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SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE : revenue, balance sheet and financial ratios

SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE is a French company founded 33 years ago, specialized in the sector Ingénierie, études techniques. Based in AIX-EN-PROVENCE (13290), this company of category PME shows in 2024 a net income negative of -219 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE (SIREN 389877283)
Indicator 2024 2023 2022 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C
Net income -218 714 € -1 124 213 € -164 772 € 1 064 545 € 590 744 € 6 037 €
EBITDA N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE records a net loss of 219 k€. This deficit will reduce equity on the balance sheet.

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

-218 714 €

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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 281%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory.

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

280.865%

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

23.245%

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

37.9%

Solvency indicators evolution
SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE

Sector positioning

Debt ratio
280.87 2024
2022
2023
2024
Q1: 0.0
Med: 8.24
Q3: 42.82
Average

In 2024, the debt ratio of SCIENCES ET TECHNIQUES IN... (280.87) 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
23.25% 2024
2022
2023
2024
Q1: 11.26%
Med: 37.88%
Q3: 61.35%
Average -19 pts over 3 years

In 2024, the financial autonomy of SCIENCES ET TECHNIQUES IN... (23.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 525.10. 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

525.095

Liquidity indicators evolution
SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE

Sector positioning

Liquidity ratio
525.1 2024
2022
2023
2024
Q1: 148.99
Med: 229.96
Q3: 405.09
Excellent

In 2024, the liquidity ratio of SCIENCES ET TECHNIQUES IN... (525.10) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE

Positioning of SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE in its sector

Comparison with sector Ingénierie, études techniques

Similar companies (Ingénierie, études techniques)

Compare SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE with other companies in the same sector:

Frequently asked questions about SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE

What is the revenue of SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE ?

The revenue of SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE is not publicly disclosed (confidential accounts filed with INPI).

Is SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE profitable?

SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE recorded a net loss in 2024.

Where is the headquarters of SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE ?

The headquarters of SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE is located in AIX-EN-PROVENCE (13290), in the department Bouches-du-Rhone.

Where to find the tax return of SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE ?

The tax return of SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA 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 SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE operate?

SCIENCES ET TECHNIQUES INDUSTRIELLES DE LA LUMIERE operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.