BOURBON LUMIERE : revenue, balance sheet and financial ratios

BOURBON LUMIERE is a French company founded 52 years ago, specialized in the sector Travaux d'installation électrique sur la voie publique. Based in SAINT-DENIS (97490), this company of category GE shows in 2024 a revenue of 11.3 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 - BOURBON LUMIERE (SIREN 310879713)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 11 318 991 € 18 422 906 € 12 327 276 € 11 260 690 € 10 778 549 € 11 961 720 € 7 278 612 € 7 343 367 € 7 840 228 € 7 080 622 €
Net income 845 428 € -1 606 883 € 527 594 € 402 723 € -448 409 € 145 570 € 307 945 € 291 150 € 180 361 € 49 102 €
EBITDA 894 199 € 298 760 € 386 463 € 236 402 € -243 552 € -72 808 € 221 301 € 433 890 € 147 439 € -114 489 €
Net margin 7.5% -8.7% 4.3% 3.6% -4.2% 1.2% 4.2% 4.0% 2.3% 0.7%

Revenue and income statement

In 2024, BOURBON LUMIERE achieves revenue of 11.3 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Significant drop of -39% vs 2023. After deducting consumption (268 k€), gross margin stands at 11.1 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 894 k€, representing 7.9% of revenue. Positive scissor effect: EBITDA margin improves by +6.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 845 k€, i.e. 7.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 318 991 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

11 051 258 €

EBITDA (2024) ?
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

894 199 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

786 642 €

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

845 428 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.9%

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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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

3.001%

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

12.995%

Cash flow / Revenue (2024) ?
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

-5.512%

Repayment capacity (2024) ?
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

-0.046

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

53.8%

Solvency indicators evolution
BOURBON LUMIERE

Sector positioning

Debt ratio
3.0 2024
2022
2023
2024
Q1: 0.04
Med: 10.12
Q3: 35.68
Good

In 2024, the debt ratio of BOURBON LUMIERE (3.00) 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
12.99% 2024
2022
2023
2024
Q1: 10.44%
Med: 25.04%
Q3: 43.2%
Average -23 pts over 3 years

In 2024, the financial autonomy of BOURBON LUMIERE (13.0%) 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
-0.05 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 0.95 years
Excellent -26 pts over 3 years

In 2024, the repayment capacity of BOURBON LUMIERE (-0.05) 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 247.30. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

247.299

Interest coverage (2024) ?
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

0.053

Liquidity indicators evolution
BOURBON LUMIERE

Sector positioning

Liquidity ratio
247.3 2024
2022
2023
2024
Q1: 149.02
Med: 180.61
Q3: 245.87
Excellent +8 pts over 3 years

In 2024, the liquidity ratio of BOURBON LUMIERE (247.30) 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
0.05x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.25x
Q3: 4.71x
Average -25 pts over 3 years

In 2024, the interest coverage of BOURBON LUMIERE (0.1x) 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: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. The company must finance 20 days of gap between collections and payments. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-4 days): operations structurally generate cash. Notable WCR improvement over the period (-109%), freeing up cash.

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

-113 077 €

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

83 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

63 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

9 j

WCR in days of revenue (2024) ?
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

-4 j

WCR and payment terms evolution
BOURBON LUMIERE

Positioning of BOURBON LUMIERE in its sector

Comparison with sector Travaux d'installation électrique sur la voie publique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 750 509€ to 3 142 654€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
750k€ 1173k€ 3142k€
1 173 157 € Range: 750 509€ - 3 142 654€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 (Travaux d'installation électrique sur la voie publique)

Compare BOURBON LUMIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation électrique sur la voie publique

Frequently asked questions about BOURBON LUMIERE

What is the revenue of BOURBON LUMIERE ?

The revenue of BOURBON LUMIERE in 2024 is 11.3 M€.

Is BOURBON LUMIERE profitable?

Yes, BOURBON LUMIERE generated a net profit of 845 k€ in 2024.

Where is the headquarters of BOURBON LUMIERE ?

The headquarters of BOURBON LUMIERE is located in SAINT-DENIS (97490), in the department La Reunion.

Where to find the tax return of BOURBON LUMIERE ?

The tax return of BOURBON 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 BOURBON LUMIERE operate?

BOURBON LUMIERE operates in the sector Travaux d'installation électrique sur la voie publique (NAF code 43.21B). See the 'Sector positioning' section above to compare the company with its competitors.