LIGHT AND DAY : revenue, balance sheet and financial ratios

LIGHT AND DAY is a French company founded 18 years ago, specialized in the sector Activités spécialisées de design. Based in CLICHY (92110), this company of category PME shows in 2024 a revenue of 80 k€. 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

Financial history - LIGHT AND DAY (SIREN 501913156)
Indicator 2024 2023 2022 2019 2018 2017 2016
Revenue 80 016 € 64 562 € 99 430 € 52 766 € 65 314 € 113 286 € 55 693 €
Net income 11 607 € 1 463 € 22 993 € -7 073 € 4 262 € 10 079 € -6 140 €
EBITDA 15 089 € -1 394 € 19 916 € -5 741 € 529 € 15 029 € -8 811 €
Net margin 14.5% 2.3% 23.1% -13.4% 6.5% 8.9% -11.0%

Revenue and income statement

En 2024, LIGHT AND DAY alcanza unos ingresos de 80 k€. Los ingresos crecen positivamente durante 7 años (TCAC: +4.6%). Vs 2023, crecimiento de +24% (65 k€ -> 80 k€). Tras deducir el consumo (4 k€), el margen bruto se sitúa en 76 k€, es decir, una tasa del 95%. El EBITDA alcanza 15 k€, representando el 18.9% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +21.0 puntos. Este alto margen EBITDA proporciona una fuerte capacidad de autofinanciación. El resultado neto asciende a 12 k€, es decir, el 14.5% de los ingresos.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

80 016 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

75 995 €

EBITDA (2024) ?
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

15 089 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 251 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 607 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 8%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 6%. Baja autonomía: la empresa depende fuertemente de financiación externa. El flujo de caja representa el 15.6% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

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

8.09%

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

6.362%

Cash flow / Revenue (2024) ?
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

15.554%

Repayment capacity (2024) ?
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

0.0

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

56.5%

Solvency indicators evolution
LIGHT AND DAY

Sector positioning

Ratio de endeudamiento
8.09 2024
2022
2023
2024
Q1: 0.0
Med: 5.27
Q3: 37.18
Average +27 pts over 3 years

En 2024, el ratio de endeudamiento de LIGHT AND DAY (8.09) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
6.36% 2024
2022
2023
2024
Q1: 1.51%
Med: 26.47%
Q3: 58.51%
Average

En 2024, el autonomía financiera de LIGHT AND DAY (6.4%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
0.0 ans 2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.0 ans
Q3: 0.33 ans
Excelente

En 2024, el capacidad de reembolso de LIGHT AND DAY (0.0 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 427.49. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

427.493

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
LIGHT AND DAY

Sector positioning

Ratio de liquidez
427.49 2024
2022
2023
2024
Q1: 129.77
Med: 244.61
Q3: 473.06
Bueno

En 2024, el ratio de liquidez de LIGHT AND DAY (427.49) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.15x
Average

En 2024, el cobertura de intereses de LIGHT AND DAY (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 259 días. Plazo proveedores: 13 días. El desfase de 246 días pesa sobre la tesorería. El FM representa 194 días de ingresos. Notable mejora del FM durante el período (-28%), liberando tesorería.

Operating WCR (2024) ?
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

43 097 €

Customer credit (2024) ?
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

259 j

Supplier credit (2024) ?
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

13 j

Inventory turnover (2024) ?
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

0 j

WCR in days of revenue (2024) ?
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

194 j

WCR and payment terms evolution
LIGHT AND DAY

Positioning of LIGHT AND DAY in its sector

Comparison with sector Activités spécialisées de design

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 35 153€ to 117 475€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
35k€ 67k€ 117k€
67 790 € Range: 35 153€ - 117 475€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Activités spécialisées de design)

Compare LIGHT AND DAY with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées de design

Frequently asked questions about LIGHT AND DAY

What is the revenue of LIGHT AND DAY ?

The revenue of LIGHT AND DAY in 2024 is 80 k€.

Is LIGHT AND DAY profitable?

Yes, LIGHT AND DAY generated a net profit of 12 k€ in 2024.

Where is the headquarters of LIGHT AND DAY ?

The headquarters of LIGHT AND DAY is located in CLICHY (92110), in the department Hauts-de-Seine.

Where to find the tax return of LIGHT AND DAY ?

The tax return of LIGHT AND DAY 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 LIGHT AND DAY operate?

LIGHT AND DAY operates in the sector Activités spécialisées de design (NAF code 74.10Z). See the 'Sector positioning' section above to compare the company with its competitors.