LUMI : revenue, balance sheet and financial ratios

LUMI is a French company founded 10 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in CALUIRE-ET-CUIRE (69300), this company of category PME shows in 2021 a revenue of 5.0 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

Financial history - LUMI (SIREN 827638255)
Indicator 2023 2021 2020 2019 2018
Revenue N/C 4 957 955 € 3 033 105 € 21 911 922 € 2 468 422 €
Net income -189 296 € 1 419 845 € 436 822 € 7 495 544 € 1 315 479 €
EBITDA -190 571 € 869 706 € 487 812 € 8 141 995 € 1 753 080 €
Net margin N/C 28.6% 14.4% 34.2% 53.3%

Revenue and income statement

In 2023, LUMI records a net loss of 189 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2023) ?
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

-190 571 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-190 571 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-189 296 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.015%

Financial autonomy (2023) ?
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

66.65%

Repayment capacity (2023) ?
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

0.0

Solvency indicators evolution
LUMI

Sector positioning

Debt ratio
0.01 2023
2020
2021
2023
Q1: 0.0
Med: 11.85
Q3: 222.35
Excellent -29 pts over 3 years

In 2023, the debt ratio of LUMI (0.01) 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.

Financial autonomy
66.65% 2023
2020
2021
2023
Q1: 0.0%
Med: 17.0%
Q3: 60.15%
Excellent +37 pts over 3 years

In 2023, the financial autonomy of LUMI (66.7%) 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
0.0 years 2023
2020
2021
2023
Q1: -7.1 years
Med: 0.0 years
Q3: 2.61 years
Good -7 pts over 3 years

In 2023, the repayment capacity of LUMI (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 299.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

299.851

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
LUMI

Sector positioning

Liquidity ratio
299.85 2023
2020
2021
2023
Q1: 160.06
Med: 580.5
Q3: 3257.22
Average +8 pts over 3 years

In 2023, the liquidity ratio of LUMI (299.85) 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.

Interest coverage
0.0x 2023
2020
2021
2023
Q1: -5.83x
Med: 0.0x
Q3: 5.4x
Good

In 2023, the interest coverage of LUMI (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 8 days. Favorable situation: supplier credit is longer than customer credit by 8 days.

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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

8 j

Inventory turnover (2023) ?
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
LUMI

Positioning of LUMI in its sector

Comparison with sector Activités des marchands de biens immobiliers

Similar companies (Activités des marchands de biens immobiliers)

Compare LUMI with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about LUMI

What is the revenue of LUMI ?

The revenue of LUMI in 2021 is 5.0 M€.

Is LUMI profitable?

LUMI recorded a net loss in 2023.

Where is the headquarters of LUMI ?

The headquarters of LUMI is located in CALUIRE-ET-CUIRE (69300), in the department Rhone.

Where to find the tax return of LUMI ?

The tax return of LUMI 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 LUMI operate?

LUMI operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.