DIFFUSION RATIONNELLE DE LA LUMIERE : revenue, balance sheet and financial ratios

DIFFUSION RATIONNELLE DE LA LUMIERE is a French company founded 26 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in CRETEIL (94000), this company of category PME shows in 2017 a revenue of 3.5 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 - DIFFUSION RATIONNELLE DE LA LUMIERE (SIREN 429079528)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 3 453 907 € 2 719 923 €
Net income 33 867 € 101 979 € -50 892 € -7 686 € 62 136 € 49 448 € 59 905 € 18 398 €
EBITDA N/C N/C N/C N/C N/C N/C 163 030 € 94 903 €
Net margin N/C N/C N/C N/C N/C N/C 1.7% 0.7%

Revenue and income statement

In 2024, DIFFUSION RATIONNELLE DE LA LUMIERE generates positive net income of 34 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 18 k€ -> 34 k€.

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

33 867 €

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

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

30.619%

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

35.385%

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

22.2%

Solvency indicators evolution
DIFFUSION RATIONNELLE DE LA LUMIERE

Sector positioning

Debt ratio
30.62 2024
2021
2023
2024
Q1: 0.09
Med: 9.52
Q3: 41.62
Average +6 pts over 3 years

In 2024, the debt ratio of DIFFUSION RATIONNELLE DE ... (30.62) 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
35.38% 2024
2021
2023
2024
Q1: 24.66%
Med: 46.87%
Q3: 64.83%
Average +10 pts over 3 years

In 2024, the financial autonomy of DIFFUSION RATIONNELLE DE ... (35.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 174.39. 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

174.392

Liquidity indicators evolution
DIFFUSION RATIONNELLE DE LA LUMIERE

Sector positioning

Liquidity ratio
174.39 2024
2021
2023
2024
Q1: 164.48
Med: 234.82
Q3: 361.85
Average +8 pts over 3 years

In 2024, the liquidity ratio of DIFFUSION RATIONNELLE DE ... (174.39) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.

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

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

0 j

WCR and payment terms evolution
DIFFUSION RATIONNELLE DE LA LUMIERE

Positioning of DIFFUSION RATIONNELLE DE LA LUMIERE 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 (32 transactions). This range of 23 500€ to 170 442€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
23k€ 55k€ 170k€
55 078 € Range: 23 500€ - 170 442€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 DIFFUSION RATIONNELLE DE LA LUMIERE 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 DIFFUSION RATIONNELLE DE LA LUMIERE

What is the revenue of DIFFUSION RATIONNELLE DE LA LUMIERE ?

The revenue of DIFFUSION RATIONNELLE DE LA LUMIERE in 2017 is 3.5 M€.

Is DIFFUSION RATIONNELLE DE LA LUMIERE profitable?

Yes, DIFFUSION RATIONNELLE DE LA LUMIERE generated a net profit of 34 k€ in 2024.

Where is the headquarters of DIFFUSION RATIONNELLE DE LA LUMIERE ?

The headquarters of DIFFUSION RATIONNELLE DE LA LUMIERE is located in CRETEIL (94000), in the department Val-de-Marne.

Where to find the tax return of DIFFUSION RATIONNELLE DE LA LUMIERE ?

The tax return of DIFFUSION RATIONNELLE DE LA 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 DIFFUSION RATIONNELLE DE LA LUMIERE operate?

DIFFUSION RATIONNELLE DE LA LUMIERE 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.