LUMINOR IDF : revenue, balance sheet and financial ratios

LUMINOR IDF is a French company founded 13 years ago, specialized in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.. Based in RUEIL-MALMAISON (92500), this company of category GE shows in 2023 a revenue of 261 k€. 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 - LUMINOR IDF (SIREN 788674844)
Indicator 2023 2021 2020 2019 2018 2017
Revenue 260 806 € 181 689 € 257 531 € 162 518 € 190 365 € 176 634 €
Net income 68 € -1 481 € -37 € 57 € 0 € 7 232 €
EBITDA 124 429 € 105 648 € 108 319 € 107 224 € 110 953 € 111 447 €
Net margin 0.0% -0.8% -0.0% 0.0% 0.0% 4.1%

Revenue and income statement

In 2023, LUMINOR IDF achieves revenue of 261 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Vs 2021, growth of +44% (182 k€ -> 261 k€). After deducting consumption (5 k€), gross margin stands at 256 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 124 k€, representing 47.7% of revenue. Warning negative scissor effect: despite revenue change (+44%), EBITDA varies by +18%, reducing margin by 10.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 68 €, i.e. 0.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

260 806 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

255 703 €

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

124 429 €

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

21 521 €

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

68 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

47.7%

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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 1993%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 39.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

1993.376%

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

1.889%

Cash flow / Revenue (2023) ?
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

39.484%

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

7.449

Asset age ratio (2023) ?
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

29.0%

Solvency indicators evolution
LUMINOR IDF

Sector positioning

Debt ratio
1993.38 2023
2020
2021
2023
Q1: 0.0
Med: 5.37
Q3: 59.79
Watch

In 2023, the debt ratio of LUMINOR IDF (1993.38) 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.

Financial autonomy
1.89% 2023
2020
2021
2023
Q1: 5.1%
Med: 41.81%
Q3: 76.55%
Average

In 2023, the financial autonomy of LUMINOR IDF (1.9%) 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
7.45 years 2023
2020
2021
2023
Q1: -0.01 years
Med: 0.0 years
Q3: 1.17 years
Average

In 2023, the repayment capacity of LUMINOR IDF (7.45) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 475.03. 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 17.2x. Operating income very largely covers interest expenses: high safety margin.

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

475.03

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

17.24

Liquidity indicators evolution
LUMINOR IDF

Sector positioning

Liquidity ratio
475.03 2023
2020
2021
2023
Q1: 142.15
Med: 323.83
Q3: 1004.83
Good

In 2023, the liquidity ratio of LUMINOR IDF (475.03) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
17.24x 2023
2020
2021
2023
Q1: -0.68x
Med: 0.0x
Q3: 0.46x
Excellent

In 2023, the interest coverage of LUMINOR IDF (17.2x) 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: 1706 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. The gap of 1630 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 532 days of revenue, i.e. 385 k€ to permanently finance. Over 2017-2023, WCR increased by +1038%, requiring additional financing.

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

385 443 €

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

1706 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

76 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 in days of revenue (2023) ?
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

532 j

WCR and payment terms evolution
LUMINOR IDF

Positioning of LUMINOR IDF in its sector

Comparison with sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of LUMINOR IDF is estimated at 182 445 € (range 83 309€ - 377 872€). With an EBITDA of 124 429€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.30x (conservative valuation). 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 2023
103 transactions
83k€ 182k€ 377k€
182 445 € Range: 83 309€ - 377 872€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
124 429 € × 2.5x
Estimation 317 074 €
141 195€ - 623 454€
Revenue Multiple 30%
260 806 € × 0.30x
Estimation 79 543 €
42 315€ - 220 093€
Net Income Multiple 20%
68 € × 3.3x
Estimation 228 €
83€ - 585€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.)

Compare LUMINOR IDF with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Frequently asked questions about LUMINOR IDF

What is the revenue of LUMINOR IDF ?

The revenue of LUMINOR IDF in 2023 is 261 k€.

Is LUMINOR IDF profitable?

Yes, LUMINOR IDF generated a net profit of 68€ in 2023.

Where is the headquarters of LUMINOR IDF ?

The headquarters of LUMINOR IDF is located in RUEIL-MALMAISON (92500), in the department Hauts-de-Seine.

Where to find the tax return of LUMINOR IDF ?

The tax return of LUMINOR IDF 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 LUMINOR IDF operate?

LUMINOR IDF operates in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a. (NAF code 66.19B). See the 'Sector positioning' section above to compare the company with its competitors.