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ELEMENTS LIGHTING : revenue, balance sheet and financial ratios

ELEMENTS LIGHTING is a French company founded 8 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires. Based in CROISSY-BEAUBOURG (77183), this company of category PME shows in 2024 a net income positive of 34 k€. 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 - ELEMENTS LIGHTING (SIREN 837980978)
Indicator 2024 2023 2022
Revenue N/C N/C N/C
Net income 33 997 € 137 998 € 122 755 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2024, ELEMENTS LIGHTING generates positive net income of 34 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2024: 123 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

33 997 €

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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 8%. 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 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

7.723%

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

46.603%

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

16.1%

Solvency indicators evolution
ELEMENTS LIGHTING

Sector positioning

Debt ratio
7.72 2024
2022
2023
2024
Q1: 0.14
Med: 12.14
Q3: 43.04
Good -15 pts over 3 years

In 2024, the debt ratio of ELEMENTS LIGHTING (7.72) 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
46.6% 2024
2022
2023
2024
Q1: 23.34%
Med: 47.87%
Q3: 67.91%
Average +18 pts over 3 years

In 2024, the financial autonomy of ELEMENTS LIGHTING (46.6%) 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 171.80. 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

171.803

Liquidity indicators evolution
ELEMENTS LIGHTING

Sector positioning

Liquidity ratio
171.8 2024
2022
2023
2024
Q1: 162.26
Med: 245.95
Q3: 425.37
Average +6 pts over 3 years

In 2024, the liquidity ratio of ELEMENTS LIGHTING (171.80) 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.

Positioning of ELEMENTS LIGHTING in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 14 272€ to 204 794€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
14k€ 44k€ 204k€
44 860 € Range: 14 272€ - 204 794€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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) d'autres produits intermédiaires)

Compare ELEMENTS LIGHTING with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Frequently asked questions about ELEMENTS LIGHTING

What is the revenue of ELEMENTS LIGHTING ?

The revenue of ELEMENTS LIGHTING is not publicly disclosed (confidential accounts filed with INPI).

Is ELEMENTS LIGHTING profitable?

Yes, ELEMENTS LIGHTING generated a net profit of 34 k€ in 2024.

Where is the headquarters of ELEMENTS LIGHTING ?

The headquarters of ELEMENTS LIGHTING is located in CROISSY-BEAUBOURG (77183), in the department Seine-et-Marne.

Where to find the tax return of ELEMENTS LIGHTING ?

The tax return of ELEMENTS 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 ELEMENTS LIGHTING operate?

ELEMENTS LIGHTING operates in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires (NAF code 46.76Z). See the 'Sector positioning' section above to compare the company with its competitors.