SIREN : 400776290
LES LUMIERES SAS is a French company founded 31 years ago, specialized in the sector Hôtels et hébergement similaire . Based in VERSAILLES (78000), this company of category ETI shows in 2024 a revenue of 1.5 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 492 137 € | 9 335 € | 5 204 € | 971 € | 13 481 € | 1 358 545 € | 1 930 398 € | 1 989 613 € | 1 539 287 € |
| Net income | -4 331 009 € | -1 155 375 € | -768 392 € | -798 855 € | -909 976 € | -578 357 € | -303 856 € | -445 678 € | 173 161 € |
| EBITDA | -2 214 674 € | -412 461 € | -541 014 € | -726 394 € | -918 097 € | -547 912 € | -223 242 € | -319 220 € | -45 220 € |
| Net margin | -290.3% | -12376.8% | -14765.4% | -82271.4% | -6750.1% | -42.6% | -15.7% | -22.4% | 11.2% |
In 2024, LES LUMIERES SAS achieves revenue of 1.5 M€. Activity remains stable over the period (CAGR: -0.4%). Vs 2023, growth of +15884% (9 k€ -> 1.5 M€). After deducting consumption (376 k€), gross margin stands at 1.1 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.2 M€, representing -148.4% of revenue. Positive scissor effect: EBITDA margin improves by +4270.0 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4.3 M€ (-290.3% of revenue), which will impact equity.
1 492 137 €
1 115 843 €
-2 214 674 €
-3 024 381 €
-4 331 009 €
-148.4%
The debt ratio (= Financial debt / Equity x 100) stands at -565%. 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 -20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-564.718%
-20.059%
-237.727%
-8.235
92.1%
In 2024, the debt ratio of LES LUMIERES SAS (-564.72) 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.
In 2024, the financial autonomy of LES LUMIERES SAS (-20.1%) 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 LES LUMIERES SAS (-8.23) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 65.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
65.26
-58.999
In 2024, the liquidity ratio of LES LUMIERES SAS (65.26) 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 LES LUMIERES SAS (-59.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 130 days. Excellent situation: suppliers finance 123 days of the operating cycle (retail model). Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 67 k€ to permanently finance. Over 2017-2024, WCR increased by +160%, requiring additional financing.
66 505 €
7 j
130 j
24 j
16 j
Based on 99 transactions of similar company sales
in 2024,
the value of LES LUMIERES SAS is estimated at
810 639 €
(range 403 155€ - 1 857 843€).
The price/revenue ratio is 0.54x
(in line with sector norms).
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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 99 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 LES LUMIERES SAS with other companies in the same sector:
Voir toutes les statistiques du secteur Hôtels et hébergement similaire
The revenue of LES LUMIERES SAS in 2024 is 1.5 M€.
LES LUMIERES SAS recorded a net loss in 2024.
The headquarters of LES LUMIERES SAS is located in VERSAILLES (78000), in the department Yvelines.
The tax return of LES LUMIERES SAS 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).
LES LUMIERES SAS operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.