ARUM LIGHTING : revenue, balance sheet and financial ratios

ARUM LIGHTING is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in SARLAT-LA-CANEDA (24200), this company of category PME shows in 2019 a revenue of 2.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ARUM LIGHTING (SIREN 491347795)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C 2 610 403 € 1 507 442 € 1 092 055 €
Net income 130 637 € 294 130 € 522 975 € 357 104 € 345 428 € 285 418 € 79 509 € 68 628 € 56 170 €
EBITDA N/C N/C N/C N/C N/C N/C 142 559 € 85 494 € 78 072 €
Net margin N/C N/C N/C N/C N/C N/C 3.0% 4.6% 5.1%

Revenue and income statement

In 2025, ARUM LIGHTING generates positive net income of 131 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 56 k€ -> 131 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

130 637 €

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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 13%. 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 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.811%

Financial autonomy (2025) ?
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

77.807%

Asset age ratio (2025) ?
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

28.1%

Solvency indicators evolution
ARUM LIGHTING

Sector positioning

Debt ratio
12.81 2025
2023
2024
2025
Q1: 0.84
Med: 10.11
Q3: 39.79
Average -8 pts over 3 years

In 2025, the debt ratio of ARUM LIGHTING (12.81) 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
77.81% 2025
2023
2024
2025
Q1: 29.93%
Med: 50.37%
Q3: 68.8%
Excellent

In 2025, the financial autonomy of ARUM LIGHTING (77.8%) 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 1269.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

1269.698

Liquidity indicators evolution
ARUM LIGHTING

Sector positioning

Liquidity ratio
1269.7 2025
2023
2024
2025
Q1: 167.22
Med: 247.97
Q3: 389.14
Excellent

In 2025, the liquidity ratio of ARUM LIGHTING (1269.70) 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.

Operating WCR (2025) ?
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 (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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
ARUM LIGHTING

Positioning of ARUM LIGHTING in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 23 669€ to 621 994€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
23k€ 111k€ 621k€
111 962 € Range: 23 669€ - 621 994€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 33 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 gros (commerce interentreprises) de matériel électrique)

Compare ARUM LIGHTING with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about ARUM LIGHTING

What is the revenue of ARUM LIGHTING ?

The revenue of ARUM LIGHTING in 2019 is 2.6 M€.

Is ARUM LIGHTING profitable?

Yes, ARUM LIGHTING generated a net profit of 131 k€ in 2025.

Where is the headquarters of ARUM LIGHTING ?

The headquarters of ARUM LIGHTING is located in SARLAT-LA-CANEDA (24200), in the department Dordogne.

Where to find the tax return of ARUM LIGHTING ?

The tax return of ARUM LIGHTING 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 ARUM LIGHTING operate?

ARUM LIGHTING operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.