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

SAS LUCE : revenue, balance sheet and financial ratios

SAS LUCE is a French company founded 48 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in CHALON-SUR-SAONE (71100), this company of category PME shows in 2017 a net income negative of -74 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 LUCE (SIREN 311733521)
Indicator 2017 2016
Revenue N/C N/C
Net income -74 145 € -7 676 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2017, SAS LUCE records a net loss of 74 k€. This deficit will reduce equity on the balance sheet.

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-74 145 €

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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 172%. 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 33%. The balance between equity and debt is satisfactory.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

172.449%

Financial autonomy (2017) ?
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

33.266%

Asset age ratio (2017) ?
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

7.6%

Solvency indicators evolution
SAS LUCE

Sector positioning

Debt ratio
172.45 2017
2016
2017
Q1: 0.11
Med: 29.2
Q3: 141.54
Average +6 pts over 2 years

In 2017, the debt ratio of SAS LUCE (172.45) 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
33.27% 2017
2016
2017
Q1: 9.67%
Med: 34.76%
Q3: 61.2%
Average -8 pts over 2 years

In 2017, the financial autonomy of SAS LUCE (33.3%) 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 532.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

532.509

Liquidity indicators evolution
SAS LUCE

Sector positioning

Liquidity ratio
532.51 2017
2016
2017
Q1: 82.27
Med: 146.12
Q3: 266.01
Excellent

In 2017, the liquidity ratio of SAS LUCE (532.51) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Positioning of SAS LUCE in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Similar companies (Commerce de détail d'habillement en magasin spécialisé)

Compare SAS LUCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about SAS LUCE

What is the revenue of SAS LUCE ?

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

Is SAS LUCE profitable?

SAS LUCE recorded a net loss in 2017.

Where is the headquarters of SAS LUCE ?

The headquarters of SAS LUCE is located in CHALON-SUR-SAONE (71100), in the department Saone-et-Loire.

Where to find the tax return of SAS LUCE ?

The tax return of SAS LUCE 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 LUCE operate?

SAS LUCE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.