SCI DU PETIT LUCIEN : revenue, balance sheet and financial ratios

SCI DU PETIT LUCIEN is a French company founded 14 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LES TROIS-BASSINS (97426), this company of category PME shows in 2020 a revenue of 15 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 - SCI DU PETIT LUCIEN (SIREN 534547658)
Indicator 2020 2019
Revenue 15 000 € 25 560 €
Net income 19 135 € 2 739 €
EBITDA 4 351 € 17 586 €
Net margin 127.6% 10.7%

Revenue and income statement

In 2020, SCI DU PETIT LUCIEN achieves revenue of 15 k€. Significant drop of -41% vs 2019. After deducting consumption (0 €), gross margin stands at 15 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 4 k€, representing 29.0% of revenue. Warning negative scissor effect: despite revenue change (-41%), EBITDA varies by -75%, reducing margin by 39.8 pts. This reflects costs rising faster than 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 19 k€, i.e. 127.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 000 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

15 000 €

EBITDA (2020) ?
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

4 351 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-4 367 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 135 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

29.0%

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 14%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 104.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.47%

Financial autonomy (2020) ?
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

86.392%

Cash flow / Revenue (2020) ?
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

4.873%

Repayment capacity (2020) ?
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

104.566

Asset age ratio (2020) ?
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

92.9%

Solvency indicators evolution
SCI DU PETIT LUCIEN

Sector positioning

Debt ratio
14.47 2020
2019
2020
Q1: 0.0
Med: 12.54
Q3: 165.29
Average

In 2020, the debt ratio of SCI DU PETIT LUCIEN (14.47) 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
86.39% 2020
2019
2020
Q1: 2.35%
Med: 37.75%
Q3: 80.16%
Excellent

In 2020, the financial autonomy of SCI DU PETIT LUCIEN (86.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
104.57 years 2020
2019
2020
Q1: -0.01 years
Med: 0.43 years
Q3: 9.29 years
Average +8 pts over 2 years

In 2020, the repayment capacity of SCI DU PETIT LUCIEN (104.57) 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 5092.89. 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 83.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

5092.892

Interest coverage (2020) ?
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

83.314

Liquidity indicators evolution
SCI DU PETIT LUCIEN

Sector positioning

Liquidity ratio
5092.89 2020
2019
2020
Q1: 79.88
Med: 255.9
Q3: 986.53
Excellent +11 pts over 2 years

In 2020, the liquidity ratio of SCI DU PETIT LUCIEN (5092.89) 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.

Interest coverage
83.31x 2020
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 13.38x
Excellent

In 2020, the interest coverage of SCI DU PETIT LUCIEN (83.3x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 180 days. Excellent situation: suppliers finance 155 days of the operating cycle (retail model). Overall, WCR represents 5719 days of revenue, i.e. 238 k€ to permanently finance.

Operating WCR (2020) ?
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

238 300 €

Customer credit (2020) ?
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

25 j

Supplier credit (2020) ?
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

180 j

Inventory turnover (2020) ?
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 (2020) ?
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

5719 j

WCR and payment terms evolution
SCI DU PETIT LUCIEN

Positioning of SCI DU PETIT LUCIEN in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 193 transactions of similar company sales in 2020, the value of SCI DU PETIT LUCIEN is estimated at 36 283 € (range 14 854€ - 69 861€). With an EBITDA of 4 351€, the sector multiple of 6.2x is applied. The price/revenue ratio is 0.62x (in line with sector norms). 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 2020
193 transactions
14k€ 36k€ 69k€
36 283 € Range: 14 854€ - 69 861€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 351 € × 6.2x
Estimation 26 981 €
11 117€ - 36 890€
Revenue Multiple 30%
15 000 € × 0.62x
Estimation 9 314 €
5 773€ - 20 635€
Net Income Multiple 20%
19 135 € × 5.2x
Estimation 99 990 €
37 820€ - 226 132€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Location de terrains et d'autres biens immobiliers)

Compare SCI DU PETIT LUCIEN with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SCI DU PETIT LUCIEN

What is the revenue of SCI DU PETIT LUCIEN ?

The revenue of SCI DU PETIT LUCIEN in 2020 is 15 k€.

Is SCI DU PETIT LUCIEN profitable?

Yes, SCI DU PETIT LUCIEN generated a net profit of 19 k€ in 2020.

Where is the headquarters of SCI DU PETIT LUCIEN ?

The headquarters of SCI DU PETIT LUCIEN is located in LES TROIS-BASSINS (97426), in the department La Reunion.

Where to find the tax return of SCI DU PETIT LUCIEN ?

The tax return of SCI DU PETIT LUCIEN 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 SCI DU PETIT LUCIEN operate?

SCI DU PETIT LUCIEN operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.