SIREN : 512708181
LUMAN is a French company founded 16 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in MARCQ-EN-BARŒUL (59700), this company of category PME shows in 2024 a revenue of 1.1 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 098 121 € | 1 152 779 € | 580 690 € | 463 746 € | 686 551 € | 909 147 € | 920 025 € | 815 445 € |
| Net income | 148 730 € | 165 717 € | 14 373 € | -104 801 € | -25 165 € | 44 253 € | 36 850 € | 63 963 € |
| EBITDA | 192 494 € | 222 816 € | 41 165 € | -157 497 € | -8 028 € | 55 125 € | 9 890 € | 16 282 € |
| Net margin | 13.5% | 14.4% | 2.5% | -22.6% | -3.7% | 4.9% | 4.0% | 7.8% |
In 2024, LUMAN achieves revenue of 1.1 M€. Revenue is growing positively over 8 years (CAGR: +3.8%). Slight decline of -5% vs 2023. After deducting consumption (0 €), gross margin stands at 1.1 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 192 k€, representing 17.5% 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 149 k€, i.e. 13.5% of revenue. This profit can be retained or distributed to shareholders.
1 098 121 €
1 098 121 €
192 494 €
181 232 €
148 730 €
17.5%
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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 14.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
76.911%
14.559%
0.0
8.8%
In 2024, the debt ratio of LUMAN (0.00) 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 2024, the financial autonomy of LUMAN (76.9%) 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 LUMAN (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 462.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
462.251
0.0
In 2024, the liquidity ratio of LUMAN (462.25) 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.
In 2024, the interest coverage of LUMAN (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 118 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. The gap of 71 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 88 days of revenue, i.e. 268 k€ to permanently finance. Over 2016-2024, WCR increased by +27%, requiring additional financing.
267 678 €
118 j
47 j
0 j
88 j
Based on 98 transactions of similar company sales
(all years),
the value of LUMAN is estimated at
597 541 €
(range 151 470€ - 992 076€).
With an EBITDA of 192 494€, the sector multiple of 3.5x is applied.
The price/revenue ratio is 0.36x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 98 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 LUMAN with other companies in the same sector:
Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses
The revenue of LUMAN in 2024 is 1.1 M€.
Yes, LUMAN generated a net profit of 149 k€ in 2024.
The headquarters of LUMAN is located in MARCQ-EN-BARŒUL (59700), in the department Nord.
The tax return of LUMAN 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).
LUMAN operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.