SIREN : 534169420
LUTMANN PARTICIPATION is a French company founded 14 years ago, specialized in the sector Activités des sièges sociaux. Based in HAGONDANGE (57300), this company of category PME shows in 2022 a revenue of 450 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 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 450 000 € | 529 315 € | 452 557 € | 439 698 € | 348 765 € | N/C |
| Net income | 563 949 € | 95 037 € | -65 432 € | 33 459 € | 325 351 € | 171 612 € |
| EBITDA | 56 976 € | 124 171 € | 117 860 € | 110 615 € | 57 652 € | -3 177 € |
| Net margin | 125.3% | 18.0% | -14.5% | 7.6% | 93.3% | N/C |
In 2022, LUTMANN PARTICIPATION achieves revenue of 450 k€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Significant drop of -15% vs 2021. After deducting consumption (127 €), gross margin stands at 450 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 57 k€, representing 12.7% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -54%, reducing margin by 10.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 564 k€, i.e. 125.3% of revenue. This profit can be retained or distributed to shareholders.
450 000 €
449 873 €
56 976 €
15 504 €
563 949 €
12.7%
The debt ratio (= Financial debt / Equity x 100) stands at 272%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. 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 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 126.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
272.43%
24.13%
126.658%
2.724
50.1%
In 2022, the debt ratio of LUTMANN PARTICIPATION (272.43) 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 2022, the financial autonomy of LUTMANN PARTICIPATION (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 2022, the repayment capacity of LUTMANN PARTICIPATION (2.72) 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 675.18. 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 22.8x. Operating income very largely covers interest expenses: high safety margin.
675.183
22.785
In 2022, the liquidity ratio of LUTMANN PARTICIPATION (675.18) 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 2022, the interest coverage of LUTMANN PARTICIPATION (22.8x) 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: 144 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 327 days. Excellent situation: suppliers finance 183 days of the operating cycle (retail model). Overall, WCR represents 1116 days of revenue, i.e. 1.4 M€ to permanently finance.
1 394 464 €
144 j
327 j
0 j
1116 j
Based on 107 transactions of similar company sales in 2022, the value of LUTMANN PARTICIPATION is estimated at 905 348 € (range 567 307€ - 1 541 708€). With an EBITDA of 56 976€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.65x (in line with sector norms). 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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 107 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 LUTMANN PARTICIPATION with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of LUTMANN PARTICIPATION in 2022 is 450 k€.
Yes, LUTMANN PARTICIPATION generated a net profit of 564 k€ in 2022.
The headquarters of LUTMANN PARTICIPATION is located in HAGONDANGE (57300), in the department Moselle.
The tax return of LUTMANN 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).
LUTMANN PARTICIPATION operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.