SIREN : 302433347
GR LUMINAIRES is a French company founded 51 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in VALENCE (26000), this company of category PME shows in 2024 a revenue of 925 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 924 980 € | 896 287 € | 926 322 € | 922 903 € | 870 529 € | 830 466 € | 946 730 € | 908 632 € |
| Net income | -46 254 € | -84 680 € | -38 163 € | 26 426 € | -46 827 € | 141 170 € | 43 596 € | 17 773 € |
| EBITDA | 10 864 € | -63 571 € | -30 693 € | 44 330 € | -83 699 € | -27 548 € | 43 844 € | 8 576 € |
| Net margin | -5.0% | -9.4% | -4.1% | 2.9% | -5.4% | 17.0% | 4.6% | 2.0% |
In 2024, GR LUMINAIRES achieves revenue of 925 k€. Revenue is growing positively over 8 years (CAGR: +0.3%). Vs 2023: +3%. After deducting consumption (449 k€), gross margin stands at 476 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 11 k€, representing 1.2% of revenue. Positive scissor effect: EBITDA margin improves by +8.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -46 k€ (-5.0% of revenue), which will impact equity.
924 980 €
476 270 €
10 864 €
3 769 €
-46 254 €
1.2%
The debt ratio (= Financial debt / Equity x 100) stands at 169%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 18.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
169.159%
17.832%
1.434%
18.195
10.0%
In 2024, the debt ratio of GR LUMINAIRES (169.16) 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.
In 2024, the financial autonomy of GR LUMINAIRES (17.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of GR LUMINAIRES (18.20) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 184.42. 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 12.2x. Operating income very largely covers interest expenses: high safety margin.
184.42
12.159
In 2024, the liquidity ratio of GR LUMINAIRES (184.42) 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.
In 2024, the interest coverage of GR LUMINAIRES (12.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 165 days. Excellent situation: suppliers finance 164 days of the operating cycle (retail model). Inventory turnover is 243 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 244 days of revenue, i.e. 628 k€ to permanently finance. Over 2017-2024, WCR increased by +69%, requiring additional financing.
627 978 €
1 j
165 j
243 j
244 j
Based on 61 transactions of similar company sales
in 2024,
the value of GR LUMINAIRES is estimated at
108 422 €
(range 79 618€ - 150 140€).
With an EBITDA of 10 864€, the sector multiple of 4.7x is applied.
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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare GR LUMINAIRES with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer
The revenue of GR LUMINAIRES in 2024 is 925 k€.
GR LUMINAIRES recorded a net loss in 2024.
The headquarters of GR LUMINAIRES is located in VALENCE (26000), in the department Drome.
The tax return of GR LUMINAIRES 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).
GR LUMINAIRES 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.