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

YVES DELOFFRE - LUTHIER : revenue, balance sheet and financial ratios

YVES DELOFFRE - LUTHIER is a French company founded 33 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in BESANCON (25000), this company of category PME shows in 2024 a net income positive of 14 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 - YVES DELOFFRE - LUTHIER (SIREN 388583957)
Indicator 2024 2018 2017
Revenue N/C N/C N/C
Net income 14 258 € 10 762 € -4 000 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2024, YVES DELOFFRE - LUTHIER generates positive net income of 14 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

14 258 €

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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 5%. 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 85%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

4.997%

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

85.032%

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

0.5%

Solvency indicators evolution
YVES DELOFFRE - LUTHIER

Sector positioning

Debt ratio
5.0 2024
2017
2018
2024
Q1: 0.9
Med: 20.7
Q3: 70.89
Good -21 pts over 3 years

In 2024, the debt ratio of YVES DELOFFRE - LUTHIER (5.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
85.03% 2024
2017
2018
2024
Q1: 7.19%
Med: 33.38%
Q3: 56.89%
Excellent +5 pts over 3 years

In 2024, the financial autonomy of YVES DELOFFRE - LUTHIER (85.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 931.08. 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

931.076

Liquidity indicators evolution
YVES DELOFFRE - LUTHIER

Sector positioning

Liquidity ratio
931.08 2024
2017
2018
2024
Q1: 141.42
Med: 215.48
Q3: 351.71
Excellent

In 2024, the liquidity ratio of YVES DELOFFRE - LUTHIER (931.08) 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 YVES DELOFFRE - LUTHIER in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of YVES DELOFFRE - LUTHIER is estimated at 68 148 € (range 30 814€ - 113 154€). 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
61 tx
30k€ 68k€ 113k€
68 148 € Range: 30 814€ - 113 154€
NAF 5 année 2024

Valuation method used

Net Income Multiple
14 258 € × 4.8x = 68 149 €
Range: 30 815€ - 113 155€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Commerce de détail d'autres équipements du foyer)

Compare YVES DELOFFRE - LUTHIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about YVES DELOFFRE - LUTHIER

What is the revenue of YVES DELOFFRE - LUTHIER ?

The revenue of YVES DELOFFRE - LUTHIER is not publicly disclosed (confidential accounts filed with INPI).

Is YVES DELOFFRE - LUTHIER profitable?

Yes, YVES DELOFFRE - LUTHIER generated a net profit of 14 k€ in 2024.

Where is the headquarters of YVES DELOFFRE - LUTHIER ?

The headquarters of YVES DELOFFRE - LUTHIER is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of YVES DELOFFRE - LUTHIER ?

The tax return of YVES DELOFFRE - LUTHIER 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 YVES DELOFFRE - LUTHIER operate?

YVES DELOFFRE - LUTHIER operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.