Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SAS FM LUZERNE : revenue, balance sheet and financial ratios

SAS FM LUZERNE is a French company founded 8 years ago, specialized in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses. Based in VILLEDIEU-LES-BAILLEUL (61160), this company of category PME shows in 2024 a net income positive of 246 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SAS FM LUZERNE (SIREN 838462083)
Indicator 2024 2023 2022 2021
Revenue N/C N/C N/C N/C
Net income 245 853 € 231 858 € 111 172 € 92 609 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2024, SAS FM LUZERNE generates positive net income of 246 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2024: 93 k€ -> 246 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

245 853 €

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Chart evolution

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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 117%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. 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

116.689%

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

32.978%

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

66.1%

Solvency indicators evolution
SAS FM LUZERNE

Sector positioning

Debt ratio
116.69 2024
2022
2023
2024
Q1: 8.45
Med: 47.09
Q3: 129.26
Average

In 2024, the debt ratio of SAS FM LUZERNE (116.69) 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
32.98% 2024
2022
2023
2024
Q1: 16.17%
Med: 41.8%
Q3: 62.9%
Average +12 pts over 3 years

In 2024, the financial autonomy of SAS FM LUZERNE (33.0%) 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 211.77. 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

211.772

Liquidity indicators evolution
SAS FM LUZERNE

Sector positioning

Liquidity ratio
211.77 2024
2022
2023
2024
Q1: 128.97
Med: 251.87
Q3: 490.81
Average

In 2024, the liquidity ratio of SAS FM LUZERNE (211.77) 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.

Positioning of SAS FM LUZERNE in its sector

Comparison with sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of SAS FM LUZERNE is estimated at 600 847 € (range 263 130€ - 1 989 262€). 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 value 2024
138 transactions
263k€ 600k€ 1989k€
600 847 € Range: 263 130€ - 1 989 262€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
245 853 € × 2.4x = 600 847 €
Range: 263 131€ - 1 989 263€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses)

Compare SAS FM LUZERNE with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Frequently asked questions about SAS FM LUZERNE

What is the revenue of SAS FM LUZERNE ?

The revenue of SAS FM LUZERNE is not publicly disclosed (confidential accounts filed with INPI).

Is SAS FM LUZERNE profitable?

Yes, SAS FM LUZERNE generated a net profit of 246 k€ in 2024.

Where is the headquarters of SAS FM LUZERNE ?

The headquarters of SAS FM LUZERNE is located in VILLEDIEU-LES-BAILLEUL (61160), in the department Orne.

Where to find the tax return of SAS FM LUZERNE ?

The tax return of SAS FM LUZERNE 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 SAS FM LUZERNE operate?

SAS FM LUZERNE operates in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses (NAF code 01.11Z). See the 'Sector positioning' section above to compare the company with its competitors.