EURO LIGHTING FRANCE : revenue, balance sheet and financial ratios

EURO LIGHTING FRANCE is a French company founded 7 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in ORRY-LA-VILLE (60560), this company of category PME shows in 2022 a revenue of 312 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 - EURO LIGHTING FRANCE (SIREN 842546012)
Indicator 2022 2021 2019
Revenue 311 601 € 293 149 € 156 629 €
Net income 24 999 € 36 364 € -50 614 €
EBITDA 24 142 € 58 391 € -46 696 €
Net margin 8.0% 12.4% -32.3%

Revenue and income statement

In 2022, EURO LIGHTING FRANCE achieves revenue of 312 k€. Over the period 2019-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +25.8%. Vs 2021: +6%. After deducting consumption (153 k€), gross margin stands at 159 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 7.7% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -59%, reducing margin by 12.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 8.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

311 601 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

158 540 €

EBITDA (2022) ?
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

24 142 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

24 304 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 999 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.7%

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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 5332%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5331.882%

Financial autonomy (2022) ?
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

0.511%

Cash flow / Revenue (2022) ?
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

-5.989%

Repayment capacity (2022) ?
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

-3.674

Solvency indicators evolution
EURO LIGHTING FRANCE

Sector positioning

Debt ratio
5331.88 2022
2019
2021
2022
Q1: 1.98
Med: 35.74
Q3: 117.59
Watch +50 pts over 3 years

In 2022, the debt ratio of EURO LIGHTING FRANCE (5331.88) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
0.51% 2022
2019
2021
2022
Q1: 12.26%
Med: 33.95%
Q3: 56.09%
Average

In 2022, the financial autonomy of EURO LIGHTING FRANCE (0.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-3.67 years 2022
2019
2021
2022
Q1: 0.0 years
Med: 0.64 years
Q3: 3.6 years
Excellent

In 2022, the repayment capacity of EURO LIGHTING FRANCE (-3.67) 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 159.96. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

159.961

Interest coverage (2022) ?
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

1.835

Liquidity indicators evolution
EURO LIGHTING FRANCE

Sector positioning

Liquidity ratio
159.96 2022
2019
2021
2022
Q1: 136.47
Med: 210.7
Q3: 344.9
Average +17 pts over 3 years

In 2022, the liquidity ratio of EURO LIGHTING FRANCE (159.96) 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
1.83x 2022
2019
2021
2022
Q1: 0.0x
Med: 0.47x
Q3: 3.47x
Good +36 pts over 3 years

In 2022, the interest coverage of EURO LIGHTING FRANCE (1.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 162 days. Excellent situation: suppliers finance 121 days of the operating cycle (retail model). Inventory turnover is 207 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 251 days of revenue, i.e. 217 k€ to permanently finance. Over 2019-2022, WCR increased by +167%, requiring additional financing.

Operating WCR (2022) ?
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

217 342 €

Customer credit (2022) ?
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

41 j

Supplier credit (2022) ?
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

162 j

Inventory turnover (2022) ?
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

207 j

WCR in days of revenue (2022) ?
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

251 j

WCR and payment terms evolution
EURO LIGHTING FRANCE

Positioning of EURO LIGHTING FRANCE 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 2022, the value of EURO LIGHTING FRANCE is estimated at 71 174 € (range 28 557€ - 129 640€). With an EBITDA of 24 142€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.27x (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 2022
61 tx
28k€ 71k€ 129k€
71 174 € Range: 28 557€ - 129 640€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
24 142 € × 2.4x
Estimation 57 658 €
19 843€ - 120 822€
Revenue Multiple 30%
311 601 € × 0.27x
Estimation 84 023 €
40 876€ - 118 465€
Net Income Multiple 20%
24 999 € × 3.4x
Estimation 85 696 €
31 867€ - 168 449€

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 EURO LIGHTING FRANCE 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 EURO LIGHTING FRANCE

What is the revenue of EURO LIGHTING FRANCE ?

The revenue of EURO LIGHTING FRANCE in 2022 is 312 k€.

Is EURO LIGHTING FRANCE profitable?

Yes, EURO LIGHTING FRANCE generated a net profit of 25 k€ in 2022.

Where is the headquarters of EURO LIGHTING FRANCE ?

The headquarters of EURO LIGHTING FRANCE is located in ORRY-LA-VILLE (60560), in the department Oise.

Where to find the tax return of EURO LIGHTING FRANCE ?

The tax return of EURO LIGHTING FRANCE 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 EURO LIGHTING FRANCE operate?

EURO LIGHTING FRANCE 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.