SARL LUCAND JEAN-PIERRE : revenue, balance sheet and financial ratios

SARL LUCAND JEAN-PIERRE is a French company founded 35 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in MARSANNAY-LA-COTE (21160), this company of category PME shows in 2022 a revenue of 1.3 M€. 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 - SARL LUCAND JEAN-PIERRE (SIREN 380254953)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 312 879 € N/C 1 141 810 € 1 393 708 € 1 325 866 € 1 251 930 € 1 148 869 €
Net income 8 535 € 33 565 € 72 779 € -46 569 € -42 090 € 20 853 € 66 447 € 103 979 € 56 540 €
EBITDA N/C N/C 60 246 € N/C -53 658 € 18 285 € 71 344 € 128 054 € 84 848 €
Net margin N/C N/C 5.5% N/C -3.7% 1.5% 5.0% 8.3% 4.9%

Revenue and income statement

In 2024, SARL LUCAND JEAN-PIERRE generates positive net income of 9 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 57 k€ -> 9 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 535 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

77.021%

Financial autonomy (2024) ?
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

34.426%

Asset age ratio (2024) ?
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

19.2%

Solvency indicators evolution
SARL LUCAND JEAN-PIERRE

Sector positioning

Debt ratio
77.02 2024
2022
2023
2024
Q1: 0.09
Med: 10.81
Q3: 41.59
Average

In 2024, the debt ratio of SARL LUCAND JEAN-PIERRE (77.02) 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
34.43% 2024
2022
2023
2024
Q1: 4.71%
Med: 31.2%
Q3: 55.39%
Good +14 pts over 3 years

In 2024, the financial autonomy of SARL LUCAND JEAN-PIERRE (34.4%) 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.

Repayment capacity
3.12 years 2022
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.11 years
Average

In 2022, the repayment capacity of SARL LUCAND JEAN-PIERRE (3.12) 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 229.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

229.632

Liquidity indicators evolution
SARL LUCAND JEAN-PIERRE

Sector positioning

Liquidity ratio
229.63 2024
2022
2023
2024
Q1: 141.52
Med: 207.6
Q3: 324.48
Good

In 2024, the liquidity ratio of SARL LUCAND JEAN-PIERRE (229.63) 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
1.39x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.47x
Good

In 2022, the interest coverage of SARL LUCAND JEAN-PIERRE (1.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
SARL LUCAND JEAN-PIERRE

Positioning of SARL LUCAND JEAN-PIERRE in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of SARL LUCAND JEAN-PIERRE is estimated at 25 382 € (range 8 888€ - 48 333€). 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 2024
88 tx
8k€ 25k€ 48k€
25 382 € Range: 8 888€ - 48 333€
NAF 5 all-time

Valuation method used

Net Income Multiple
8 535 € × 3.0x = 25 382 €
Range: 8 889€ - 48 333€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)

Compare SARL LUCAND JEAN-PIERRE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about SARL LUCAND JEAN-PIERRE

What is the revenue of SARL LUCAND JEAN-PIERRE ?

The revenue of SARL LUCAND JEAN-PIERRE in 2022 is 1.3 M€.

Is SARL LUCAND JEAN-PIERRE profitable?

Yes, SARL LUCAND JEAN-PIERRE generated a net profit of 9 k€ in 2024.

Where is the headquarters of SARL LUCAND JEAN-PIERRE ?

The headquarters of SARL LUCAND JEAN-PIERRE is located in MARSANNAY-LA-COTE (21160), in the department Cote-d'Or.

Where to find the tax return of SARL LUCAND JEAN-PIERRE ?

The tax return of SARL LUCAND JEAN-PIERRE 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 SARL LUCAND JEAN-PIERRE operate?

SARL LUCAND JEAN-PIERRE operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.