LDGF : revenue, balance sheet and financial ratios

LDGF is a French company founded 15 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in LA TALAUDIERE (42350), this company of category ETI shows in 2025 a revenue of 152.7 M€. 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 - LDGF (SIREN 523308971)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 152 706 815 € 148 470 192 € 144 548 940 € 140 852 371 € 132 623 387 € 114 192 818 € 106 480 771 € 101 365 408 € 90 677 385 €
Net income 6 770 060 € 7 470 240 € 9 006 681 € 8 252 120 € 8 686 044 € 4 265 059 € 4 533 559 € 4 014 241 € 2 456 864 €
EBITDA 12 256 989 € 12 897 224 € 15 103 894 € 14 085 451 € 15 757 817 € 8 817 035 € 8 193 785 € 7 609 949 € 4 950 885 €
Net margin 4.4% 5.0% 6.2% 5.9% 6.5% 3.7% 4.3% 4.0% 2.7%

Revenue and income statement

In 2025, LDGF achieves revenue of 152.7 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Vs 2024: +3%. After deducting consumption (87.1 M€), gross margin stands at 65.6 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12.3 M€, representing 8.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6.8 M€, i.e. 4.4% 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

152 706 815 €

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

65 561 639 €

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

12 256 989 €

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

10 672 810 €

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

6 770 060 €

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

8.0%

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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 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.3% 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

86.649%

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

24.966%

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

5.294%

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

1.154

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

37.3%

Solvency indicators evolution
LDGF

Sector positioning

Debt ratio
86.65 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Average +17 pts over 3 years

In 2025, the debt ratio of LDGF (86.65) 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
24.97% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Average -14 pts over 3 years

In 2025, the financial autonomy of LDGF (25.0%) 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
1.15 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.51 years
Q3: 1.83 years
Average +8 pts over 3 years

In 2025, the repayment capacity of LDGF (1.15) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 118.27. 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 2.6x. Financial charges are adequately covered by operations.

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

118.267

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

2.595

Liquidity indicators evolution
LDGF

Sector positioning

Liquidity ratio
118.27 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Average

In 2025, the liquidity ratio of LDGF (118.27) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
2.6x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.23x
Q3: 4.93x
Good +10 pts over 3 years

In 2025, the interest coverage of LDGF (2.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 17.0 M€ to permanently finance. Over 2017-2025, WCR increased by +253%, requiring additional financing.

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

16 964 200 €

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

2 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

42 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

5 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

40 j

WCR and payment terms evolution
LDGF

Positioning of LDGF in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of LDGF is estimated at 59 913 617 € (range 23 228 934€ - 115 271 144€). With an EBITDA of 12 256 989€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
54 tx
23228k€ 59913k€ 115271k€
59 913 617 € Range: 23 228 934€ - 115 271 144€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 256 989 € × 5.0x
Estimation 61 650 223 €
22 145 281€ - 125 887 500€
Revenue Multiple 30%
152 706 815 € × 0.37x
Estimation 56 997 696 €
28 306 429€ - 113 228 396€
Net Income Multiple 20%
6 770 060 € × 8.9x
Estimation 59 945 987 €
18 321 830€ - 91 794 380€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 viandes et de produits à base de viande en magasin spécialisé)

Compare LDGF with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about LDGF

What is the revenue of LDGF ?

The revenue of LDGF in 2025 is 152.7 M€.

Is LDGF profitable?

Yes, LDGF generated a net profit of 6.8 M€ in 2025.

Where is the headquarters of LDGF ?

The headquarters of LDGF is located in LA TALAUDIERE (42350), in the department Loire.

Where to find the tax return of LDGF ?

The tax return of LDGF 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 LDGF operate?

LDGF operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.