SIREN : 394429310
LUMINEST is a French company founded 32 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in COLMAR (68000), this company of category PME shows in 2024 a revenue of 1.9 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 859 977 € | 1 699 065 € | 1 863 354 € | 1 823 569 € | 1 289 308 € | 1 778 474 € | 1 793 616 € | 1 836 893 € |
| Net income | 39 430 € | 3 316 € | 51 985 € | 34 167 € | -55 874 € | 55 077 € | 56 769 € | -70 399 € |
| EBITDA | 82 230 € | 28 366 € | 95 108 € | 45 016 € | -46 457 € | 105 776 € | 83 356 € | -56 889 € |
| Net margin | 2.1% | 0.2% | 2.8% | 1.9% | -4.3% | 3.1% | 3.2% | -3.8% |
In 2024, LUMINEST achieves revenue of 1.9 M€. Revenue is growing positively over 8 years (CAGR: +0.2%). Vs 2023: +9%. After deducting consumption (1.3 M€), gross margin stands at 529 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 82 k€, representing 4.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.
1 859 977 €
528 640 €
82 230 €
64 552 €
39 430 €
4.4%
The debt ratio (= Financial debt / Equity x 100) stands at 155%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
154.515%
12.443%
2.407%
2.9
6.6%
In 2024, the debt ratio of LUMINEST (154.51) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of LUMINEST (12.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2024, the repayment capacity of LUMINEST (2.90) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 135.92. 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 25.4x. Operating income very largely covers interest expenses: high safety margin.
135.919
25.424
In 2024, the liquidity ratio of LUMINEST (135.92) 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.
In 2024, the interest coverage of LUMINEST (25.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 61 days of revenue, i.e. 313 k€ to permanently finance. Notable WCR improvement over the period (-57%), freeing up cash.
312 718 €
58 j
46 j
28 j
61 j
Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 126 564€ to 357 154€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 32 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 LUMINEST with other companies in the same sector:
The revenue of LUMINEST in 2024 is 1.9 M€.
Yes, LUMINEST generated a net profit of 39 k€ in 2024.
The headquarters of LUMINEST is located in COLMAR (68000), in the department Haut-Rhin.
The tax return of LUMINEST 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).
LUMINEST operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.