Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2016-03-26 (10 years)Status: ActiveBusiness sector: Terrains de camping et parcs pour caravanes ou véhicules de loisirsLocation: GOUDARGUES (30630), Gard
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LUMEL : revenue, balance sheet and financial ratios
LUMEL is a French company
founded 10 years ago,
specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs.
Based in GOUDARGUES (30630),
this company of category PME
shows in 2024 a net income positive of 392 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LUMEL generates positive net income of 392 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
EBITDA (2024)
?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity
-93 204 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-98 680 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
391 954 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 19%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
18.615%
Financial autonomy (2024)
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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
79.541%
Repayment capacity (2024)
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Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent 3-5 years : Fair > 5 years : Warning
-0.781
Solvency indicators evolution LUMEL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2024
Debt ratio
18.615
Financial autonomy
79.541
Repayment capacity
-0.781
Cash flow / Revenue
None%
Sector positioning
Debt ratio
18.612024
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Good
In 2024, the debt ratio of LUMEL (18.61) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
79.54%2024
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Excellent
In 2024, the financial autonomy of LUMEL (79.5%) 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.
Repayment capacity
-0.78 years2024
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Excellent
In 2024, the repayment capacity of LUMEL (-0.78) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 239.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
239.629
Interest coverage (2024)
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Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
-5.47
Liquidity indicators evolution LUMEL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2024
Liquidity ratio
239.629
Interest coverage
-5.47
Sector positioning
Liquidity ratio
239.632024
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Good
In 2024, the liquidity ratio of LUMEL (239.63) 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.
Interest coverage
-5.47x2024
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Average
In 2024, the interest coverage of LUMEL (-5.5x) 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) and payment terms
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: 54 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model).
Operating WCR (2024)
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Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released Positive = financing needed
0 €
Customer credit (2024)
?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good 45-60j : Average > 60j : Long
0 j
Supplier credit (2024)
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Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow
54 j
Inventory turnover (2024)
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Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover
0 j
WCR and payment terms evolution LUMEL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2024
Operating WCR
0 €
Inventory turnover (days)
0
Customer payment term (days)
0
Supplier payment term (days)
54
Positioning of LUMEL in its sector
Comparison with sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs
Valuation estimate
Based on 153 transactions of similar company sales
(all years),
the value of LUMEL is estimated at
2 803 758 €
(range 834 792€ - 6 679 896€).
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 value2024
153 transactions
834k€2803k€6679k€
2 803 758 €Range: 834 792€ - 6 679 896€
NAF 5 all-time
Valuation method used
Net Income Multiple
391 954 €
×
7.2x
=2 803 759 €
Range: 834 792€ - 6 679 897€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 153 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 (Terrains de camping et parcs pour caravanes ou véhicules de loisirs)
Compare LUMEL with other companies in the same sector:
The revenue of LUMEL is not publicly disclosed (confidential accounts filed with INPI).
Is LUMEL profitable?
Yes, LUMEL generated a net profit of 392 k€ in 2024.
Where is the headquarters of LUMEL ?
The headquarters of LUMEL is located in GOUDARGUES (30630), in the department Gard.
Where to find the tax return of LUMEL ?
The tax return of LUMEL 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 LUMEL operate?
LUMEL operates in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs (NAF code 55.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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