CENTRE REGIONAL DU LUMINAIRE : revenue, balance sheet and financial ratios

CENTRE REGIONAL DU LUMINAIRE is a French company founded 48 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in CHENNEVIERES-SUR-MARNE (94430), this company of category PME shows in 2024 a revenue of 375 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 - CENTRE REGIONAL DU LUMINAIRE (SIREN 313986267)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 374 641 € 472 086 € 494 893 € 440 825 € 425 642 € 544 696 € 531 339 € 520 099 €
Net income -527 € 278 € 4 973 € 19 998 € -4 834 € 44 645 € 29 078 € 25 550 €
EBITDA -7 798 € -155 € 2 210 € 7 839 € -6 192 € 52 968 € 33 052 € 27 526 €
Net margin -0.1% 0.1% 1.0% 4.5% -1.1% 8.2% 5.5% 4.9%

Revenue and income statement

In 2024, CENTRE REGIONAL DU LUMINAIRE achieves revenue of 375 k€. Activity remains stable over the period (CAGR: -4.6%). Significant drop of -21% vs 2023. After deducting consumption (192 k€), gross margin stands at 183 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -8 k€, representing -2.1% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -4931%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -527 € (-0.1% 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

374 641 €

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

182 867 €

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

-7 798 €

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

-10 494 €

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

-527 €

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

-2.1%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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

31.584%

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

47.496%

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

-0.141%

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

-192.338

Solvency indicators evolution
CENTRE REGIONAL DU LUMINAIRE

Sector positioning

Debt ratio
31.58 2024
2022
2023
2024
Q1: 0.94
Med: 20.7
Q3: 71.06
Average +8 pts over 3 years

In 2024, the debt ratio of CENTRE REGIONAL DU LUMINAIRE (31.58) 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
47.5% 2024
2022
2023
2024
Q1: 7.15%
Med: 33.38%
Q3: 56.86%
Good

In 2024, the financial autonomy of CENTRE REGIONAL DU LUMINAIRE (47.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-192.34 years 2024
2022
2023
2024
Q1: -0.06 years
Med: 0.07 years
Q3: 2.39 years
Excellent -53 pts over 3 years

In 2024, the repayment capacity of CENTRE REGIONAL DU LUMINAIRE (-192.34) 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 260.25. 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

260.249

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

-3.847

Liquidity indicators evolution
CENTRE REGIONAL DU LUMINAIRE

Sector positioning

Liquidity ratio
260.25 2024
2022
2023
2024
Q1: 141.14
Med: 215.14
Q3: 351.71
Good

In 2024, the liquidity ratio of CENTRE REGIONAL DU LUMINAIRE (260.25) 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
-3.85x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.06x
Q3: 4.0x
Average -52 pts over 3 years

In 2024, the interest coverage of CENTRE REGIONAL DU LUMINAIRE (-3.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 269 days. Excellent situation: suppliers finance 269 days of the operating cycle (retail model). Inventory turnover is 245 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 597 days of revenue, i.e. 622 k€ to permanently finance. Over 2017-2024, WCR increased by +61%, requiring additional financing.

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

621 676 €

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

269 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

245 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

597 j

WCR and payment terms evolution
CENTRE REGIONAL DU LUMINAIRE

Positioning of CENTRE REGIONAL DU LUMINAIRE in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of CENTRE REGIONAL DU LUMINAIRE is estimated at 82 524 € (range 61 078€ - 108 272€). The price/revenue ratio is 0.22x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
61 tx
61k€ 82k€ 108k€
82 524 € Range: 61 078€ - 108 272€
NAF 5 année 2024

Valuation method used

Revenue Multiple
374 641 € × 0.22x = 82 525 €
Range: 61 079€ - 108 272€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 détail d'autres équipements du foyer)

Compare CENTRE REGIONAL DU LUMINAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about CENTRE REGIONAL DU LUMINAIRE

What is the revenue of CENTRE REGIONAL DU LUMINAIRE ?

The revenue of CENTRE REGIONAL DU LUMINAIRE in 2024 is 375 k€.

Is CENTRE REGIONAL DU LUMINAIRE profitable?

CENTRE REGIONAL DU LUMINAIRE recorded a net loss in 2024.

Where is the headquarters of CENTRE REGIONAL DU LUMINAIRE ?

The headquarters of CENTRE REGIONAL DU LUMINAIRE is located in CHENNEVIERES-SUR-MARNE (94430), in the department Val-de-Marne.

Where to find the tax return of CENTRE REGIONAL DU LUMINAIRE ?

The tax return of CENTRE REGIONAL DU LUMINAIRE 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 CENTRE REGIONAL DU LUMINAIRE operate?

CENTRE REGIONAL DU LUMINAIRE operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.