RESIDENCES DES FRERES LUMIERE : revenue, balance sheet and financial ratios

RESIDENCES DES FRERES LUMIERE is a French company founded 21 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in NEUILLY-SUR-SEINE (92200), this company of category ETI shows in 2024 a revenue of 616 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 - RESIDENCES DES FRERES LUMIERE (SIREN 481934354)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 616 402 € 594 757 € 572 546 € 569 545 € 552 658 € 558 195 € 551 095 € 547 936 € 547 495 €
Net income -319 441 € -116 250 € -66 330 € -115 619 € 118 845 € 29 418 € 139 724 € 121 849 € 117 102 €
EBITDA 318 330 € 562 602 € 536 441 € 540 929 € 527 646 € 470 773 € 527 966 € 530 982 € 527 332 €
Net margin -51.8% -19.5% -11.6% -20.3% 21.5% 5.3% 25.4% 22.2% 21.4%

Revenue and income statement

In 2024, RESIDENCES DES FRERES LUMIERE achieves revenue of 616 k€. Revenue is growing positively over 9 years (CAGR: +1.5%). Vs 2023: +4%. After deducting consumption (0 €), gross margin stands at 616 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 318 k€, representing 51.6% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -43%, reducing margin by 43.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -319 k€ (-51.8% 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

616 402 €

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

616 402 €

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

318 330 €

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

-83 338 €

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

-319 441 €

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

51.6%

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. 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 48.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 13.3% 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 (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

51.646%

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

65.679%

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

13.34%

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

48.328

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

66.9%

Solvency indicators evolution
RESIDENCES DES FRERES LUMIERE

Sector positioning

Debt ratio
51.65 2024
2022
2023
2024
Q1: 0.0
Med: 9.88
Q3: 66.83
Average +5 pts over 3 years

In 2024, the debt ratio of RESIDENCES DES FRERES LUM... (51.65) 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
65.68% 2024
2022
2023
2024
Q1: 3.12%
Med: 14.33%
Q3: 43.68%
Excellent

In 2024, the financial autonomy of RESIDENCES DES FRERES LUM... (65.7%) 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
48.33 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 4.28 years
Watch

In 2024, the repayment capacity of RESIDENCES DES FRERES LUM... (48.33) 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 3136.06. 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 75.5x. 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

3136.063

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

75.453

Liquidity indicators evolution
RESIDENCES DES FRERES LUMIERE

Sector positioning

Liquidity ratio
3136.06 2024
2022
2023
2024
Q1: 100.01
Med: 116.56
Q3: 409.44
Excellent

In 2024, the liquidity ratio of RESIDENCES DES FRERES LUM... (3136.06) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
75.45x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 7.69x
Excellent

In 2024, the interest coverage of RESIDENCES DES FRERES LUM... (75.5x) 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Overall, WCR represents 586 days of revenue, i.e. 1.0 M€ to permanently finance. Over 2016-2024, WCR increased by +469%, 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

1 002 664 €

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

10 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

49 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

586 j

WCR and payment terms evolution
RESIDENCES DES FRERES LUMIERE

Positioning of RESIDENCES DES FRERES LUMIERE in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of RESIDENCES DES FRERES LUMIERE is estimated at 329 829 € (range 123 603€ - 940 026€). With an EBITDA of 318 330€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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 2024
277 transactions
123k€ 329k€ 940k€
329 829 € Range: 123 603€ - 940 026€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
318 330 € × 1.3x
Estimation 422 192 €
146 897€ - 1 273 804€
Revenue Multiple 30%
616 402 € × 0.29x
Estimation 175 893 €
84 781€ - 383 730€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Administration d'immeubles et autres biens immobiliers)

Compare RESIDENCES DES FRERES LUMIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about RESIDENCES DES FRERES LUMIERE

What is the revenue of RESIDENCES DES FRERES LUMIERE ?

The revenue of RESIDENCES DES FRERES LUMIERE in 2024 is 616 k€.

Is RESIDENCES DES FRERES LUMIERE profitable?

RESIDENCES DES FRERES LUMIERE recorded a net loss in 2024.

Where is the headquarters of RESIDENCES DES FRERES LUMIERE ?

The headquarters of RESIDENCES DES FRERES LUMIERE is located in NEUILLY-SUR-SEINE (92200), in the department Hauts-de-Seine.

Where to find the tax return of RESIDENCES DES FRERES LUMIERE ?

The tax return of RESIDENCES DES FRERES LUMIERE 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 RESIDENCES DES FRERES LUMIERE operate?

RESIDENCES DES FRERES LUMIERE operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.