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LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE : revenue, balance sheet and financial ratios

LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE is a French company founded 8 years ago, specialized in the sector Gestion de fonds. Based in LITTENHEIM (67490), this company of category PME shows in 2019 a revenue of 24 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

Financial history - LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE (SIREN 840506349)
Indicator 2019
Revenue 23 880 €
Net income 16 359 €
EBITDA 20 590 €
Net margin 68.5%

Revenue and income statement

In 2019, LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE achieves revenue of 24 k€. After deducting consumption (0 €), gross margin stands at 24 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 21 k€, representing 86.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 68.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

23 880 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

23 880 €

EBITDA (2019) ?
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

20 590 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

20 590 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

16 359 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

86.2%

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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 625%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 68.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

624.857%

Financial autonomy (2019) ?
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

13.214%

Cash flow / Revenue (2019) ?
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

68.505%

Repayment capacity (2019) ?
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

6.631

Solvency indicators evolution
LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE

Sector positioning

Debt ratio
624.86 2019
2019
Q1: 0.01
Med: 14.09
Q3: 115.95
Average

In 2019, the debt ratio of LUTZ CATHERINE SPFPL DE V... (624.86) 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
13.21% 2019
2019
Q1: 13.5%
Med: 53.04%
Q3: 87.88%
Average

In 2019, the financial autonomy of LUTZ CATHERINE SPFPL DE V... (13.2%) 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
6.63 years 2019
2019
Q1: -0.13 years
Med: 0.0 years
Q3: 3.38 years
Average

In 2019, the repayment capacity of LUTZ CATHERINE SPFPL DE V... (6.63) 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 133.92. 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 6.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

133.923

Interest coverage (2019) ?
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

6.527

Liquidity indicators evolution
LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE

Sector positioning

Liquidity ratio
133.92 2019
2019
Q1: 99.47
Med: 355.82
Q3: 1949.83
Average

In 2019, the liquidity ratio of LUTZ CATHERINE SPFPL DE V... (133.92) 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.

Interest coverage
6.53x 2019
2019
Q1: -44.24x
Med: 0.0x
Q3: 0.0x
Excellent

In 2019, the interest coverage of LUTZ CATHERINE SPFPL DE V... (6.5x) 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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The gap of 41 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-5 days): operations structurally generate cash.

Operating WCR (2019) ?
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

-343 €

Customer credit (2019) ?
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

62 j

Supplier credit (2019) ?
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

21 j

Inventory turnover (2019) ?
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 (2019) ?
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

-5 j

WCR and payment terms evolution
LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE

Positioning of LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 61 transactions of similar company sales in 2019, the value of LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE is estimated at 70 056 € (range 30 874€ - 125 710€). With an EBITDA of 20 590€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.46x (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 2019
61 tx
30k€ 70k€ 125k€
70 056 € Range: 30 874€ - 125 710€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 590 € × 3.4x
Estimation 70 912 €
27 282€ - 131 955€
Revenue Multiple 30%
23 880 € × 0.46x
Estimation 10 903 €
6 322€ - 15 700€
Net Income Multiple 20%
16 359 € × 9.6x
Estimation 156 647 €
76 684€ - 275 115€
How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Gestion de fonds)

Compare LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE

What is the revenue of LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE ?

The revenue of LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE in 2019 is 24 k€.

Is LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE profitable?

Yes, LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE generated a net profit of 16 k€ in 2019.

Where is the headquarters of LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE ?

The headquarters of LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE is located in LITTENHEIM (67490), in the department Bas-Rhin.

Where to find the tax return of LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE ?

The tax return of LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE 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 LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE operate?

LUTZ CATHERINE SPFPL DE VETERINAIRES A RESPONSABILITE LIMITEE operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.