LUMINAIRES CREATIONS : revenue, balance sheet and financial ratios

LUMINAIRES CREATIONS is a French company founded 16 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in BASSE-HAM (57970), this company of category PME shows in 2016 a revenue of 187 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

Financial history - LUMINAIRES CREATIONS (SIREN 517827143)
Indicator 2020 2016 2015
Revenue N/C 187 315 € 148 320 €
Net income 0 € 43 449 € 4 057 €
EBITDA N/C 53 483 € -9 170 €
Net margin N/C 23.2% 2.7%

Revenue and income statement

In 2020, LUMINAIRES CREATIONS records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2015-2016: 4 k€ -> 0 €.

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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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.046%

Financial autonomy (2020) ?
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

0.042%

Asset age ratio (2020) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

8.1%

Solvency indicators evolution
LUMINAIRES CREATIONS

Sector positioning

Debt ratio
0.05 2020
2015
2016
2020
Q1: 0.09
Med: 15.42
Q3: 69.39
Excellent -37 pts over 3 years

In 2020, the debt ratio of LUMINAIRES CREATIONS (0.05) 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
0.04% 2020
2015
2016
2020
Q1: 23.31%
Med: 42.63%
Q3: 62.04%
Average

In 2020, the financial autonomy of LUMINAIRES CREATIONS (0.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2016
2015
2016
Q1: 0.0 years
Med: 0.05 years
Q3: 1.29 years
Excellent

In 2016, the repayment capacity of LUMINAIRES CREATIONS (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 715.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

715.861

Liquidity indicators evolution
LUMINAIRES CREATIONS

Sector positioning

Liquidity ratio
715.86 2020
2015
2016
2020
Q1: 172.4
Med: 247.33
Q3: 369.1
Excellent +43 pts over 3 years

In 2020, the liquidity ratio of LUMINAIRES CREATIONS (715.86) 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.

Interest coverage
0.0x 2016
2015
2016
Q1: 0.0x
Med: 0.77x
Q3: 5.34x
Average

In 2016, the interest coverage of LUMINAIRES CREATIONS (0.0x) 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.

Operating WCR (2020) ?
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 (2020) ?
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 (2020) ?
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

0 j

Inventory turnover (2020) ?
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
LUMINAIRES CREATIONS

Positioning of LUMINAIRES CREATIONS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Similar companies (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare LUMINAIRES CREATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about LUMINAIRES CREATIONS

What is the revenue of LUMINAIRES CREATIONS ?

The revenue of LUMINAIRES CREATIONS in 2016 is 187 k€.

Is LUMINAIRES CREATIONS profitable?

Yes, LUMINAIRES CREATIONS generated a net profit of 43 k€ in 2016.

Where is the headquarters of LUMINAIRES CREATIONS ?

The headquarters of LUMINAIRES CREATIONS is located in BASSE-HAM (57970), in the department Moselle.

Where to find the tax return of LUMINAIRES CREATIONS ?

The tax return of LUMINAIRES CREATIONS 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 LUMINAIRES CREATIONS operate?

LUMINAIRES CREATIONS operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.