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

LIGHTPATH : revenue, balance sheet and financial ratios

LIGHTPATH is a French company founded 14 years ago, specialized in the sector Programmation informatique. Based in SAINT-AUBIN-DU-CORMIER (35140), this company of category PME shows in 2016 a net income positive of 383€. 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 - LIGHTPATH (SIREN 750481525)
Indicator 2016
Revenue N/C
Net income 383 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2016, LIGHTPATH generates positive net income of 383 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

383 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

48.735%

Financial autonomy (2016) ?
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

7.993%

Asset age ratio (2016) ?
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

47.1%

Solvency indicators evolution
LIGHTPATH

Sector positioning

Debt ratio
48.73 2016
2016
Q1: 0.0
Med: 2.31
Q3: 37.41
Average

In 2016, the debt ratio of LIGHTPATH (48.73) 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
7.99% 2016
2016
Q1: 2.18%
Med: 28.82%
Q3: 59.11%
Average

In 2016, the financial autonomy of LIGHTPATH (8.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1111.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

1111.651

Liquidity indicators evolution
LIGHTPATH

Sector positioning

Liquidity ratio
1111.65 2016
2016
Q1: 119.23
Med: 214.22
Q3: 383.22
Excellent

In 2016, the liquidity ratio of LIGHTPATH (1111.65) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Positioning of LIGHTPATH in its sector

Comparison with sector Programmation informatique

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of LIGHTPATH is estimated at 824 € (range 357€ - 2 276€). 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.

Estimated enterprise value 2016
120 transactions
0k€ 0k€ 2k€
824 € Range: 357€ - 2 276€
NAF 5 all-time

Valuation method used

Net Income Multiple
383 € × 2.2x = 824 €
Range: 358€ - 2 277€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Programmation informatique)

Compare LIGHTPATH with other companies in the same sector:

Frequently asked questions about LIGHTPATH

What is the revenue of LIGHTPATH ?

The revenue of LIGHTPATH is not publicly disclosed (confidential accounts filed with INPI).

Is LIGHTPATH profitable?

Yes, LIGHTPATH generated a net profit of 383€ in 2016.

Where is the headquarters of LIGHTPATH ?

The headquarters of LIGHTPATH is located in SAINT-AUBIN-DU-CORMIER (35140), in the department Ille-et-Vilaine.

Where to find the tax return of LIGHTPATH ?

The tax return of LIGHTPATH 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 LIGHTPATH operate?

LIGHTPATH operates in the sector Programmation informatique (NAF code 62.01Z). See the 'Sector positioning' section above to compare the company with its competitors.