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SPFPL DES LUMIERES 2 : revenue, balance sheet and financial ratios

SPFPL DES LUMIERES 2 is a French company founded 5 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in STIRING-WENDEL (57350), this company of category PME shows in 2024 a net income positive of 311 k€. 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 - SPFPL DES LUMIERES 2 (SIREN 894120757)
Indicator 2024 2023 2022 2021
Revenue N/C N/C N/C N/C
Net income 310 698 € 381 096 € 142 950 € -134 496 €
EBITDA -9 062 € -27 810 € -13 739 € -10 275 €
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2024, SPFPL DES LUMIERES 2 generates positive net income of 311 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

-9 062 €

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

-9 062 €

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

310 698 €

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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 302%. 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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

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

302.134%

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

24.342%

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

7.037

Solvency indicators evolution
SPFPL DES LUMIERES 2

Sector positioning

Debt ratio
302.13 2024
2022
2023
2024
Q1: 0.0
Med: 13.57
Q3: 64.43
Watch -6 pts over 3 years

In 2024, the debt ratio of SPFPL DES LUMIERES 2 (302.13) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
24.34% 2024
2022
2023
2024
Q1: 6.03%
Med: 28.93%
Q3: 55.74%
Average +20 pts over 3 years

In 2024, the financial autonomy of SPFPL DES LUMIERES 2 (24.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
7.04 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Watch

In 2024, the repayment capacity of SPFPL DES LUMIERES 2 (7.04) 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 680.05. 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

680.055

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

-1186.239

Liquidity indicators evolution
SPFPL DES LUMIERES 2

Sector positioning

Liquidity ratio
680.05 2024
2022
2023
2024
Q1: 101.35
Med: 173.98
Q3: 313.72
Excellent

In 2024, the liquidity ratio of SPFPL DES LUMIERES 2 (680.05) 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
-1186.24x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.94x
Watch -16 pts over 3 years

In 2024, the interest coverage of SPFPL DES LUMIERES 2 (-1186.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 226 days. Excellent situation: suppliers finance 226 days of the operating cycle (retail model).

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

226 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
SPFPL DES LUMIERES 2

Positioning of SPFPL DES LUMIERES 2 in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of SPFPL DES LUMIERES 2 is estimated at 1 330 156 € (range 602 426€ - 2 634 947€). 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
132 transactions
602k€ 1330k€ 2634k€
1 330 156 € Range: 602 426€ - 2 634 947€
NAF 5 all-time

Valuation method used

Net Income Multiple
310 698 € × 4.3x = 1 330 157 €
Range: 602 426€ - 2 634 948€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 détail de parfumerie et de produits de beauté en magasin spécialisé)

Compare SPFPL DES LUMIERES 2 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about SPFPL DES LUMIERES 2

What is the revenue of SPFPL DES LUMIERES 2 ?

The revenue of SPFPL DES LUMIERES 2 is not publicly disclosed (confidential accounts filed with INPI).

Is SPFPL DES LUMIERES 2 profitable?

Yes, SPFPL DES LUMIERES 2 generated a net profit of 311 k€ in 2024.

Where is the headquarters of SPFPL DES LUMIERES 2 ?

The headquarters of SPFPL DES LUMIERES 2 is located in STIRING-WENDEL (57350), in the department Moselle.

Where to find the tax return of SPFPL DES LUMIERES 2 ?

The tax return of SPFPL DES LUMIERES 2 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 SPFPL DES LUMIERES 2 operate?

SPFPL DES LUMIERES 2 operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.