LUX ELEMENTS : revenue, balance sheet and financial ratios

LUX ELEMENTS is a French company founded 35 years ago, specialized in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques. Based in UNGERSHEIM (68190), this company of category PME shows in 2024 a revenue of 2.7 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 - LUX ELEMENTS (SIREN 381562255)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 703 040 € 2 524 268 € 2 606 539 € 5 039 275 € 8 129 806 € 9 278 910 € 9 264 261 € 9 868 158 € 10 162 170 €
Net income -507 962 € -494 210 € -562 394 € -169 706 € 39 962 € -202 376 € -338 332 € 1 452 € 219 011 €
EBITDA -446 176 € -418 113 € -469 558 € -148 667 € 183 290 € -14 924 € -185 150 € 147 952 € 222 251 €
Net margin -18.8% -19.6% -21.6% -3.4% 0.5% -2.2% -3.7% 0.0% 2.2%

Revenue and income statement

In 2024, LUX ELEMENTS achieves revenue of 2.7 M€. Revenue is declining over the period 2016-2024 (CAGR: -15.3%). Vs 2023: +7%. After deducting consumption (1.7 M€), gross margin stands at 993 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -446 k€, representing -16.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -508 k€ (-18.8% 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

2 703 040 €

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

992 837 €

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

-446 176 €

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

-511 061 €

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

-507 962 €

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

-16.5%

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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 1%. 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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.695%

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

73.654%

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

-16.368%

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

-0.011

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

11.2%

Solvency indicators evolution
LUX ELEMENTS

Sector positioning

Debt ratio
0.69 2024
2022
2023
2024
Q1: 0.73
Med: 15.01
Q3: 54.26
Excellent

In 2024, the debt ratio of LUX ELEMENTS (0.69) 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
73.65% 2024
2022
2023
2024
Q1: 36.22%
Med: 56.58%
Q3: 72.34%
Excellent -9 pts over 3 years

In 2024, the financial autonomy of LUX ELEMENTS (73.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.27 years
Q3: 1.35 years
Excellent

In 2024, the repayment capacity of LUX ELEMENTS (-0.01) 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 204.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

204.128

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

-0.752

Liquidity indicators evolution
LUX ELEMENTS

Sector positioning

Liquidity ratio
204.13 2024
2022
2023
2024
Q1: 161.7
Med: 262.65
Q3: 376.36
Average -40 pts over 3 years

In 2024, the liquidity ratio of LUX ELEMENTS (204.13) 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
-0.75x 2024
2022
2023
2024
Q1: 0.04x
Med: 2.6x
Q3: 12.16x
Average

In 2024, the interest coverage of LUX ELEMENTS (-0.8x) 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. Average customer payment term: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. The gap of 36 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 283 k€ to permanently finance. Notable WCR improvement over the period (-83%), 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

282 549 €

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

47 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

11 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

2 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

38 j

WCR and payment terms evolution
LUX ELEMENTS

Positioning of LUX ELEMENTS in its sector

Comparison with sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of LUX ELEMENTS is estimated at 549 925 € (range 262 891€ - 740 064€). The price/revenue ratio is 0.20x (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
76 tx
262k€ 549k€ 740k€
549 925 € Range: 262 891€ - 740 064€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
2 703 040 € × 0.20x = 549 925 €
Range: 262 891€ - 740 064€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication de plaques, feuilles, tubes et profilés en matières plastiques)

Compare LUX ELEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Frequently asked questions about LUX ELEMENTS

What is the revenue of LUX ELEMENTS ?

The revenue of LUX ELEMENTS in 2024 is 2.7 M€.

Is LUX ELEMENTS profitable?

LUX ELEMENTS recorded a net loss in 2024.

Where is the headquarters of LUX ELEMENTS ?

The headquarters of LUX ELEMENTS is located in UNGERSHEIM (68190), in the department Haut-Rhin.

Where to find the tax return of LUX ELEMENTS ?

The tax return of LUX ELEMENTS 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 LUX ELEMENTS operate?

LUX ELEMENTS operates in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques (NAF code 22.21Z). See the 'Sector positioning' section above to compare the company with its competitors.