EFI LIGHTING : revenue, balance sheet and financial ratios

EFI LIGHTING is a French company founded 11 years ago, specialized in the sector Fabrication d'équipements électriques et électroniques automobiles. Based in BEYNOST (01700), this company of category ETI shows in 2024 a revenue of 1.2 M€. 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 - EFI LIGHTING (SIREN 810063602)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 164 249 € 593 286 € 236 117 € 140 380 € 143 012 € 183 157 € 305 987 € 169 674 € 286 120 €
Net income 143 853 € -1 265 160 € -779 302 € -603 111 € -1 238 880 € 1 035 532 € -652 468 € -519 490 € -969 515 €
EBITDA 459 336 € -1 174 809 € -796 494 € -555 041 € -528 189 € -598 699 € -568 122 € -604 284 € -1 040 452 €
Net margin 12.4% -213.2% -330.0% -429.6% -866.3% 565.4% -213.2% -306.2% -338.8%

Revenue and income statement

In 2024, EFI LIGHTING achieves revenue of 1.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +19.2%. Vs 2023, growth of +96% (593 k€ -> 1.2 M€). After deducting consumption (143 k€), gross margin stands at 1.0 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 459 k€, representing 39.5% of revenue. Positive scissor effect: EBITDA margin improves by +237.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 144 k€, i.e. 12.4% 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

1 164 249 €

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

1 021 208 €

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

459 336 €

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

385 814 €

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

143 853 €

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

39.5%

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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 -117%. 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 -424%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 23.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

-116.588%

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

-424.426%

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

23.552%

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

12.37

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

20.7%

Solvency indicators evolution
EFI LIGHTING

Sector positioning

Debt ratio
-116.59 2024
2022
2023
2024
Q1: 1.07
Med: 8.45
Q3: 45.03
Excellent +22 pts over 3 years

In 2024, the debt ratio of EFI LIGHTING (-116.59) 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
-424.43% 2024
2022
2023
2024
Q1: 17.58%
Med: 47.62%
Q3: 60.38%
Watch -21 pts over 3 years

In 2024, the financial autonomy of EFI LIGHTING (-424.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
12.37 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.72 years
Q3: 3.9 years
Watch +67 pts over 3 years

In 2024, the repayment capacity of EFI LIGHTING (12.37) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 248.85. 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 39.2x. Operating income very largely covers interest expenses: high safety margin.

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

248.849

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

39.239

Liquidity indicators evolution
EFI LIGHTING

Sector positioning

Liquidity ratio
248.85 2024
2022
2023
2024
Q1: 155.38
Med: 260.19
Q3: 365.02
Average -30 pts over 3 years

In 2024, the liquidity ratio of EFI LIGHTING (248.85) 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.

Interest coverage
39.24x 2024
2022
2023
2024
Q1: -0.68x
Med: 4.56x
Q3: 18.97x
Excellent +71 pts over 3 years

In 2024, the interest coverage of EFI LIGHTING (39.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 134 days of revenue, i.e. 434 k€ to permanently finance. Over 2016-2024, WCR increased by +42%, 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

433 776 €

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

18 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

21 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

17 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

134 j

WCR and payment terms evolution
EFI LIGHTING

Positioning of EFI LIGHTING in its sector

Comparison with sector Fabrication d'équipements électriques et électroniques automobiles

Valuation estimate

Based on 61 transactions of similar company sales (all years), the value of EFI LIGHTING is estimated at 387 488 € (range 180 015€ - 1 014 069€). With an EBITDA of 459 336€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.30x (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
180k€ 387k€ 1014k€
387 488 € Range: 180 015€ - 1 014 069€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
459 336 € × 1.1x
Estimation 512 258 €
195 180€ - 1 212 102€
Revenue Multiple 30%
1 164 249 € × 0.30x
Estimation 347 206 €
239 908€ - 1 068 980€
Net Income Multiple 20%
143 853 € × 0.9x
Estimation 135 987 €
52 269€ - 436 622€
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 (Fabrication d'équipements électriques et électroniques automobiles)

Compare EFI LIGHTING with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'équipements électriques et électroniques automobiles

Frequently asked questions about EFI LIGHTING

What is the revenue of EFI LIGHTING ?

The revenue of EFI LIGHTING in 2024 is 1.2 M€.

Is EFI LIGHTING profitable?

Yes, EFI LIGHTING generated a net profit of 144 k€ in 2024.

Where is the headquarters of EFI LIGHTING ?

The headquarters of EFI LIGHTING is located in BEYNOST (01700), in the department Ain.

Where to find the tax return of EFI LIGHTING ?

The tax return of EFI 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 EFI LIGHTING operate?

EFI LIGHTING operates in the sector Fabrication d'équipements électriques et électroniques automobiles (NAF code 29.31Z). See the 'Sector positioning' section above to compare the company with its competitors.