SIREN : 440988392
LUMANISY is a French company founded 24 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PAU (64000), this company of category PME shows in 2024 a revenue of 3.9 M€. 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 3 927 229 € | 3 727 419 € | 4 076 029 € | 1 853 597 € | 1 382 318 € | N/C | N/C | N/C | 419 273 € |
| Net income | 150 829 € | -107 923 € | -139 984 € | 39 124 € | 5 242 € | 50 558 € | 117 497 € | 133 808 € | 46 859 € |
| EBITDA | 178 092 € | -68 602 € | -73 918 € | 84 347 € | 22 127 € | N/C | N/C | N/C | 52 848 € |
| Net margin | 3.8% | -2.9% | -3.4% | 2.1% | 0.4% | N/C | N/C | N/C | 11.2% |
In 2024, LUMANISY achieves revenue of 3.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +32.3%. Vs 2023: +5%. After deducting consumption (0 €), gross margin stands at 3.9 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 178 k€, representing 4.5% of revenue. Positive scissor effect: EBITDA margin improves by +6.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 151 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.
3 927 229 €
3 927 229 €
178 092 €
170 188 €
150 829 €
4.5%
The debt ratio (= Financial debt / Equity x 100) stands at 141%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
140.904%
15.363%
4.264%
2.633
21.2%
In 2024, the debt ratio of LUMANISY (140.90) 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 LUMANISY (15.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LUMANISY (2.63) 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 118.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.6x. Financial charges are adequately covered by operations.
118.783
3.616
In 2024, the liquidity ratio of LUMANISY (118.78) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of LUMANISY (3.6x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. The company must finance 20 days of gap between collections and payments. Overall, WCR represents 24 days of revenue, i.e. 265 k€ to permanently finance. Over 2016-2024, WCR increased by +56%, requiring additional financing.
265 127 €
47 j
27 j
0 j
24 j
Based on 69 transactions of similar company sales
in 2024,
the value of LUMANISY is estimated at
1 364 397 €
(range 606 049€ - 1 988 454€).
With an EBITDA of 178 092€, the sector multiple of 4.3x is applied.
The price/revenue ratio is 0.66x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 69 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 LUMANISY with other companies in the same sector:
Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion
The revenue of LUMANISY in 2024 is 3.9 M€.
Yes, LUMANISY generated a net profit of 151 k€ in 2024.
The headquarters of LUMANISY is located in PAU (64000), in the department Pyrenees-Atlantiques.
The tax return of LUMANISY 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).
LUMANISY operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.