CAPTEURS DE LUMIERE EURL : revenue, balance sheet and financial ratios

CAPTEURS DE LUMIERE EURL is a French company founded 13 years ago, specialized in the sector Fabrication et façonnage d'autres articles en verre, y compris verre technique. Based in ROZET SAINT ALBIN (02210), this company of category PME shows in 2024 a revenue of 236€. 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 - CAPTEURS DE LUMIERE EURL (SIREN 789874252)
Indicator 2024 2023 2022 2021 2017
Revenue 236 € 15 891 € 10 724 € 13 414 € 14 563 €
Net income -8 579 € 2 912 € -2 460 € -884 € -6 648 €
EBITDA -8 580 € 2 913 € -2 444 € -1 218 € -4 205 €
Net margin -3635.2% 18.3% -22.9% -6.6% -45.6%

Revenue and income statement

In 2024, CAPTEURS DE LUMIERE EURL achieves revenue of 236 €. Revenue is declining over the period 2017-2024 (CAGR: -44.5%). Significant drop of -99% vs 2023. After deducting consumption (30 €), gross margin stands at 206 €, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -9 k€, representing -3635.6% of revenue. Warning negative scissor effect: despite revenue change (-99%), EBITDA varies by -395%, reducing margin by 3653.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -9 k€ (-3635.2% of revenue), which will impact equity.

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

236 €

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

206 €

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

-8 580 €

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

-8 579 €

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

-8 579 €

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

-3635.6%

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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 0%. 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 100%. 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

0.0%

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

99.579%

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

-3635.169%

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

0.0

Solvency indicators evolution
CAPTEURS DE LUMIERE EURL

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 4.64
Med: 35.09
Q3: 74.63
Excellent -23 pts over 3 years

In 2024, the debt ratio of CAPTEURS DE LUMIERE EURL (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
99.58% 2024
2022
2023
2024
Q1: 25.08%
Med: 48.15%
Q3: 66.81%
Excellent +17 pts over 3 years

In 2024, the financial autonomy of CAPTEURS DE LUMIERE EURL (99.6%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 1.52 years
Q3: 2.78 years
Excellent

In 2024, the repayment capacity of CAPTEURS DE LUMIERE EURL (0.00) 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 23916.46. 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

23916.456

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

0.0

Liquidity indicators evolution
CAPTEURS DE LUMIERE EURL

Sector positioning

Liquidity ratio
23916.46 2024
2022
2023
2024
Q1: 201.09
Med: 259.13
Q3: 500.25
Excellent +9 pts over 3 years

In 2024, the liquidity ratio of CAPTEURS DE LUMIERE EURL (23916.46) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.44x
Q3: 11.67x
Average

In 2024, the interest coverage of CAPTEURS DE LUMIERE EURL (0.0x) 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. Inventory turnover is 26719 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 28042 days of revenue, i.e. 18 k€ to permanently finance.

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

18 383 €

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

0 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

0 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

26719 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

28042 j

WCR and payment terms evolution
CAPTEURS DE LUMIERE EURL

Positioning of CAPTEURS DE LUMIERE EURL in its sector

Comparison with sector Fabrication et façonnage d'autres articles en verre, y compris verre technique

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of CAPTEURS DE LUMIERE EURL is estimated at 30 € (range 20€ - 89€). The price/revenue ratio is 0.13x (conservative valuation). 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.

Estimated enterprise value 2024
228 transactions
0k€ 0k€ 0k€
30 € Range: 20€ - 89€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
236 € × 0.13x = 30 €
Range: 21€ - 90€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 228 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 (Fabrication et façonnage d'autres articles en verre, y compris verre technique)

Compare CAPTEURS DE LUMIERE EURL with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication et façonnage d'autres articles en verre, y compris verre technique

Frequently asked questions about CAPTEURS DE LUMIERE EURL

What is the revenue of CAPTEURS DE LUMIERE EURL ?

The revenue of CAPTEURS DE LUMIERE EURL in 2024 is 236€.

Is CAPTEURS DE LUMIERE EURL profitable?

CAPTEURS DE LUMIERE EURL recorded a net loss in 2024.

Where is the headquarters of CAPTEURS DE LUMIERE EURL ?

The headquarters of CAPTEURS DE LUMIERE EURL is located in ROZET SAINT ALBIN (02210), in the department Aisne.

Where to find the tax return of CAPTEURS DE LUMIERE EURL ?

The tax return of CAPTEURS DE LUMIERE EURL 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 CAPTEURS DE LUMIERE EURL operate?

CAPTEURS DE LUMIERE EURL operates in the sector Fabrication et façonnage d'autres articles en verre, y compris verre technique (NAF code 23.19Z). See the 'Sector positioning' section above to compare the company with its competitors.