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ANNEE LUMIERE : revenue, balance sheet and financial ratios

ANNEE LUMIERE is a French company founded 31 years ago, specialized in the sector Production de films et de programmes pour la télévision . Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2024 a net income positive of 1.2 M€. 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 - ANNEE LUMIERE (SIREN 398409268)
Indicator 2024 2023 2021 2020 2019 2018
Revenue N/C N/C N/C N/C N/C N/C
Net income 1 167 453 € 435 858 € 223 245 € 131 243 € 215 645 € 244 395 €
EBITDA N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, ANNEE LUMIERE generates positive net income of 1.2 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 244 k€ -> 1.2 M€.

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

1 167 453 €

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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 3%. 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 76%. 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

3.117%

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

76.343%

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

14.4%

Solvency indicators evolution
ANNEE LUMIERE

Sector positioning

Debt ratio
3.12 2024
2021
2023
2024
Q1: 0.0
Med: 3.12
Q3: 40.06
Good +5 pts over 3 years

In 2024, the debt ratio of ANNEE LUMIERE (3.12) 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
76.34% 2024
2021
2023
2024
Q1: 2.65%
Med: 27.04%
Q3: 59.73%
Excellent

In 2024, the financial autonomy of ANNEE LUMIERE (76.3%) 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 453.17. 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

453.169

Liquidity indicators evolution
ANNEE LUMIERE

Sector positioning

Liquidity ratio
453.17 2024
2021
2023
2024
Q1: 110.74
Med: 205.42
Q3: 432.49
Excellent

In 2024, the liquidity ratio of ANNEE LUMIERE (453.17) 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.

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: 399 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. The gap of 302 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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

399 j

Supplier credit (2024) ?
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

97 j

Inventory turnover (2024) ?
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 and payment terms evolution
ANNEE LUMIERE

Positioning of ANNEE LUMIERE in its sector

Comparison with sector Production de films et de programmes pour la télévision

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 352 194€ to 5 635 837€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
352k€ 1082k€ 5635k€
1 082 199 € Range: 352 194€ - 5 635 837€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Production de films et de programmes pour la télévision )

Compare ANNEE LUMIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Production de films et de programmes pour la télévision

Frequently asked questions about ANNEE LUMIERE

What is the revenue of ANNEE LUMIERE ?

The revenue of ANNEE LUMIERE is not publicly disclosed (confidential accounts filed with INPI).

Is ANNEE LUMIERE profitable?

Yes, ANNEE LUMIERE generated a net profit of 1.2 M€ in 2024.

Where is the headquarters of ANNEE LUMIERE ?

The headquarters of ANNEE LUMIERE is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of ANNEE LUMIERE ?

The tax return of ANNEE 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 ANNEE LUMIERE operate?

ANNEE LUMIERE operates in the sector Production de films et de programmes pour la télévision (NAF code 59.11A). See the 'Sector positioning' section above to compare the company with its competitors.