SIREN : 509433520
LIGHT HOLDING 55 is a French company founded 17 years ago, specialized in the sector Commerces de détail d'optique. Based in LEVALLOIS-PERRET (92300), this company of category PME shows in 2021 a revenue of 302 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
| Indicator | 2021 | 2020 | 2019 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|
| Revenue | 302 095 € | 380 825 € | 320 375 € | 146 448 € | 163 840 € | 197 548 € |
| Net income | 365 196 € | 85 773 € | 42 587 € | -160 959 € | 487 173 € | -81 569 € |
| EBITDA | -114 001 € | 39 303 € | 27 643 € | -89 496 € | 5 941 € | -43 561 € |
| Net margin | 120.9% | 22.5% | 13.3% | -109.9% | 297.3% | -41.3% |
In 2021, LIGHT HOLDING 55 achieves revenue of 302 k€. Over the period 2015-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +7.3%. Significant drop of -21% vs 2020. After deducting consumption (27 k€), gross margin stands at 275 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -114 k€, representing -37.7% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -390%, reducing margin by 48.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 365 k€, i.e. 120.9% of revenue. This profit can be retained or distributed to shareholders.
302 095 €
274 675 €
-114 001 €
12 332 €
365 196 €
-36.8%
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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 77.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.014%
68.663%
76.971%
0.001
27.4%
In 2021, the debt ratio of LIGHT HOLDING 55 (0.01) 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 2021, the financial autonomy of LIGHT HOLDING 55 (68.7%) 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 2021, the repayment capacity of LIGHT HOLDING 55 (0.00) 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 310.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
310.965
-122.768
In 2021, the liquidity ratio of LIGHT HOLDING 55 (310.96) 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 2021, the interest coverage of LIGHT HOLDING 55 (-122.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 132 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 235 days. Excellent situation: suppliers finance 103 days of the operating cycle (retail model). Inventory turnover is 203 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 862 days of revenue, i.e. 723 k€ to permanently finance. Over 2015-2021, WCR increased by +644%, requiring additional financing.
723 333 €
132 j
235 j
203 j
862 j
Based on 105 transactions of similar company sales in 2021, the value of LIGHT HOLDING 55 is estimated at 472 623 € (range 209 025€ - 1 508 050€). The price/revenue ratio is 0.50x (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.
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This estimate is based on the analysis of 105 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 LIGHT HOLDING 55 with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of LIGHT HOLDING 55 in 2021 is 302 k€.
Yes, LIGHT HOLDING 55 generated a net profit of 365 k€ in 2021.
The headquarters of LIGHT HOLDING 55 is located in LEVALLOIS-PERRET (92300), in the department Hauts-de-Seine.
The tax return of LIGHT HOLDING 55 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).
LIGHT HOLDING 55 operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.