686 871€
NAF 5 année 2025
Valuation method used
Net Income Multiple
176 769 €
×
2.1x
=375 040 €
Range: 227 260€ - 1 686 871€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 51 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'habillement en magasin spécialisé)
Compare LUTEX with other companies in the same sector:
The revenue of LUTEX is not publicly disclosed (confidential accounts filed with INPI).
Is LUTEX profitable?
Yes, LUTEX generated a net profit of 177 k€ in 2025.
Where is the headquarters of LUTEX ?
The headquarters of LUTEX is located in LOUDEAC (22600), in the department Cotes-d'Armor.
Where to find the tax return of LUTEX ?
The tax return of LUTEX 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 LUTEX operate?
LUTEX operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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