LUMIRU ECLAIRAGE PUBLIC : revenue, balance sheet and financial ratios

LUMIRU ECLAIRAGE PUBLIC is a French company founded 15 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in RAIMBEAUCOURT (59283), 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 2026-05-09

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

Financial history - LUMIRU ECLAIRAGE PUBLIC (SIREN 527984512)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue 1 880 579 € 1 825 906 € 1 480 567 € 1 174 088 € 1 664 242 € 1 325 758 € N/C
Net income 90 542 € 100 701 € 103 750 € 101 606 € 149 852 € 107 855 € 90 832 €
EBITDA 69 512 € 129 272 € 150 377 € 142 695 € 280 069 € 160 921 € N/C
Net margin 4.8% 5.5% 7.0% 8.7% 9.0% 8.1% N/C

Revenue and income statement

In 2024, LUMIRU ECLAIRAGE PUBLIC achieves revenue of 1.9 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Vs 2023: +3%. After deducting consumption (383 k€), gross margin stands at 1.5 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 70 k€, representing 3.7% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -46%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 91 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.

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

1 880 579 €

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

1 497 387 €

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

69 512 €

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

86 661 €

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

90 542 €

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

3.7%

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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 23%. 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 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

23.102%

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

46.275%

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

1.937%

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

5.369

Asset age ratio (2024) ?
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

61.2%

Solvency indicators evolution
LUMIRU ECLAIRAGE PUBLIC

Sector positioning

Debt ratio
23.1 2024
2021
2023
2024
Q1: 0.0
Med: 6.15
Q3: 45.95
Average -14 pts over 3 years

In 2024, the debt ratio of LUMIRU ECLAIRAGE PUBLIC (23.10) 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
46.27% 2024
2021
2023
2024
Q1: 3.97%
Med: 34.0%
Q3: 67.32%
Good +10 pts over 3 years

In 2024, the financial autonomy of LUMIRU ECLAIRAGE PUBLIC (46.3%) 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
5.37 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.8 years
Watch

In 2024, the repayment capacity of LUMIRU ECLAIRAGE PUBLIC (5.37) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 144.25. 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 3.3x. Financial charges are adequately covered by operations.

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

144.254

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

3.303

Liquidity indicators evolution
LUMIRU ECLAIRAGE PUBLIC

Sector positioning

Liquidity ratio
144.25 2024
2021
2023
2024
Q1: 139.4
Med: 252.5
Q3: 584.37
Average

In 2024, the liquidity ratio of LUMIRU ECLAIRAGE PUBLIC (144.25) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
3.3x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.95x
Excellent

In 2024, the interest coverage of LUMIRU ECLAIRAGE PUBLIC (3.3x) 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: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 158 days. Excellent situation: suppliers finance 73 days of the operating cycle (retail model). Overall, WCR represents 87 days of revenue, i.e. 455 k€ to permanently finance.

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

455 081 €

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

85 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

158 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

87 j

WCR and payment terms evolution
LUMIRU ECLAIRAGE PUBLIC

Positioning of LUMIRU ECLAIRAGE PUBLIC in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of LUMIRU ECLAIRAGE PUBLIC is estimated at 241 336 € (range 132 150€ - 712 201€). With an EBITDA of 69 512€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
85 tx
132k€ 241k€ 712k€
241 336 € Range: 132 150€ - 712 201€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
69 512 € × 1.0x
Estimation 68 418 €
37 559€ - 303 225€
Revenue Multiple 30%
1 880 579 € × 0.32x
Estimation 607 546 €
338 383€ - 1 443 691€
Net Income Multiple 20%
90 542 € × 1.4x
Estimation 124 319 €
59 278€ - 637 408€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 intermédiaires du commerce en produits divers)

Compare LUMIRU ECLAIRAGE PUBLIC with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about LUMIRU ECLAIRAGE PUBLIC

What is the revenue of LUMIRU ECLAIRAGE PUBLIC ?

The revenue of LUMIRU ECLAIRAGE PUBLIC in 2024 is 1.9 M€.

Is LUMIRU ECLAIRAGE PUBLIC profitable?

Yes, LUMIRU ECLAIRAGE PUBLIC generated a net profit of 91 k€ in 2024.

Where is the headquarters of LUMIRU ECLAIRAGE PUBLIC ?

The headquarters of LUMIRU ECLAIRAGE PUBLIC is located in RAIMBEAUCOURT (59283), in the department Nord.

Where to find the tax return of LUMIRU ECLAIRAGE PUBLIC ?

The tax return of LUMIRU ECLAIRAGE PUBLIC 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 LUMIRU ECLAIRAGE PUBLIC operate?

LUMIRU ECLAIRAGE PUBLIC operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.