SIREN : 515014785
LIGHTNING SOURCE FRANCE is a French company founded 16 years ago, specialized in the sector Édition de livres. Based in MAUREPAS (78310), this company of category PME shows in 2024 a revenue of 4.1 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 061 006 € | 4 533 905 € | 3 793 191 € | 3 533 671 € | 2 778 260 € | 2 902 697 € | 2 395 626 € | 2 097 172 € | 1 775 893 € |
| Net income | 352 988 € | 495 074 € | 118 037 € | -80 029 € | 212 244 € | 304 356 € | 220 718 € | 209 267 € | 340 950 € |
| EBITDA | 635 905 € | 744 117 € | 438 866 € | 147 564 € | 462 094 € | 527 901 € | 476 000 € | 453 428 € | 461 008 € |
| Net margin | 8.7% | 10.9% | 3.1% | -2.3% | 7.6% | 10.5% | 9.2% | 10.0% | 19.2% |
In 2024, LIGHTNING SOURCE FRANCE achieves revenue of 4.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.9%. Significant drop of -10% vs 2023. After deducting consumption (0 €), gross margin stands at 4.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 636 k€, representing 15.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 353 k€, i.e. 8.7% of revenue. This profit can be retained or distributed to shareholders.
4 061 006 €
4 061 006 €
635 905 €
395 028 €
352 988 €
15.6%
The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 65%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
12.506%
65.329%
13.996%
0.621
In 2024, the debt ratio of LIGHTNING SOURCE FRANCE (12.51) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LIGHTNING SOURCE FRANCE (65.3%) 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 2024, the repayment capacity of LIGHTNING SOURCE FRANCE (0.62) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 2.4x. Financial charges are adequately covered by operations.
0.0
2.388
In 2024, the liquidity ratio of LIGHTNING SOURCE FRANCE (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of LIGHTNING SOURCE FRANCE (2.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 84 days of the operating cycle (retail model). WCR is negative (-45 days): operations structurally generate cash. Notable WCR improvement over the period (-151%), freeing up cash.
-505 352 €
0 j
84 j
0 j
-45 j
Based on 104 transactions of similar company sales (all years), the value of LIGHTNING SOURCE FRANCE is estimated at 974 498 € (range 410 330€ - 2 647 063€). With an EBITDA of 635 905€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.24x (conservative valuation). 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 104 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 LIGHTNING SOURCE FRANCE with other companies in the same sector:
The revenue of LIGHTNING SOURCE FRANCE in 2024 is 4.1 M€.
Yes, LIGHTNING SOURCE FRANCE generated a net profit of 353 k€ in 2024.
The headquarters of LIGHTNING SOURCE FRANCE is located in MAUREPAS (78310), in the department Yvelines.
The tax return of LIGHTNING SOURCE FRANCE 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).
LIGHTNING SOURCE FRANCE operates in the sector Édition de livres (NAF code 58.11Z). See the 'Sector positioning' section above to compare the company with its competitors.