Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LIGHT AND SHADOWS : revenue, balance sheet and financial ratios

LIGHT AND SHADOWS is a French company founded 17 years ago, specialized in the sector Production de films institutionnels et publicitaires. Based in SURESNES (92150), this company of category PME shows in 2022 a net income positive of 308 k€. 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

Financial history - LIGHT AND SHADOWS (SIREN 510539414)
Indicator 2022 2021 2020 2019
Revenue N/C N/C N/C N/C
Net income 307 625 € -235 841 € 267 685 € 527 539 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2022, LIGHT AND SHADOWS generates positive net income of 308 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2022: 528 k€ -> 308 k€.

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

307 625 €

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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 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

67.27%

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

43.046%

Asset age ratio (2022) ?
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

32.1%

Solvency indicators evolution
LIGHT AND SHADOWS

Sector positioning

Debt ratio
67.27 2022
2020
2021
2022
Q1: 0.0
Med: 5.7
Q3: 54.26
Average

In 2022, the debt ratio of LIGHT AND SHADOWS (67.27) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
43.05% 2022
2020
2021
2022
Q1: 6.79%
Med: 35.94%
Q3: 61.27%
Good +10 pts over 3 years

In 2022, the financial autonomy of LIGHT AND SHADOWS (43.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 302.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

302.253

Liquidity indicators evolution
LIGHT AND SHADOWS

Sector positioning

Liquidity ratio
302.25 2022
2020
2021
2022
Q1: 133.55
Med: 236.84
Q3: 392.9
Good +18 pts over 3 years

In 2022, the liquidity ratio of LIGHT AND SHADOWS (302.25) 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.

Positioning of LIGHT AND SHADOWS in its sector

Comparison with sector Production de films institutionnels et publicitaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 92 803€ to 1 485 048€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
92k€ 285k€ 1485k€
285 160 € Range: 92 803€ - 1 485 048€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Production de films institutionnels et publicitaires)

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

Voir toutes les statistiques du secteur Production de films institutionnels et publicitaires

Frequently asked questions about LIGHT AND SHADOWS

What is the revenue of LIGHT AND SHADOWS ?

The revenue of LIGHT AND SHADOWS is not publicly disclosed (confidential accounts filed with INPI).

Is LIGHT AND SHADOWS profitable?

Yes, LIGHT AND SHADOWS generated a net profit of 308 k€ in 2022.

Where is the headquarters of LIGHT AND SHADOWS ?

The headquarters of LIGHT AND SHADOWS is located in SURESNES (92150), in the department Hauts-de-Seine.

Where to find the tax return of LIGHT AND SHADOWS ?

The tax return of LIGHT AND SHADOWS 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 SHADOWS operate?

LIGHT AND SHADOWS operates in the sector Production de films institutionnels et publicitaires (NAF code 59.11B). See the 'Sector positioning' section above to compare the company with its competitors.