Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1900-01-01 (126 years)Status: ActiveBusiness sector: Fabrication d’articles de joaillerie et bijouterieLocation: LYON (69001), Rhone
LYON SERTI : revenue, balance sheet and financial ratios
LYON SERTI is a French company
founded 126 years ago,
specialized in the sector Fabrication d’articles de joaillerie et bijouterie.
Based in LYON (69001),
this company of category PME
shows in 2019 a revenue of 2.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, LYON SERTI generates positive net income of 77 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
76 509 €
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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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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
56.32%
Financial autonomy (2025)
?
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
45.295%
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
2017
2018
2019
2020
2021
2023
2024
2025
Debt ratio
335.779
59.01
2.509
116.537
54.472
34.077
37.577
56.32
Financial autonomy
8.454
31.147
57.108
30.403
39.487
53.163
49.452
45.295
Repayment capacity
-1.711
0.724
0.042
None
None
None
None
None
Cash flow / Revenue
-8.927%
10.316%
13.639%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
56.322025
2023
2024
2025
Q1: 0.03
Med: 3.27
Q3: 40.03
Watch+15 pts over 3 years
In 2025, the debt ratio of LYON SERTI (56.32) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
45.3%2025
2023
2024
2025
Q1: 28.4%
Med: 58.55%
Q3: 79.56%
Average-19 pts over 3 years
In 2025, the financial autonomy of LYON SERTI (45.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 199.17. 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
199.173
Liquidity indicators evolution LYON SERTI
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2023
2024
2025
Liquidity ratio
135.821
178.9
233.495
275.792
229.131
306.398
224.04
199.173
Interest coverage
-3.513
1.645
0.648
None
None
None
None
None
Sector positioning
Liquidity ratio
199.172025
2023
2024
2025
Q1: 221.45
Med: 362.88
Q3: 592.9
Watch-27 pts over 3 years
In 2025, the liquidity ratio of LYON SERTI (199.17) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
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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
0 €
Customer credit (2025)
?
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
0 j
Supplier credit (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution LYON SERTI
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2023
2024
2025
Operating WCR
104 692 €
146 647 €
176 995 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
6
4
4
0
0
0
0
0
Customer payment term (days)
90
65
57
0
0
0
0
0
Supplier payment term (days)
76
34
28
0
0
0
0
0
Positioning of LYON SERTI in its sector
Comparison with sector Fabrication d’articles de joaillerie et bijouterie
Valuation estimate
Based on 101 transactions of similar company sales
(all years),
the value of LYON SERTI is estimated at
213 167 €
(range 59 327€ - 435 559€).
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.
Estimated enterprise value2025
101 transactions
59k€213k€435k€
213 167 €Range: 59 327€ - 435 559€
Section all-time
Aggregated at NAF section level
Valuation method used
Net Income Multiple
76 509 €
×
2.8x
=213 168 €
Range: 59 328€ - 435 560€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 101 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 (Fabrication d’articles de joaillerie et bijouterie)
Compare LYON SERTI with other companies in the same sector:
Yes, LYON SERTI generated a net profit of 77 k€ in 2025.
Where is the headquarters of LYON SERTI ?
The headquarters of LYON SERTI is located in LYON (69001), in the department Rhone.
Where to find the tax return of LYON SERTI ?
The tax return of LYON SERTI 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 LYON SERTI operate?
LYON SERTI operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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