SIREN : 910468040
LE LUMINANCE is a French company founded 4 years ago, specialized in the sector Supports juridiques de programmes. Based in TOULOUSE (31000), this company of category ETI shows in 2024 a revenue of 4.9 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
| Indicator | 2024 | 2023 | 2022 |
|---|---|---|---|
| Revenue | 4 901 178 € | N/C | 220 800 € |
| Net income | 357 211 € | -6 222 € | 153 594 € |
| EBITDA | 357 212 € | -6 222 € | 153 595 € |
| Net margin | 7.3% | N/C | 69.6% |
In 2024, LE LUMINANCE achieves revenue of 4.9 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +371.1%. After deducting consumption (0 €), gross margin stands at 4.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 357 k€, representing 7.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 357 k€, i.e. 7.3% of revenue. This profit can be retained or distributed to shareholders.
4 901 178 €
4 901 178 €
357 212 €
357 211 €
357 211 €
7.3%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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. Cash flow represents 7.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.041%
47.274%
7.288%
0.0
In 2024, the debt ratio of LE LUMINANCE (0.04) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LE LUMINANCE (47.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of LE LUMINANCE (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 348.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
348.028
0.0
In 2024, the liquidity ratio of LE LUMINANCE (348.03) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of LE LUMINANCE (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 19 days of revenue, i.e. 254 k€ to permanently finance. Notable WCR improvement over the period (-60%), freeing up cash.
254 077 €
9 j
38 j
13 j
19 j
Based on 80 transactions of similar company sales
(all years),
the value of LE LUMINANCE is estimated at
758 337 €
(range 274 039€ - 2 018 370€).
With an EBITDA of 357 212€, the sector multiple of 1.0x is applied.
The price/revenue ratio is 0.28x
(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 80 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 LE LUMINANCE with other companies in the same sector:
Voir toutes les statistiques du secteur Supports juridiques de programmes
The revenue of LE LUMINANCE in 2024 is 4.9 M€.
Yes, LE LUMINANCE generated a net profit of 357 k€ in 2024.
The headquarters of LE LUMINANCE is located in TOULOUSE (31000), in the department Haute-Garonne.
The tax return of LE LUMINANCE 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).
LE LUMINANCE operates in the sector Supports juridiques de programmes (NAF code 41.10D). See the 'Sector positioning' section above to compare the company with its competitors.