SIREN : 800940637
LUMIERE DU SOLEIL is a French company founded 12 years ago, specialized in the sector Restauration de type rapide. Based in ISSY-LES-MOULINEAUX (92130), this company of category PME shows in 2024 a revenue of 201 k€. 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 | 201 396 € | 208 674 € | 209 157 € | 227 463 € | 184 033 € | 170 258 € | 144 052 € | 129 443 € | 104 251 € |
| Net income | 26 342 € | 25 422 € | 22 879 € | 76 954 € | 57 554 € | 33 371 € | 14 748 € | 17 893 € | 3 494 € |
| EBITDA | 22 738 € | 24 698 € | 20 513 € | 76 629 € | 57 392 € | 39 289 € | 22 893 € | 27 674 € | 14 427 € |
| Net margin | 13.1% | 12.2% | 10.9% | 33.8% | 31.3% | 19.6% | 10.2% | 13.8% | 3.4% |
In 2024, LUMIERE DU SOLEIL achieves revenue of 201 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.6%. Slight decline of -3% vs 2023. After deducting consumption (58 k€), gross margin stands at 143 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 23 k€, representing 11.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26 k€, i.e. 13.1% of revenue. This profit can be retained or distributed to shareholders.
201 396 €
143 251 €
22 738 €
28 079 €
26 342 €
11.3%
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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 13.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.277%
0.264%
13.312%
0.0
4.7%
In 2024, the debt ratio of LUMIERE DU SOLEIL (0.28) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LUMIERE DU SOLEIL (0.3%) 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 LUMIERE DU SOLEIL (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 1188.43. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.
1188.428
0.321
In 2024, the liquidity ratio of LUMIERE DU SOLEIL (1188.43) 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.
In 2024, the interest coverage of LUMIERE DU SOLEIL (0.3x) 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) 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: 9 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-21 days): operations structurally generate cash. Over 2016-2024, WCR increased by +90%, requiring additional financing.
-11 927 €
0 j
9 j
4 j
-21 j
Based on 698 transactions of similar company sales in 2024, the value of LUMIERE DU SOLEIL is estimated at 132 433 € (range 68 515€ - 254 322€). With an EBITDA of 22 738€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
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This estimate is based on the analysis of 698 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 LUMIERE DU SOLEIL with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of LUMIERE DU SOLEIL in 2024 is 201 k€.
Yes, LUMIERE DU SOLEIL generated a net profit of 26 k€ in 2024.
The headquarters of LUMIERE DU SOLEIL is located in ISSY-LES-MOULINEAUX (92130), in the department Hauts-de-Seine.
The tax return of LUMIERE DU SOLEIL 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).
LUMIERE DU SOLEIL operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.