ALAIN GUILHOT LUMIERE : revenue, balance sheet and financial ratios

ALAIN GUILHOT LUMIERE is a French company founded 16 years ago, specialized in the sector Ingénierie, études techniques. Based in LYON (69001), this company of category PME shows in 2022 a revenue of -2 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ALAIN GUILHOT LUMIERE (SIREN 517625695)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue -1 750 € -1 750 € -1 750 € 69 495 € 7 953 € N/C -1 889 €
Net income -12 € -354 € 4 930 € 1 819 € 5 139 € 271 € 371 €
EBITDA -7 369 € -9 188 € -7 665 € 55 830 € 6 040 € -13 037 € -42 895 €
Net margin 0.7% 20.2% -281.7% 2.6% 64.6% N/C -19.6%

Revenue and income statement

In 2022, ALAIN GUILHOT LUMIERE records a net loss of 12 €. This deficit will reduce equity on the balance sheet.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

-1 750 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-1 750 €

EBITDA (2022) ?
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

-7 369 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

60 559 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-12 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

421.1%

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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 2037%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 0.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2037.296%

Financial autonomy (2022) ?
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

2.926%

Cash flow / Revenue (2022) ?
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

0.686%

Repayment capacity (2022) ?
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

-4256.25

Solvency indicators evolution
ALAIN GUILHOT LUMIERE

Sector positioning

Debt ratio
2037.3 2022
2020
2021
2022
Q1: 0.0
Med: 10.4
Q3: 59.95
Average

In 2022, the debt ratio of ALAIN GUILHOT LUMIERE (2037.30) 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
2.93% 2022
2020
2021
2022
Q1: 10.98%
Med: 36.04%
Q3: 59.81%
Average

In 2022, the financial autonomy of ALAIN GUILHOT LUMIERE (2.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-4256.25 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.24 years
Excellent -50 pts over 3 years

In 2022, the repayment capacity of ALAIN GUILHOT LUMIERE (-4256.25) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 266.99. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

266.992

Interest coverage (2022) ?
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

-0.963

Liquidity indicators evolution
ALAIN GUILHOT LUMIERE

Sector positioning

Liquidity ratio
266.99 2022
2020
2021
2022
Q1: 148.17
Med: 225.78
Q3: 385.26
Good -18 pts over 3 years

In 2022, the liquidity ratio of ALAIN GUILHOT LUMIERE (266.99) 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
-0.96x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.47x
Average

In 2022, the interest coverage of ALAIN GUILHOT LUMIERE (-1.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: -46286 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1961 days. Excellent situation: suppliers finance 48247 days of the operating cycle (retail model). WCR is negative (-16670 days): operations structurally generate cash. Notable WCR improvement over the period (-70%), freeing up cash.

Operating WCR (2022) ?
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

81 035 €

Customer credit (2022) ?
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

-46286 j

Supplier credit (2022) ?
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

1961 j

Inventory turnover (2022) ?
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 (2022) ?
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

-16670 j

WCR and payment terms evolution
ALAIN GUILHOT LUMIERE

Positioning of ALAIN GUILHOT LUMIERE in its sector

Comparison with sector Ingénierie, études techniques

Similar companies (Ingénierie, études techniques)

Compare ALAIN GUILHOT LUMIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ALAIN GUILHOT LUMIERE

What is the revenue of ALAIN GUILHOT LUMIERE ?

The revenue of ALAIN GUILHOT LUMIERE in 2022 is -2 k€.

Is ALAIN GUILHOT LUMIERE profitable?

ALAIN GUILHOT LUMIERE recorded a net loss in 2022.

Where is the headquarters of ALAIN GUILHOT LUMIERE ?

The headquarters of ALAIN GUILHOT LUMIERE is located in LYON (69001), in the department Rhone.

Where to find the tax return of ALAIN GUILHOT LUMIERE ?

The tax return of ALAIN GUILHOT LUMIERE 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 ALAIN GUILHOT LUMIERE operate?

ALAIN GUILHOT LUMIERE operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.