LUMIERE & SON - PARIS : revenue, balance sheet and financial ratios

LUMIERE & SON - PARIS is a French company founded 23 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BUSSY-SAINT-GEORGES (77600), this company of category PME shows in 2024 a revenue of 358 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LUMIERE & SON - PARIS (SIREN 442627998)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 358 289 € 689 398 € 818 202 € 1 699 358 € 1 958 886 € 4 498 689 € 5 618 085 € 5 479 529 €
Net income -141 578 € 152 024 € 10 745 € -149 857 € -906 810 € -79 196 € -91 977 € 111 405 €
EBITDA 39 687 € 270 369 € 250 679 € 113 525 € -651 789 € 76 614 € 176 925 € 312 773 €
Net margin -39.5% 22.1% 1.3% -8.8% -46.3% -1.8% -1.6% 2.0%

Revenue and income statement

In 2024, LUMIERE & SON - PARIS achieves revenue of 358 k€. Revenue is declining over the period 2016-2024 (CAGR: -28.9%). Significant drop of -48% vs 2023. After deducting consumption (0 €), gross margin stands at 358 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 11.1% of revenue. Warning negative scissor effect: despite revenue change (-48%), EBITDA varies by -85%, reducing margin by 28.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -142 k€ (-39.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

358 289 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

358 289 €

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

39 687 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 014 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-141 578 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 232%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

231.74%

Financial autonomy (2024) ?
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

30.123%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-5.746%

Repayment capacity (2024) ?
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

-210.885

Solvency indicators evolution
LUMIERE & SON - PARIS

Sector positioning

Debt ratio
231.74 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average +11 pts over 3 years

In 2024, the debt ratio of LUMIERE & SON - PARIS (231.74) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
30.12% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Good

In 2024, the financial autonomy of LUMIERE & SON - PARIS (30.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-210.88 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Excellent

In 2024, the repayment capacity of LUMIERE & SON - PARIS (-210.88) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 91.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

0.0

Interest coverage (2024) ?
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

91.163

Liquidity indicators evolution
LUMIERE & SON - PARIS

Sector positioning

Liquidity ratio
0.0 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Watch -44 pts over 3 years

In 2024, the liquidity ratio of LUMIERE & SON - PARIS (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
91.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent +12 pts over 3 years

In 2024, the interest coverage of LUMIERE & SON - PARIS (91.2x) 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) 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: 2 days. Favorable situation: supplier credit is longer than customer credit by 2 days. WCR is negative (-76 days): operations structurally generate cash. Notable WCR improvement over the period (-108%), freeing up cash.

Operating WCR (2024) ?
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

-75 395 €

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) ?
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

2 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-76 j

WCR and payment terms evolution
LUMIERE & SON - PARIS

Positioning of LUMIERE & SON - PARIS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of LUMIERE & SON - PARIS is estimated at 247 277 € (range 78 182€ - 450 016€). With an EBITDA of 39 687€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
78k€ 247k€ 450k€
247 277 € Range: 78 182€ - 450 016€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
39 687 € × 5.6x
Estimation 222 240 €
58 828€ - 396 672€
Revenue Multiple 30%
358 289 € × 0.81x
Estimation 289 006 €
110 438€ - 538 925€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare LUMIERE & SON - PARIS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LUMIERE & SON - PARIS

What is the revenue of LUMIERE & SON - PARIS ?

The revenue of LUMIERE & SON - PARIS in 2024 is 358 k€.

Is LUMIERE & SON - PARIS profitable?

LUMIERE & SON - PARIS recorded a net loss in 2024.

Where is the headquarters of LUMIERE & SON - PARIS ?

The headquarters of LUMIERE & SON - PARIS is located in BUSSY-SAINT-GEORGES (77600), in the department Seine-et-Marne.

Where to find the tax return of LUMIERE & SON - PARIS ?

The tax return of LUMIERE & SON - PARIS 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 LUMIERE & SON - PARIS operate?

LUMIERE & SON - PARIS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.