LUX MODERNIS : revenue, balance sheet and financial ratios

LUX MODERNIS is a French company founded 36 years ago, specialized in the sector Production de films institutionnels et publicitaires. Based in ISSY-LES-MOULINEAUX (92130), this company of category ETI shows in 2024 a revenue of 4.4 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

Financial history - LUX MODERNIS (SIREN 352714505)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 4 392 939 € 5 126 133 € 3 342 095 € 2 054 072 € 3 989 726 € 3 068 630 € 4 235 081 € 3 751 153 €
Net income -1 132 328 € 907 014 € 306 101 € -172 333 € 140 915 € -353 955 € -109 992 € 10 337 €
EBITDA 114 311 € 1 307 734 € 305 160 € -203 057 € 135 268 € -386 833 € -116 728 € -5 065 €
Net margin -25.8% 17.7% 9.2% -8.4% 3.5% -11.5% -2.6% 0.3%

Revenue and income statement

In 2024, LUX MODERNIS achieves revenue of 4.4 M€. Revenue is growing positively over 8 years (CAGR: +2.0%). Significant drop of -14% vs 2022. After deducting consumption (0 €), gross margin stands at 4.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 114 k€, representing 2.6% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -91%, reducing margin by 22.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1.1 M€ (-25.8% 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

4 392 939 €

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

4 392 939 €

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

114 311 €

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

68 683 €

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

-1 132 328 €

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

2.6%

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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 -184%. 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 -19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-184.436%

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

-18.94%

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

-22.899%

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

-0.729

Solvency indicators evolution
LUX MODERNIS

Sector positioning

Debt ratio
-184.44 2024
2021
2022
2024
Q1: 0.0
Med: 4.03
Q3: 36.64
Excellent -54 pts over 3 years

In 2024, the debt ratio of LUX MODERNIS (-184.44) 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
-18.94% 2024
2021
2022
2024
Q1: 4.66%
Med: 35.55%
Q3: 59.87%
Watch -22 pts over 3 years

In 2024, the financial autonomy of LUX MODERNIS (-18.9%) 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.

Repayment capacity
-0.73 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.36 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of LUX MODERNIS (-0.73) 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 134.80. 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 114.4x. Operating income very largely covers interest expenses: high safety margin.

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

134.801

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

114.392

Liquidity indicators evolution
LUX MODERNIS

Sector positioning

Liquidity ratio
134.8 2024
2021
2022
2024
Q1: 128.3
Med: 229.41
Q3: 407.29
Average -44 pts over 3 years

In 2024, the liquidity ratio of LUX MODERNIS (134.80) 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
114.39x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Excellent +9 pts over 3 years

In 2024, the interest coverage of LUX MODERNIS (114.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 101 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 94 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2024, WCR increased by +294%, requiring additional financing.

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

1 146 074 €

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

71 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

101 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

1 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

94 j

WCR and payment terms evolution
LUX MODERNIS

Positioning of LUX MODERNIS in its sector

Comparison with sector Production de films institutionnels et publicitaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 251 791€ to 1 859 484€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
251k€ 790k€ 1859k€
790 598 € Range: 251 791€ - 1 859 484€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Production de films institutionnels et publicitaires)

Compare LUX MODERNIS with other companies in the same sector:

Voir toutes les statistiques du secteur Production de films institutionnels et publicitaires

Frequently asked questions about LUX MODERNIS

What is the revenue of LUX MODERNIS ?

The revenue of LUX MODERNIS in 2024 is 4.4 M€.

Is LUX MODERNIS profitable?

LUX MODERNIS recorded a net loss in 2024.

Where is the headquarters of LUX MODERNIS ?

The headquarters of LUX MODERNIS is located in ISSY-LES-MOULINEAUX (92130), in the department Hauts-de-Seine.

Where to find the tax return of LUX MODERNIS ?

The tax return of LUX MODERNIS 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 MODERNIS operate?

LUX MODERNIS operates in the sector Production de films institutionnels et publicitaires (NAF code 59.11B). See the 'Sector positioning' section above to compare the company with its competitors.