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

LIGHT & DESIGN : revenue, balance sheet and financial ratios

LIGHT & DESIGN is a French company founded 12 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in TARNOS (40220), this company of category PME shows in 2022 a net income positive of 61 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 & DESIGN (SIREN 801610320)
Indicator 2022
Revenue N/C
Net income 61 187 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2022, LIGHT & DESIGN generates positive net income of 61 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

61 187 €

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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 3%. 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 61%. 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

3.132%

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

61.027%

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

63.0%

Solvency indicators evolution
LIGHT & DESIGN

Sector positioning

Debt ratio
3.13 2022
2022
Q1: 1.89
Med: 35.77
Q3: 117.58
Good

In 2022, the debt ratio of LIGHT & DESIGN (3.13) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
61.03% 2022
2022
Q1: 12.27%
Med: 33.93%
Q3: 56.14%
Excellent

In 2022, the financial autonomy of LIGHT & DESIGN (61.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 253.79. 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

253.793

Liquidity indicators evolution
LIGHT & DESIGN

Sector positioning

Liquidity ratio
253.79 2022
2022
Q1: 136.73
Med: 210.96
Q3: 345.57
Good

In 2022, the liquidity ratio of LIGHT & DESIGN (253.79) 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 & DESIGN in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2022, the value of LIGHT & DESIGN is estimated at 209 747 € (range 77 997€ - 412 292€). 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.

Estimated enterprise value 2022
61 tx
77k€ 209k€ 412k€
209 747 € Range: 77 997€ - 412 292€
NAF 5 année 2022

Valuation method used

Net Income Multiple
61 187 € × 3.4x = 209 747 €
Range: 77 998€ - 412 293€

Only this financial indicator is available for this company.

How is this estimate calculated?

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.

  • 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 (Commerce de détail d'autres équipements du foyer)

Compare LIGHT & DESIGN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about LIGHT & DESIGN

What is the revenue of LIGHT & DESIGN ?

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

Is LIGHT & DESIGN profitable?

Yes, LIGHT & DESIGN generated a net profit of 61 k€ in 2022.

Where is the headquarters of LIGHT & DESIGN ?

The headquarters of LIGHT & DESIGN is located in TARNOS (40220), in the department Landes.

Where to find the tax return of LIGHT & DESIGN ?

The tax return of LIGHT & DESIGN 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 & DESIGN operate?

LIGHT & DESIGN 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.