PAULMANN LUMIERE SA : revenue, balance sheet and financial ratios

PAULMANN LUMIERE SA is a French company founded 32 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in SCHILTIGHEIM (67300), this company of category PME shows in 2023 a revenue of 10.7 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 - PAULMANN LUMIERE SA (SIREN 392617924)
Indicator 2023 2022 2020 2019 2018 2017 2016
Revenue 10 667 166 € 11 675 155 € 8 315 545 € 8 190 563 € 8 017 480 € 9 683 346 € 10 945 671 €
Net income 234 163 € 228 811 € 171 010 € 42 227 € 150 276 € 78 809 € -92 499 €
EBITDA 255 029 € 410 053 € 352 140 € 305 727 € 360 429 € 119 397 € 261 466 €
Net margin 2.2% 2.0% 2.1% 0.5% 1.9% 0.8% -0.8%

Revenue and income statement

In 2023, PAULMANN LUMIERE SA achieves revenue of 10.7 M€. Activity remains stable over the period (CAGR: -0.4%). Slight decline of -9% vs 2022. After deducting consumption (6.5 M€), gross margin stands at 4.2 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 255 k€, representing 2.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 234 k€, i.e. 2.2% 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

10 667 166 €

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

4 207 022 €

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

255 029 €

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

213 940 €

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

234 163 €

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

2.4%

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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 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. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

1.166%

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

74.13%

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

2.449%

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

0.0

Solvency indicators evolution
PAULMANN LUMIERE SA

Sector positioning

Debt ratio
1.17 2023
2020
2022
2023
Q1: 0.06
Med: 11.07
Q3: 47.77
Good

In 2023, the debt ratio of PAULMANN LUMIERE SA (1.17) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
74.13% 2023
2020
2022
2023
Q1: 21.22%
Med: 44.11%
Q3: 61.26%
Excellent

In 2023, the financial autonomy of PAULMANN LUMIERE SA (74.1%) 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
0.0 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.07 years
Q3: 1.36 years
Excellent

In 2023, the repayment capacity of PAULMANN LUMIERE SA (0.00) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 9.2x. 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

0.0

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

9.221

Liquidity indicators evolution
PAULMANN LUMIERE SA

Sector positioning

Liquidity ratio
0.0 2023
2020
2022
2023
Q1: 161.18
Med: 229.79
Q3: 340.14
Watch -57 pts over 3 years

In 2023, the liquidity ratio of PAULMANN LUMIERE SA (0.00) 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.

Interest coverage
9.22x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.67x
Q3: 5.5x
Excellent +9 pts over 3 years

In 2023, the interest coverage of PAULMANN LUMIERE SA (9.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). WCR is negative (-26 days): operations structurally generate cash. Notable WCR improvement over the period (-143%), freeing up cash.

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

-766 009 €

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

0 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

42 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

-26 j

WCR and payment terms evolution
PAULMANN LUMIERE SA

Positioning of PAULMANN LUMIERE SA in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 349 796€ to 1 124 717€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
349k€ 784k€ 1124k€
784 026 € Range: 349 796€ - 1 124 717€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Commerce de gros (commerce interentreprises) de matériel électrique)

Compare PAULMANN LUMIERE SA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about PAULMANN LUMIERE SA

What is the revenue of PAULMANN LUMIERE SA ?

The revenue of PAULMANN LUMIERE SA in 2023 is 10.7 M€.

Is PAULMANN LUMIERE SA profitable?

Yes, PAULMANN LUMIERE SA generated a net profit of 234 k€ in 2023.

Where is the headquarters of PAULMANN LUMIERE SA ?

The headquarters of PAULMANN LUMIERE SA is located in SCHILTIGHEIM (67300), in the department Bas-Rhin.

Where to find the tax return of PAULMANN LUMIERE SA ?

The tax return of PAULMANN LUMIERE SA 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 PAULMANN LUMIERE SA operate?

PAULMANN LUMIERE SA 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.