TOSHIBA LIGHTING PRODUCTS FRANCE : revenue, balance sheet and financial ratios

TOSHIBA LIGHTING PRODUCTS FRANCE is a French company founded 38 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in NANCY (54000), this company of category ETI shows in 2025 a revenue of 7.1 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 - TOSHIBA LIGHTING PRODUCTS FRANCE (SIREN 341791903)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 7 086 164 € 8 978 244 € 9 028 482 € 8 878 711 € 8 404 119 € 11 558 044 € 13 824 489 € 15 773 547 € 18 335 889 €
Net income 398 573 € 637 791 € 471 942 € 225 025 € 198 865 € 412 942 € 205 833 € 750 450 € 757 510 €
EBITDA 422 144 € 656 692 € 448 623 € 228 711 € 166 887 € 236 023 € 252 386 € 479 236 € 357 635 €
Net margin 5.6% 7.1% 5.2% 2.5% 2.4% 3.6% 1.5% 4.8% 4.1%

Revenue and income statement

In 2025, TOSHIBA LIGHTING PRODUCTS FRANCE achieves revenue of 7.1 M€. Revenue is declining over the period 2017-2025 (CAGR: -11.2%). Significant drop of -21% vs 2024. After deducting consumption (5.3 M€), gross margin stands at 1.8 M€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 422 k€, representing 6.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 399 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 086 164 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 826 187 €

EBITDA (2025) ?
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

422 144 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

397 690 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

398 573 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.0%

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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 0%. 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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

80.702%

Cash flow / Revenue (2025) ?
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

5.842%

Repayment capacity (2025) ?
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

Asset age ratio (2025) ?
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

9.7%

Solvency indicators evolution
TOSHIBA LIGHTING PRODUCTS FRANCE

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.84
Med: 10.11
Q3: 39.79
Excellent

In 2025, the debt ratio of TOSHIBA LIGHTING PRODUCTS... (0.00) 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
80.7% 2025
2023
2024
2025
Q1: 29.93%
Med: 50.37%
Q3: 68.8%
Excellent

In 2025, the financial autonomy of TOSHIBA LIGHTING PRODUCTS... (80.7%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.12 years
Q3: 1.72 years
Excellent

In 2025, the repayment capacity of TOSHIBA LIGHTING PRODUCTS... (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 516.09. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

516.089

Interest coverage (2025) ?
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

0.002

Liquidity indicators evolution
TOSHIBA LIGHTING PRODUCTS FRANCE

Sector positioning

Liquidity ratio
516.09 2025
2023
2024
2025
Q1: 167.22
Med: 247.97
Q3: 389.14
Excellent

In 2025, the liquidity ratio of TOSHIBA LIGHTING PRODUCTS... (516.09) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.82x
Q3: 5.24x
Average

In 2025, the interest coverage of TOSHIBA LIGHTING PRODUCTS... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 84 days of revenue, i.e. 1.7 M€ to permanently finance. Notable WCR improvement over the period (-74%), freeing up cash.

Operating WCR (2025) ?
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

1 650 509 €

Customer credit (2025) ?
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

63 j

Supplier credit (2025) ?
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

45 j

Inventory turnover (2025) ?
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

27 j

WCR in days of revenue (2025) ?
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

84 j

WCR and payment terms evolution
TOSHIBA LIGHTING PRODUCTS FRANCE

Positioning of TOSHIBA LIGHTING PRODUCTS FRANCE 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 (33 transactions). This range of 207 044€ to 1 803 624€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
207k€ 340k€ 1803k€
340 151 € Range: 207 044€ - 1 803 624€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 33 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 TOSHIBA LIGHTING PRODUCTS FRANCE 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 TOSHIBA LIGHTING PRODUCTS FRANCE

What is the revenue of TOSHIBA LIGHTING PRODUCTS FRANCE ?

The revenue of TOSHIBA LIGHTING PRODUCTS FRANCE in 2025 is 7.1 M€.

Is TOSHIBA LIGHTING PRODUCTS FRANCE profitable?

Yes, TOSHIBA LIGHTING PRODUCTS FRANCE generated a net profit of 399 k€ in 2025.

Where is the headquarters of TOSHIBA LIGHTING PRODUCTS FRANCE ?

The headquarters of TOSHIBA LIGHTING PRODUCTS FRANCE is located in NANCY (54000), in the department Meurthe-et-Moselle.

Where to find the tax return of TOSHIBA LIGHTING PRODUCTS FRANCE ?

The tax return of TOSHIBA LIGHTING PRODUCTS FRANCE 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 TOSHIBA LIGHTING PRODUCTS FRANCE operate?

TOSHIBA LIGHTING PRODUCTS FRANCE 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.